Hong Kong Ordinances

PROFESSIONAL ACCOUNTANTS ORDINANCE - SECT 32E

Powers of reviewers

(Past version on 30/06/1997).

(1) The following provisions shall apply as regards any practice  review-

   (a)  Any person, to whom this paragraph applies, and who is reasonably
        believed by a reviewer to have in his possession or under his control
        any record or other document which contains or is likely to contain
        information relevant to the practice review shall, subject to
        subsection (3)-

        (i)    produce to the reviewer or afford him access to, any record or
               document specified by the reviewer or any record or other
               document which is of a class or description so specified and
               which is in his possession or under his control being in either
               case a record or other document which the reviewer reasonably
               believes is or may be relevant to the practice  review, within
               such time and at such place as the reviewer may reasonably
               require;

        (ii)   if so required by the reviewer, give to him such explanation or
               further particulars in respect of anything produced in
               compliance with a requirement under subparagraph (i) as the
               reviewer shall specify;

        (iii)  give to the reviewer all assistance in connection with the
               practice review which he is reasonably able to give.

   (b)  Where any information or matter relevant to a practice review is
        recorded otherwise than in a legible form, any power to require the
        production of any record or other document conferred under paragraph
        (a), shall include the power to require the production of a
        reproduction of any such information or matter or of the relevant part
        of it in a legible form.

   (c)  A reviewer may inspect, examine or make copies of or take any abstract
        of or extract from a record or document which may be required to be
        produced under paragraph (a) or (b).

   (d)  Where-

        (i)    a copy of any record or document is supplied by or on behalf of
               the practice unit for the purposes of this section; or

        (ii)   a copy thereof is made in the exercise of any power conferred
               under this section and a photocopying machine or other facility
               of the practice unit is used to make such copy, the Institute
               shall reimburse the reasonable photocopying or other expenses
               incurred in making such copy.

   (e)  A reviewer exercising a power under this section shall, if so
        requested by a person affected by such exercise, produce for
        inspection by such person a copy of the appointment furnished to him
        under section  32B (3).

(2) Subsection (1)(a) applies to any certified public accountant of the
practice unit to which the particular practice review relates or to any person
employed by or whose services are engaged by such unit.

(3) Nothing in this section shall be taken to compel the production by a
person of a record or document containing a privileged communication by or to
a legal practitioner in that capacity. (Part IVA added 14 of 1992 s. 4.
Amended 23 of 2004 s. 54)