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| 发文标题： |
专业会计师附例 |
| 发文文号： |
1972年第266号法律公告 |
| 发文部门： |
香港
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| 发文时间： |
1973-1-1 |
| 实施时间： |
1973-1-1 |
| 法规类型： |
行业管理
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| 所属行业： |
社会服务业--会计师事务所等中介机构
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| 所属区域： |
香港
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3153 |
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第50A章 赋权条文
(第50章第8(4)条)
[1973年1月1日]
(本为1972年第266号法律公告)
第50A章 第1条 引称
本附例可引称为《专业会计师附例》。
第50A章 第2条 理事会理事的提名
第I部
理事会
(1A) 只有在公会周年大会当日通常居于香港的会计师，方可成为理事会当选理事选举的候选人。 (1996年第359号法律公告)
(1) 任何会计师作为理事会当选理事选举的候选人，须由2名会计师提名。
(2) 第(1)款提述的提名须─
(a) 以书面作出；
(b) 由一名会计师提议，并由另一名会计师附议；及 (1977年第137号法律公告)
(c) 附有由候选人签署的书面通知，说明其愿意参加理事会选举。(3) 第(2)款提述的提名书及通知书须在周年大会举行前不少于24日提交注册主任。 (1977年第137号法律公告)
(4) 候选人可在选举举行前任何时间退出竞选。
(5) 注册主任须在周年大会举行前不少于17日，将载有已获提名竞选的候选人姓名的通知，送交每名会计师。 (1977年第137号法律公告)
(6) 除就本条例第10及29A条而言属适用外，本条例第29A条第(5)(b)款就本附例而言亦属适用。 (1996年第359号法律公告)
(2004年第23号第55条)
[比照S. Rhodesia by-law 4]
第50A章 第3条 选举理事会当选理事的投票
(1) 如须根据本条例第13(1)(b)条举行投票，则注册主任须在周年大会举行前不少于17日，将选票送交每名会计师。 (1977年第137号法律公告；2004年第23号第55条)
(2) 选票须载有─
(a) 理事会理事选举候选人的姓名，该等姓名须按候选人姓氏的英文字母次序排列；及
(b) 理事会当选理事空缺数目的陈述。(3) 一名会计师有权就每一空缺投一票。 (2004年第23号第55条)
(4) 填妥的选票须在进行选举的周年大会举行前不少于48小时交还注册主任。
(4A) 公会的核数师须点算就每名候选人所投的票数，并须向理事会提交一份机密书面报告，说明每名候选人所得票数。 (1977年第137号法律公告)
(5) 理事会须在周年大会举行前举行会议，以从公会核数师取得第(4A)款提述的机密报告，并须将获得最低票数的候选人淘汰，直至余下的候选人数目相等于空缺的数目，而该等余下的候选人须当作已当选。 (1977年第137号法律公告)
(6) 如出现任何候选人所得票数均等的情况，而任何一名候选人如多得一票即会使其有权获宣告当选，则会长有权投决定票，以决定在该等候选人中谁人须当作已当选。
(7) 在理事会决定的条款及条件规限下，理事会可准许以电子通讯方式送交选票及进行投票。 (2004年第23号第55条)
(8) 就本条而言─
(a) “选票”(ballot paper) 须当作包括任何电子形式的选票；
(b) “电子地址”(electronic address) 指用于电子通讯的任何数字或地址；
(c) “电子通讯”(electronic communication) 指透过任何媒介以任何形式的电子传送送交的通讯；及
(d) 选票须当作已于注册主任或其代理人使用的伺服器或其他器材传送出当日送交或交付；在证明注册主任已送达或交付该选票时，如证明用于电子通讯的电子地址为会计师为此而提供的最后为人所知的电子地址，则除非注册主任或其代理人知悉该选票没有交付至该地址，否则该证明即为确证，而在该选票没有如此交付的情况下，选票须以邮递方式或注册主任绝对酌情决定的其他方式送交该会计师；在注册主任透过他为接收选票而指定的电子地址确实收到已填妥的选票时，该已填妥选票须被视作已交回注册主任。 (2004年第23号第55条)
[比照S. Rhodesia by-law 6]
第50A章 第4条 理事会的会议
(1)在符合第(2)款的规定下，理事会须在其决定的时间及地点举行会议。
(2)理事会须每3个月最少举行会议一次，以讨论公会的管理及事务。
(3)理事会会议(第一届理事会的首次会议除外)可─
(a)由会长命令召开；或
(b)应理事会5名理事向注册主任提出的书面要求而召开。 (1994年第96号第32条)
第50A章 第5条 理事会的法定人数
理事会会议的法定人数为11名理事会理事。
(1977年第137号法律公告；1994年第96号第33条；2004年第23号第55条)
第50A章 第6条 理事会会议的通知
(1)除第一届理事会的首次会议外，注册主任须向理事会每名理事─
(a)就理事会普通会议发出不少于7日的书面通知；及
(b)就特别会议发出不少于2日的通知。(2)根据第(1)款发出的通知须指明举行会议的时间及地点，以及在该会议上须处理的事务。
第50A章 第7条 理事会会议的主席
(1) 会长须担任理事会会议的主席。
(1A) (a) 在本款中，“年资最长的副会长”(longest serving Vice-President)─
(i) 指两名副会长中任职副会长的时间的总和最长者；及
(ii) 在两名副会长任职的时间的总和相同的情况下，指其中任职理事会理事的时间的总和最长者。
(b) 在会长缺席的情况下─
(i) 出席的年资最长的副会长须担任理事会会议的主席；
(ii) 如年资最长的副会长缺席，则另一名出席的副会长须担任会议的主席；及
(iii) 如两名副会长均有出席，而其中没有一名是年资最长的副会长，则须由出席的理事会理事选出其中一名副会长担任会议的主席。 (2004年第23号第55条)(2) 如举行任何理事会会议的指定时间已过15分钟，而会长及任何副会长均没有出席，则出席的理事会理事可互选其中一人担任该次会议的主席。
(1994年第96号第34条)
第50A章 第8条 在理事会会议上表决
(1)除本条例第4(6)条另有规定外，在理事会会议中产生的问题，须由出席会议并表决的理事以过半数票决定。
(2)在理事会的会议上，每名出席的理事就交由理事会处理的任何问题有权投一票，如票数均等，主席有权投第二票或决定票。
第50A章 第9条 理事会会议的延期
(1)理事会的会议可延期在不同的时间及地点举行，但在延会上，除处理延期的会议中未完成处理的事务外，不得处理其他事务。
(2)除非在延期的会议上有决议指示须就延会发出通知，否则无须就该延会发出通知。
[比照S. Rhodesia by-law 16]
第50A章 第10条 理事会会议的纪录
理事会会议及其所有委员会会议的所有议事程序的纪录，均须载入为此而备存的纪录中，而任何该等会议纪录如看来是由进行该等议事程序的该次会议的主席签署，或看来是由接续举行的下次会议的主席签署，即为该等议事程序的证据。
[比照 S. Rhodesia by-law 17]
第50A章 第11条 公会法团印章的保管及使用
(1)理事会须订定稳妥保管公会的法团印章的措施。
(2)除有理事会的授权外，不得使用公会的法团印章或将其盖于任何文书上。
第50A章 第12条 会长及副会长选举的方式
第II部
会长及副会长选举
(1)一名理事会理事可提议一名当选理事担任会长或副会长，但该当选理事必须是在当选会长或副会长后愿意担任该职位的。
(2)根据第(1)款作出的提议须由另一名理事会理事附议。
(3)就上述提议不得进行辩论。
(4)如有超过1名理事会理事获提议竞选为会长，或有超过2名理事会理事获提议竞选为副会长，则选举须由投票决定。 (1994年第96号第35条)
第50A章 第13条 公会的大会
第III部
公会的会议
(1) 理事会可在其认为适当时召开公会大会。
(2) 理事会在收到由不少于100名会计师或会计师总人数的0.5%(如该人数并非整数，则向上调整至最接近的整数)中的较少者签署的书面要求，指明拟召开会议的目的后，须召开公会大会。 (2004年第23号第55条)
(3) 根据第(2)款召开的大会的通知须在收到上述要求后的28日内，由注册主任发出。 (2004年第23号第55条)
(4) 在大会上，除处理通知内指明的事务外，不得处理其他事务。
[比照 S. Rhodesia by-law 31]
第50A章 第14条 公会会议的通知
注册主任须就公会的任何大会，按各会计师的注册地址，向每名会计师发出不少于28日的通知，该通知须指明该次大会举行的日期、地点及时间，以及须处理的事务的一般性质。
(2004年第23号第55条)
[比照 S. Rhodesia by-law 32]
第50A章 第15条 决议
(1) 任何会计师如欲在周年大会上提出一项与通常周年事务无关的决议，则须于周年大会举行前不少于21日按照第(2)款的规定，将该决议通知注册主任。
(2) 任何决议的通知须以书面作出，并须载有─
(a) 欲提出该项决议的会计师的姓名或名称及签名；
(b) 欲附议该项决议的会计师的姓名或名称及签名；
(c) 最少其他48名支持该项决议的会计师的姓名或名称及签名；及
(d) 一份指出该项动议是关乎影响公会或会计师专业的事宜的声明。(3) 除非已有通知根据第(1)款发出，否则不得在周年大会上讨论任何决议。
(4) 注册主任须在周年大会举行前不少于17日，将载有以下事项的通知送交每名会计师─ (2004年第23号第55条)
(a) 拟提出的决议；
(b) 提议人、附议人以及根据第(2)(c)款支持该项决议的会计师的姓名或名称。
(2004年第23号第55条)
第50A章 第16条 公会大会的法定人数
(1) 除第(3)款另有规定外，25名会计师即组成公会大会的法定人数。 (2004年第23号第55条)
(2) 除第(4)款另有规定外，如举行大会的指定时间已过15分钟，而出席人数未达法定人数，则该大会须延期不少于1星期但不多于4星期，在理事会决定的日期、时间及地点举行。
(3) 除第(4)款另有规定外，在根据第(2)款延期举行的大会上，出席的会计师即为大会的法定人数，具有全权处理延期的大会拟处理的事务。 (2004年第23号第55条)
(4) 第(2)款不适用于根据第13(2)条召开的大会。
[比照 S. Rhodesia by-law 35]
第50A章 第17条 公会大会的主席
(1) 会长须担任公会大会的主席。
(1A) 在会长缺席的情况下，出席的副会长须担任公会大会的主席。如两名副会长同时出席，则以自最近一次当选为理事会理事后任职最长的一名副会长担任公会大会的主席。又如两名副会长自最近一次当选后任职理事会理事的时间相同，则须由出席大会的会计师选出其中一名副会长担任该次大会的主席。 (1994年第96号第36条)
(2) 如举行公会大会的指定时间已过15分钟，而会长及任何副会长均没有出席，则出席大会的会计师可─ (2004年第23号第55条)
(a) 选出一名出席的理事会理事；或
(b) 在没有理事会理事出席的情况下，选出一名出席的会计师，担任该次大会的主席。
(1994年第96号第36条；2004年第23号第55条)
第50A章 第18条 公会会议的程序
(1) 在公会大会上提出与获得附议的决议或其修订须由主席提交大会，并在符合第(2)款的规定下，须以举手方式表决。
(2) 每名会计师有权就交由大会处理的问题或在大会中产生的问题投1票；如以举手方式表决或根据第(3)款以投票方式表决而票数均等，则主席有权投第二票或决定票。 (2004年第23号第55条)
(3) 除第(7)款另有规定外，如以下人士提出要求，则须就大会上提出与获得附议的决议或其修订以投票方式表决─
(a) 紧接主席宣布根据第(1)款以举手方式表决的结果后，由不少于10名会计师提出要求；或
(b) 在大会解散或延期前，由不少于10名出席大会的会计师签署和呈交书面要求。 (2004年第23号第55条)(4) 除非根据第(3)款以投票方式表决，否则主席宣布一项决议或其修订经以举手方式表决后，已获通过或一致通过或不获通过，并在该次大会的会议纪录登载相应的记载事项，即成为该事实的确证，而无须证明就赞成或反对该项决议或其任何修订所纪录的票数或票数的比例。
(5) 如根据第(3)款以投票方式表决，则须按主席指示的方式进行。
(6) 主席须从出席的会计师当中委任监票人，但该等监票人不得是该项决议或其任何修订的提议人或附议人，亦不得是该项决议或其修订的标的或是该项决议或其修订所提及的人；监票人须在其就投票结果所作的报告上签署，而投票结果须由主席宣布。 (2004年第23号第55条)
(7) 就主席的选举或大会的延期不得以投票方式表决。
(8) 在以投票方式进行的表决中，会计师可由其本人作出表决或由其代表代为表决。 (2004年第23号第55条)
(9) 委任代表(该名代表须为公会的会员)的文书，须由委任人签署，或由委任人以书面妥为授权的受权人签署。
(10) 除非委任代表的文书，以及据以签署该文书的授权书或特许书(如有的话)在该代表拟行使表决权的大会的举行时间前不少于48小时向主席提交，或在主席容许的较短时间内向主席提交，否则该代表的委任即属无效。
(11) 公会大会的所有议事程序的纪录，均须载入为此而备存的纪录中，而任何该等大会纪录如看来是由进行该等议事程序的该次大会的主席签署，或看来是由接续举行的下次大会的主席签署，即为该等议事程序的证据。
[比照 S. Rhodesia by-law 36]
第50A章 第19条 释义
第IV部
注册
在本部中，“注册委员会”(registration committee) 指根据第20(1)条委出的委员会。
第50A章 第20条 注册委员会的委出及职能
(1) 理事会可委出一个由不少于5名会计师组成的委员会，以审查根据本条例第25、28A(1)及(2)、28B及28D(4)条申请注册的申请人的资格，而该等委员的任期至他们辞职或被理事会免职为止。 (1977年第137号法律公告；1994年第96号第37条；1996年第359号法律公告；2004年第23号第55条)
(1A) 根据第(1)款委任的会计师须有过半数是当选理事。 (1977年第137号法律公告；2004年第23号第55条)
(2) 注册委员会须审查申请人的资格，并须就申请人应否获得注册或就应否拒绝申请向理事会提出意见。
(3) 理事会无须一定接纳注册委员会的意见。
第50A章 第21条 注册委员会的会议
(1)注册委员会须每3个月最少举行会议一次，如注册委员会决定或如理事会规定须更频密地举行会议，则会议须更频密地举行。
(2)注册委员会会议的法定人数为3名该委员会的委员。
(3)如在注册委员会会议中，该委员会的委员出席人数不足以组成法定人数，则该次会议须延期至1星期后的同一时间及地点举行。
(4)注册委员会如认为适当，则可藉传阅文件的方式处理其任何事务，而由身在香港的该委员会过半数的委员以书面通过的书面决议，其效力及作用犹如该项决议是在注册委员会会议中，由通过该项决议的委员表决通过的一样。 (1977年第137号法律公告)
第50A章 第22条 会计师及资深会计师
第V部
会计师的称衔
(2004年第23号第55条)
(1) 在不抵触第(2)款的条文下，会计师─ (2004年第23号第55条)
(a) 以会计师(Certified Public Accountant)为称衔；
(b) 有权在其姓名之后使用“CPA”的英文缩写；及
(c) 获注册主任发给由会长签署的证明书，核证该会计师是会计师。(2) 符合第(3)款所指明的条件的会计师，在以理事会指明的格式提出申请和缴付理事会订定的费用后─ (1977年第137号法律公告；1981年第395号法律公告)
(a) 以资深会计师(Fellow of the Hong Kong Institute of Certified Public Accountants)为称衔；
(b) 有权在其姓名之后使用“FCPA”的英文缩写；及
(c) 获注册主任发给由会长签署的证明书，核证该会计师是公会的资深会员。(3) 第(2)款所提述的条件为该会计师─ (2004年第23号第55条)
(a) 已是会计师为期不少于7年；或
(b) 获理事会认为因为具有作为以下团体的会员的资历，而属具有相当于在有关日期前的专业会计师资历或相当于不少于7 年的会计师资历─
(i) 与公会订有一项正在实施的相互或交互承认协议的另一会计团体；或
(ii) 获理事会三分之二理事通过决议承认为与公会具有相若水平的另一会计团体。 (2004年第23号第55条)
(2004年第23号第55条)
第50A章 第22A条 联系会员
第VA部
联系会员
(1) 公会可在具有良好资历并属国际会计师联会会员的会计团体的会员的人采用公会指明的格式向理事会提出申请和支付理事会订定的费用的情况下，接纳该人为公会的国际联系会员(“联系会员”)。
(2) 理事会可─
(a) 要求联系会员向公会支付理事会厘定的入会费用及定期费用；
(b) 取消联系会员的会员资格。(3) 联系会员的称衔为“香港会计师公会国际联系会员”。
(第VA部由2004年第23号第55条增补)
第50A章 第23条 释义
第VI部
会计执业
在本部中，“执业委员会”(practising committee) 指根据第26(1)条委出的委员会。
第50A章 第24条 (废除)
(由1977年第137号法律公告废除)
第50A章 第25条 会计师
(1) 持有执业证书的会计师可自我描述为“会计师(Certified Public Accountant)”或“执业会计师(Certified Public Accountant (Practising)”，并使用英文缩写“CPA”或“CPA (practising)”。
(2) 根据本条例第28B及28C条注册的事务所或根据本条例第28D(4)及28E条注册的执业法团可自我描述为“Certified Public Accountants”或“Certified Public Accountants (Practising)”或以中文自我描述为“会计师事务所”或“会计师行”。
(2004年第23号第55条)
第50A章 第26条 执业委员会的委出及职能
(1) 理事会可委出一个由不少于5名会计师组成的委员会，以就会计师要求发出执业证书的申请，向理事会提出意见，而该等委员的任期至他们辞职或被理事会免职为止。 (1977年第137号法律公告；1994年第96号第39条)
(1A) 根据第(1)款委任的会计师须有过半数是当选理事。 (1977年第137号法律公告)
(2) 执业委员会须─
(a) 作出其认为需要的查究，以确定申请执业证书的会计师是否具有本条例第29A条规定的经验，以及是否在其他方面有资格持有执业证书；及 (1977年第137号法律公告)
(b) 就接受或拒绝该会计师的申请向理事会提出意见。(3) 理事会无须一定接纳执业委员会的意见。
(2004年第23号第55条)
第50A章 第27条 执业委员会的会议
(1)执业委员会须每3个月最少举行会议一次，如执业委员会决定或如理事会规定须更频密地举行会议，则会议须更频密地举行。
(2)执业委员会会议的法定人数为3名该委员会的委员。
(3)如在执业委员会会议中，该委员会的委员出席人数不足以组成法定人数，则该次会议须延期至1星期后的同一时间及地点举行。
(4)执业委员会如认为适当，则可藉传阅文件的方式处理其任何事务，而由身在香港的该委员会过半数的委员以书面通过的书面决议，其效力及作用犹如该项决议是在执业委员会会议中，由通过该项决议的委员表决通过的一样。 (1977年第137号法律公告)
第50A章 第28条 会计师不得与某些人士一起执业或雇用某些人士
第VII部
与执业相关的限制
除非获得理事会书面批准，否则持有执业证书的会计师明知而─ (2004年第23号第55条)
(a) 允许其姓名在与会计执业相关的情况下，被并非持有执业证书的会计师的人使用； (2004年第23号第55条)
(b) 在其作为会计师的执业中，或在与其执业为会计师相关的情况下，雇用姓名或名称已根据本条例第35(1)(a)条从注册纪录册中删除而没有获重新列入该注册纪录册的人；或
(c) 与无权执业为执业会计师的人以合伙方式执业或透过执业法团执业为会计师， (1996年第359号法律公告)即属犯有专业上的失当行为。
(2004年第23号第55条)
第50A章 第29条 对执业时可使用的姓名或名称的限制
除非获得理事会书面批准，否则会计师独自执业或与其他会计师以合伙方式执业或透过执业法团执业为执业会计师，而所使用的姓名或名称不是以下的姓名或名称─ (2004年第23号第55条)
(a) 其本人的姓名；
(b) 如属执业会计师事务所的情况，其本人的姓名联同其合伙人的姓名；或如属执业法团的情况，其本人的姓名联同该执业法团其他成员的姓名(但并非会计师的任何该等成员的姓名除外)； (1996年第359号法律公告)
(c) 一家事务所的名称，而在本附例生效日期当日，该会计师是合法地在该事务所执业的；
(d) 根据本条例第28A条合法地注册的事务所的名称；或 (1994年第96号第40条)
(e) 根据本条例第28D(4)及28E条合法地注册的执业法团的名称，但该名称或其任何部分不得包含或包括对该执业法团任何并非会计师的成员姓名的提述， (1996年第359号法律公告)即属犯有专业上的失当行为。
(1994年第96号第40条；1996年第359号法律公告；2004年第23号第55条)
第50A章 第29A条 会计师的去世
在不损害理事会在第28 及29 条下的权力的原则下，凡一名执业会计师去世，而他在紧接去世前以某名称或称号合法地执业，理事会可准许另一名持有执业证书的会计师在理事会订明的期间内，并在理事会施加的条件规限下，以该名称或称号执业为执业会计师，并可准许该名会计师以该去世执业会计师的遗产代理人的雇员身分执业。
(2004年第23号第55条)
第50A章 第30条 注册学生的定义
第VIII部
注册学生
在本部中─
“注册学生”(registered student) 指在公会注册的学生。
第50A章 第31条 同意注册
(1)任何人意欲成为注册学生，须─
(a)以理事会指明的格式向理事会提出申请；
(b)向理事会提交理事会所规定的证据，以证明其─
(i)为16岁或以上；
(ii)已达到必需的教育水平；及
(iii)品格良好；及(c)向理事会缴付─
(i)理事会订定的费用；及
(ii)理事会订定的公会注册年费。(2)理事会如信纳该人已年满16岁、已达到第(3)款订明的必需教育水平，并具有良好的品格，则须授权注册主任将该人注册为学生。
(3)任何人─
(a)如在1982年1月1日之前根据第(1)(a)款提出申请，而─
(i)该人持有最少有5科(包括英文科及数学科)考获良的成绩的香港英文中学会考证书，或在理事会认为水平是相当于香港英文中学会考的考试(包括英文科及数学科)中考获合格的成绩；或
(ii)该人是获理事会认可的大学的毕业生；或
(iii)该人持有获理事会认可的教育机构所颁发的会计学文凭； (1998年第344号法律公告)(b)如在1982年1月1日或之后但在1999年1月1日之前根据第(1)(a)款提出申请，而─
(i)该人持有有2科高级程度科目考获合格的成绩及3科普通程度科目考获合格的成绩(该5科中须包括英文科及数学科)的英国普通教育文凭，或持有有3科高级程度科目考获合格的成绩及1科普通程度科目考获合格的成绩(该4科中须包括英文科及数学科)的英国普通教育文凭，或在理事会认为水平是相当于英国普通教育文凭的考试(包括英文科及数学科)中考获合格的成绩；或
(ii)该人是获理事会认可的大学的毕业生；或
(iii)该人持有获理事会认可的教育机构所颁发的会计学文凭； (1998年第344号法律公告)(c)如在1999年1月1日或之后根据第(1)(a)款提出申请，而─
(i)该人持有获理事会认可的教育机构所颁发的会计学学位；或
(ii)该人已修毕获理事会认可的研修课程， (1998年第344号法律公告)(d)(由1998年第344号法律公告废除)则须当作已达到必需的教育水平：
但任何人如符合下列条件，则理事会可凭其绝对酌情决定权豁免该人，使其无须符合必需的教育水平─
(i)在25岁以上；
(ii)已达到理事会可接受的教育水平；及
(iii)具有5年第41条所界定的实际经验。 (1981年第395号法律公告)
(1977年第137号法律公告)
第50A章 第32条 注册
(1)任何人注册为注册学生，其注册─
(a)维持有效，直至其获注册当年随后一年的1月1日为止；及
(b)须每年在不迟于1月31日续期。 (1977年第137号法律公告)(2)注册学生须以指明的格式，签署一份遵守本附例对其适用的条文的承诺。
第50A章 第33条 注册纪录册
(1)注册主任须备存注册学生的注册纪录册，而如有注册学生拖欠其欠付公会的注册年费或其他费用或款项超过2个月，则注册主任须将该注册学生的姓名通知理事会。 (1977年第137号法律公告)
(2)如有注册学生拖欠其欠付公会的注册年费或其他费用或款项超过3个月，则理事会可指示注册主任将该学生的姓名从注册学生的注册纪录册中删除。 (1977年第137号法律公告)
(3)注册主任须以书面将理事会根据第(2)款所作的指示通知学生，如在作出该通知后超过14日，其欠付公会的注册年费或其他费用或款项仍未缴付，则注册主任须将该学生的姓名从注册纪录册中删除。
(1994年第96号第42条)
第50A章 第34条 纪律处分条文
(1) 凡有投诉指某注册学生─ (1981年第395号法律公告)
(a) 曾被裁定犯有《刑事罪行条例》(第200章)第V部(宣誓下作假证供)所订的罪行：
(b) 曾在香港或其他地方被裁定犯有涉及不诚实行为的罪行；
(c) 在执行其职责时曾犯有失当行为的罪行；
(d) 曾犯有失当行为，令其不适宜成为会计师；或 (2004年第23号第55条)
(e) 曾拒绝遵从，或在没有合理辩解下忽略遵从对其适用的本附例的条文，则该投诉须向注册主任提出，而注册主任须将该投诉呈交理事会，理事会可酌情决定成立纪律委员会处理该投诉。 (2004年第23号第55条)
(1A) 如理事会决定不成立纪律委员会处理有关投诉，而投诉人因理事会的决定感到受屈，投诉人可要求理事会成立纪律委员会处理该投诉，而除非理事会认为未显示有表面证据支持该投诉，或该投诉属琐屑无聊或无理缠扰，否则理事会须成立纪律委员会处理该投诉。 (2004年第23号第55条)
(2) 凡注册主任有理由相信第(1)款适用于某注册学生，他须将该事实呈交理事会，而理事会可酌情决定成立纪律委员会处理该投诉。 (2004年第23号第55条)
(3) 纪律委员会的每次聆讯均须公开进行，但如纪律委员会─
(a) 主动；或
(b) 应以下人士的申请─
(i) 投诉人；或
(ii) 遭投诉的注册学生，而决定为达致公正，某次聆讯或其任何部分不得公开进行，则属例外，在此情况下，纪律委员会可闭门进行该次聆讯或该部分(视属何情况而定)。 (2004年第23号第55条)
第50A章 第35条 纪律委员会的权力
(1) 如纪律委员会经适当的研讯后，信纳第34条所指的投诉证明属实，则该纪律委员会可酌情决定作出以下任何一项或多于一项针对该注册学生的命令─ (1994年第96号第44条；2004年第23号第55条)
(i) 宣布该学生不适宜维持注册学生的身分，以及注册主任须将该学生的姓名从注册学生的注册纪录册中删除；
(ii) 宣布该学生在一段期间(不得超过2年)内没有资格参加公会的考试，而该段期间及该等考试在该命令中指明；
(iii) 谴责该学生；
(iv) 训诫该学生，并可在第(i)或(ii)段的命令中，订明该命令于纪律委员会认为合适的日期生效或由该日起有效，并且在任何情况下，可就支付程序费用及开支和附带费用及开支作出纪律委员会认为合适的命令，不论该等费用及开支是属于公会的(包括纪律委员会的费用及开支)或任何投诉人的或注册学生的，而被饬令支付的任何费用及开支均可作为民事债项追讨。 (2004年第23号第55条)
(1A) 此外，在任何情况下，纪律委员会可订明某项命令只在该会指明的事件在或没有在该会指明的期间内发生的情况下生效。 (2004年第23号第55条)
(2) 注册主任须安排将根据本条所作的命令的文本，立即送达有关的注册学生，并须将另一份文本递送理事会。
(3) 为根据本条进行研讯，纪律委员会具有本条例第36条指明的权力。
第50A章 第35A条 向纪律委员会委员支付费用
公会可就纪律委员会的任何委员执行其职责或所做的任何工作，向该等委员支付理事会不时订定的费用，以及理事会认为合适的开支，而就第35(1)条而言，该等费用及开支构成公会的纪律程序的费用及开支和附带费用及开支的一部分。
(2004年第23号第55条)
第50A章 第35B条 同意令
(1) 如有指称第34(1)(c)或(e)条适用于某注册学生的投诉被提交纪律委员会，而纪律委员会在无需听取投诉人或该注册学生陈词的情况下，认为以该投诉的性质而论，即使该投诉获得证明，将会作出的适当命令应属以下一项或多于一项第35条下的命令─
(a) 谴责该注册学生的命令；
(b) 训诫该注册学生的命令；
(c) 该注册学生须支付程序费用及开支和附带费用及开支(不论该等费用及开支是属于公会的(包括纪律委员会的费用及开支)或投诉人的)的命令，则纪律委员会可向投诉人及该注册学生发出通知。
(2) 纪律委员会根据第(1)款发出的通知须述明─
(a) 在有关注册学生承认该投诉的前提下，纪律委员会建议作出的不超逾第(1)款所提述者的一项或多于一项命令；及
(b) 投诉人及该注册学生各自通知纪律委员会他是否同意建议的一项或多于一项命令的时限，该时限须在自发出通知的日期起计的14日后，或属纪律委员会容许的较后时限。(3) 如投诉人及注册学生同意建议的一项或多于一项命令，则纪律委员会须按该项或该等建议的命令的条款作出一项或多于一项命令，而所作出的一项或多于一项命令须当作根据第35条作出的一项或多于一项命令，但第36(1)条不适用于该项或该等命令。
(4) 如投诉人或注册学生通知纪律委员会他不同意建议的命令，或如纪律委员会认为尽管有第(2)(b)款所指的通知，仍不会随即获得投诉人或该注册学生的同意，则纪律委员会须通知理事会，而以下规定即适用─
(a) 纪律委员会须予解散；
(b) 理事会须藉指示纪律委员会召集人委任一个新的纪律委员会的主席及其他委员的方式，成立一个新的纪律委员会处理已解散纪律委员会所处理的投诉；
(c) 属已解散的委员会的委员的人无资格出任新的纪律委员会的委员；及
(d) 新的纪律委员会须重新处理该投诉而无须理会本条，据此，新的纪律委员会无须理会已解散委员会的任何程序，包括已解散委员会建议作出的一项或多于一项命令或投诉人或注册学生没有或拒绝同意该项或该等建议的命令。
(2004年第23号第55条)
第50A章 第36条 向理事会提出上诉
(1)任何注册学生如因根据第35条作出的命令而感到受屈，则可于该命令向其送达后21日内向理事会提出上诉。
(2)向理事会上诉的常规及程序，须由理事会决定。
(3)理事会可就上诉─
(a)维持或更改该命令；
(b)撤销该命令，并以纪律委员会根据第35条原本可作出的任何其他命令取代。(4)注册主任须将理事会的决定通知有关的注册学生。
第50A章 第36A条 程序的进行及代表
在聆讯投诉时，如任何注册学生的行为是该聆讯程序的标的，则在聆讯程序的整个过程中，他有权由大律师或律师代表，而在纪律委员会的批准下，亦可由他所委任的其他人代表。
(2004年第23号第55条)
第50A章 第37条 理事会订立规则的权力
第IX部
考试
理事会可订立规则，以订明─
(a)公会的考试；
(b)该等考试的考试范围纲要；
(c)该等考试须分成的部分；
(d)举行该等考试的时间；
(e)考试费用；
(f)任何考试必须考获合格成绩的期限；
(g)可批准的考试豁免或特许；及
(h)举行考试所附带的任何其他事项。
第50A章 第38条 对参加考试的限制
(1) 在不抵触第(2)、(3)、(4)及(5)款的条文下，除以下人士外，任何人均无权投考公会的考试─
(a) 注册学生；或
(b) 根据或依据─
(i) 本条例的任何条文；或
(ii) 另一会计团体与公会订立的任何相互或交互承认协议，
而须参加或获准许参加考试的人。 (2004年第23号第55条)(2) 在不抵触第(3)及(4)款的条文下，只有符合以下规定的注册学生方有权投考公会的考试─
(a) 已向公会缴付该项考试的举行年度的注册年费；及
(b) 已遵从理事会所指明的与考试有关的规例。(3) 在1999年1月1日之前提出注册申请的注册学生，无权投考于1999年1月1日至2001年12月31日的期间内举行的称为“香港会计师公会专业课程及考试”的考试。
(4) 在1999年1月1日之前提出注册申请的注册学生须遵从第(2)(a)及(b)款，并─
(a) 持有获理事会认可的教育机构所颁发的会计学学位；或
(b) 已修毕获理事会认可的研修课程，方有权投考于2001年1月1日或之后举行的“香港会计师公会专业课程及考试”。
(5) 任何人须遵从理事会所指明的与公会的考试有关的规例，方有权投考该项考试。 (2004年第23号第55条)
(1998年第344号法律公告)
第50A章 第39条 从注册纪录册中删除姓名
(1)除第(2)款另有规定外，任何学生如─
(a)自其注册为注册学生的日期起计5年内，并没有参加公会的任何考试；或
(b)自其注册为注册学生的日期起计10年内，仍没有在公会考试的最后部分考获合格的成绩，则注册主任须将该注册学生的姓名从注册纪录册中删除。
(2)理事会可在任何个别个案中，延长第(1)(a)或(b)款指明的期限。
第50A章 第40条 考试委员会的成立
(1)现成立一考试委员会，其委员不论是否为公会会员，均须由理事会委任，而任期至委员辞职或被理事会免职为止。
(2)考试委员会的职能是就以下事项向理事会提出意见─
(a)公会考试的举办及控制；
(b)主考人的委任及酬金；及
(c)理事会不时指明的其他职能。(3)考试委员会的委员须获支付理事会厘定的费用。
第50A章 第41条 对注册为会计师的限制
对注册为会计师的限制
(2004年第23号第55条)
(1) 除第(2)款另有规定外，在公会考试中考获合格的成绩的注册学生，或获理事会根据本条例第24(1A)条承认的会计团体的会员，除非已具有不少于5年的实际经验，否则不得注册为会计师。 (2004年第23号第55条)
(2) 对于持有获理事会认可的教育机构颁发学位的人，或已修读一项为期不少于3年的全日制课程并持有获理事会认可的教育机构颁发的会计学文凭的人，理事会可将第(1)款规定的实际经验期间缩短一段其认为适当的时间，但缩短的时间不得超过2年。 (1977年第137号法律公告)
(3) 在本条中─
“实际经验”(practical experience) 指在香港或其他地方所取得可为理事会接受的经验，而该等经验是从受雇于从事会计执业的人，或受雇于工业、商业或公职服务组织内的财政或会计管理部门或受雇于类似部门而得到的。
(1994年第96号第45条)
第50A章 第42条 核数师的委任
第X部
核数师
(1)公会须于每一周年大会委任一名核数师，其任期至下一届周年大会为止。
(2)理事会可填补核数师职位的临时空缺。
第50A章 第43条 资格等
(1) 任何人除非是持有执业证书的会计师，否则没有资格根据第42条获委任为核数师。
(2) 以下人士不合资格获委任为核数师─
(a) 理事会理事；及
(b) 理事会理事的合伙人。(3) 核数师的酬金须由理事会订定。
(2004年第23号第55条)
第50A章 第44条 核数师的卸任
除非核数师在周年大会举行前不少于21日以书面通知理事会，说明其不欲获提名再度委任为核数师，否则该核数师即有资格再度委任，并须当作已获提名再度委任。
(2004年第23号第55条)
第50A章 第45条 核数师的提名
(1) 任何人(卸任的核数师除外)不能在周年大会上获委任为核数师，除非注册主任在周年大会举行前不少于14日收到拟提名委任该人为核数师的通知。
(2) 每份上述的通知均须由2名或多于2名会计师签署，并须附有获提名的人的书面通知，说明其愿意获委任为核数师。 (2004年第23号第55条)
(3) 注册主任须将一份该通知的副本送交卸任的核数师。
(4) 载有所有获提名委任或当作获提名再度委任的人的姓名或名称的通知，须在周年大会举行前不少于17日送交所有会计师。 (2004年第23号第55条)
第50A章 第46条 核数师的免职
(1)公会可在大会上以由不少于三分之二有表决权会员表决通过的决议将核数师免职，并可在同一大会上以由过半数有表决权会员表决通过的决议委任另一名核数师取代其职。
(2)如没有作出上述委任，则理事会可委任另一名核数师取代该核数师之职。
第50A章 第47条 对理事会理事及其他人士作出的弥偿
第XI部
弥偿
理事会的理事(该词在本条及第48条中包括理事会任何委员会或小组委员会的任何委员)、理事会雇用的高级人员及核数师各人如因其以上述身分执行职责而招致任何法律责任，则公会须对各人作出弥偿，但如该法律责任是因其故意失责所引致的，或如属核数师，则是因其疏忽或故意失责或因其合伙人或雇员的疏忽或故意失责所引致的，则属例外。
第50A章 第48条 理事会理事及其他人士无须对损失负上法律责任
理事会的理事、理事会雇用的高级人员及核数师只有在法律责任是因其本身的故意失责而产生的，或如属核数师，则因本身的疏忽或故意失责或因其合伙人或雇员的疏忽或故意失责而产生的，才须负上法律责任。
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【英文全文】
Cap 50A Empowering section
(Cap 50, section 8(4))
[1 January 1973]
(L.N. 266 of 1972)
Cap 50A bylaw 1 Citation
These by-laws may be cited as the Professional Accountants By-laws.
Cap 50A bylaw 2 Nominations of members of Council
PART I
THE COUNCIL
(1A) Only a certified public accountant, who shall on the day of the annual general meeting of the Institute be ordinarily resident in Hong Kong, shall become a candidate for election as an elected member of the Council. (L.N. 359 of 1996; 23 of 2004 s. 55)
(1) A certified public accountant who is a candidate for election as an elected member of the Council shall be nominated by 2 certified public accountants. (23 of 2004 s. 55)
(2) The nomination referred to in paragraph (1) shall be-
(a) in writing;
(b) proposed by one certified public accountant and seconded by another certified public accountant; and (L.N. 137 of 1977; 23 of 2004 s. 55)
(c) accompanied by a notice in writing signed by the candidate that he is willing to offer himself for election to the Council.(3) The nomination paper and notice referred to in paragraph (2) shall be lodged with the Registrar not less than 24 days prior to the annual general meeting. (L.N. 137 of 1977; 23 of 2004 s. 55)
(4) A candidate may withdraw at any time before the election is held.
(5) The Registrar shall, not less than 17 days prior to the annual general meeting, send to each certified public accountant, a notice containing the names of the candidates who have been nominated for election. (L.N. 137 of 1977; 23 of 2004 s. 55)
(6) In addition to applying for the purposes of sections 10 and 29A of the Ordinance, subsection (5)(b) of section 29A of the Ordinance shall apply for the purpose of this by-law. (L.N. 359 of 1996)
[cf. S. Rhodesia by-law 4]
Cap 50A bylaw 3 Ballot for elected members of Council
(1) If a ballot is to be held under section 13(1)(b) of the Ordinance, the Registrar shall, not less than 17 days prior to the annual general meeting, send a ballot paper to each certified public accountant. (L.N. 137 of 1977; 23 of 2004 s. 55)
(2) The ballot paper shall contain-
(a) the names of the candidates, in alphabetical order of surnames, for election as members of the Council; and
(b) a statement of the number of vacancies in respect of elected members of the Council.(3) A certified public accountant shall be entitled to cast one vote in respect of each vacancy. (23 of 2004 s. 55)
(4) Completed ballot papers shall be returned to the Registrar not less than 48 hours before the annual general meeting at which the election is to be held.
(4A) The auditor of the Institute shall count the number of votes cast for each candidate and shall furnish to the Council a confidential report in writing on the number of votes so cast. (L.N. 137 of 1977; 23 of 2004 s. 55)
(5) The Council shall meet before the annual general meeting to receive from the auditor of the Institute the confidential report referred to in paragraph (4A) and to eliminate the candidates receiving the lowest number of votes until the number of candidates left equals the number of vacancies, and those candidates shall be deemed to have been elected. (L.N. 137 of 1977; 23 of 2004 s. 55)
(6) If an equality of votes is found to exist between any candidates, and the addition of one vote would entitle any candidate to be declared elected, the President shall have a casting vote to determine which of such candidates shall be deemed to have been elected.
(7) The Council may permit ballot papers to be sent and votes to be cast by electronic communication subject to such terms and conditions as the Council may determine. (23 of 2004 s. 55)
(8) For the purpose of this by-law-
(a) "ballot paper" (选票) shall be deemed to include any electronic form of the same;
(b) "electronic address" (电子地址) means any number or address used for the purposes of electronic communication;
(c) "electronic communication" (电子通讯) means a communication sent by electronic transmission in any form through any medium; and
(d) a ballot paper shall be deemed to have been sent or delivered on the day on which it is transmitted from the server or other device used by the Registrar or his agent; in proving such service or delivery by the Registrar it shall be conclusive to prove that the electronic address used for the electronic communication was the last known electronic address supplied by the certified public accountant for such purpose unless the Registrar or his agent is aware that there has been a failure of delivery to such address, in which case the ballot paper shall be sent to the certified public accountant by post or such other means at the absolute discretion of the Registrar; completed ballot papers shall be considered to be returned to the Registrar upon actual receipt by the Registrar at the electronic address designated by him for such purpose. (23 of 2004 s. 55)
[cf. S. Rhodesia by-law 6]
Cap 50A bylaw 4 Meetings of Council
(1) Subject to paragraph (2), the Council shall meet at such times and places as it may determine.
(2) The Council shall meet at least once in every 3 months to discuss the management and affairs of the Institute. (23 of 2004 s. 55)
(3) A meeting of the Council, other than the first meeting of the first Council, may be called-
(a) on the order of the President; or
(b) at the request in writing, addressed to the Registrar, of 5 members of the Council. (96 of 1994 s. 32)
Cap 50A bylaw 5 Quorum of Council
11 members of the Council shall form a quorum at a meeting of the Council.
(L.N. 137 of 1977; 96 of 1994 s. 33; 23 of 2004 s. 55)
Cap 50A bylaw 6 Notice of meetings of Council
(1) Except in the case of the first meeting of the first Council, the Registrar shall give to each member of the Council-
(a) not less than 7 days notice in writing of an ordinary meeting of the Council; and
(b) not less than 2 days notice of a special meeting.(2) A notice given under paragraph (1) shall specify the time and place for the holding of the meeting and the business to be transacted thereat.
Cap 50A bylaw 7 Chairman of meetings of Council
(1) The President shall be chairman at a meeting of the Council.
(1A) (a) In this paragraph, "longest serving Vice-President" (年资最长的副会长) means, as between the Vice-Presidents-
(i) the Vice-President who has in aggregate served the longest period as a Vice-President; and
(ii) if both Vice-Presidents have in aggregate served the same period as Vice-Presidents, the Vice-President who has in aggregate served the longest period as a member of the Council.
(b) In the absence of the President-
(i) the longest serving Vice-President who is present shall be chairman at a meeting of the Council;
(ii) if the longest serving Vice-President is not present, the other Vice-President who is present shall be chairman of the meeting; and
(iii) if both Vice-Presidents are present but between them neither is the longest serving Vice-President, the members of the Council present shall elect one of the Vice-Presidents to be chairman of the meeting. (23 of 2004 s. 55)(2) If, 15 minutes after the time appointed for any meeting of the Council, neither the President nor any of the Vice-Presidents is present, the members of the Council present may elect one of their number to be chairman of the meeting.
(96 of 1994 s. 34)
Cap 50A bylaw 8 Voting at meetings of Council
(1) Subject to section 4(6) of the Ordinance, a question arising at a meeting of the Council shall be decided by a majority vote of the members present and voting.
(2) At a meeting of the Council, each member present shall have one vote on any question before the Council and, in the event of an equality of votes, the chairman shall have a second or casting vote.
Cap 50A bylaw 9 Adjournment of meetings of Council
(1) A meeting of the Council may be adjourned from time to time and from place to place, but no business shall be transacted at an adjourned meeting other than the business left unfinished at the meeting which was adjourned.
(2) It shall not be necessary to give notice of an adjourned meeting unless the meeting which was adjourned has by resolution so directed.
[cf. S. Rhodesia by-law 16]
Cap 50A bylaw 10 Minutes of meetings of Council
Minutes of all proceedings of meetings of the Council and all committees thereof shall be entered in records kept for that purpose and any such minutes, if purporting to be signed by the chairman of the meeting at which the proceedings were held or by the chairman of the next succeeding meeting, shall be evidence of the proceedings.
[cf. S. Rhodesia by-law 17]
Cap 50A bylaw 11 Custody and use of the common seal of the Institute
Custody and use of the common seal of the Institute
(23 of 2004 s. 55)
(1) The Council shall provide for the safe custody of the common seal of the Institute.
(2) The common seal of the Institute shall not be used or affixed to any instrument except on the authority of the Council.
(23 of 2004 s. 55)
Cap 50A bylaw 12 Manner of election of President and Vice-President
PART II
ELECTION OF PRESIDENT AND VICE-PRESIDENT
(1) A member of the Council may propose an elected member as President or Vice-President if the elected member is willing to serve if elected.
(2) A proposal under paragraph (1) shall be seconded by another member of the Council.
(3) No debate shall be allowed on such a proposal.
(4) If more than 1 member of the Council is proposed for election as President or if more than 2 members of the Council are proposed for election as Vice-Presidents, the election shall be determined by ballot. (96 of 1994 s. 35)
Cap 50A bylaw 13 General meetings of Institute
PART III
MEETINGS OF THE INSTITUTE
(23 of 2004 s. 55)
(1) The Council may, whenever it thinks fit, call a general meeting of the Institute.
(2) The Council shall call a general meeting of the Institute on receipt of a request in writing signed by not less than whichever is the lower of 100 certified public accountants and 0.5% (in case of a fraction rounded up to the next whole number) of the total number of certified public accountants, specifying the object of the proposed meeting.
(3) The notice calling a general meeting under paragraph (2), shall be issued by the Registrar within 28 days of the receipt of such request.
(4) At a general meeting, no business other than that specified in the notice shall be transacted.
(23 of 2004 s. 55)
[cf. S. Rhodesia by-law 31]
Cap 50A bylaw 14 Notice of meetings of Institute
The Registrar shall give not less than 28 days notice of any general meeting of the Institute to each certified public accountant at his registered address, specifying the day, place and hour of the general meeting and the general nature of the business to be transacted.
(23 of 2004 s. 55)
[cf. S. Rhodesia by-law 32]
Cap 50A bylaw 15 Resolution
(1) A certified public accountant shall, if he wishes to propose a resolution unrelated to the ordinary annual business at an annual general meeting, give to the Registrar not less than 21 days before the annual general meeting notice of such resolution in accordance with paragraph (2).
(2) Notice of a resolution shall be in writing and shall contain-
(a) the name and signature of the certified public accountant who wishes to propose the resolution;
(b) the name and signature of the certified public accountant who wishes to second the resolution;
(c) the names and signatures of at least 48 other certified public accountants who support the resolution; and
(d) a declaration that the motion relates to matters affecting the Institute or the accountancy profession.(3) No resolution shall be discussed at an annual general meeting unless notice under paragraph (1) has been given.
(4) The Registrar shall, not less than 17 days before the annual general meeting, send to each certified public accountant a notice containing- (23 of 2004 s. 55)
(a) the proposed resolution;
(b) the names of the proposer, the seconder and the certified public accountants who support the resolution under paragraph (2)(c).
(23 of 2004 s. 55)
Cap 50A bylaw 16 Quorum of general meetings of Institute
Quorum of general meetings of Institute
(23 of 2004 s. 55)
(1) Subject to paragraph (3), 25 certified public accountants shall constitute a quorum at a general meeting of the Institute. (23 of 2004 s. 55)
(2) Subject to paragraph (4), if 15 minutes after the time appointed for a general meeting, there is no quorum, the meeting shall stand adjourned for not less than 1 week and not more than 4 weeks, to be held on such date and at such hour and place as the Council may determine.
(3) Subject to paragraph (4), at a meeting adjourned under paragraph (2), the certified public accountants present shall form a quorum and shall have full power to transact the proposed business of the adjourned meeting. (23 of 2004 s. 55)
(4) Paragraph (2) shall not apply to a general meeting called under by-law 13(2).
[cf. S. Rhodesia by-law 35]
Cap 50A bylaw 17 Chairman of general meeting of the Institute
Chairman of general meeting of the Institute
(23 of 2004 s. 55)
(1) The President shall be chairman at a general meeting of the Institute.
(1A) In the absence of the President, the Vice-President who is present, or if both Vice-Presidents are present, the Vice-President who has been longest in office since his last election as a member of the Council, shall be chairman at a general meeting of the Institute, and if both Vice-Presidents have been in office as members of the Council for the same period of time since their last election, the certified public accountants present at the meeting shall elect one of the Vice-Presidents as chairman of the meeting. (96 of 1994 s. 36)
(2) If, 15 minutes after the time appointed for a general meeting of the Institute, neither the President nor any of the Vice-Presidents is present, the certified public accountants present at the meeting may elect-
(a) a member of the Council who is present; or
(b) if no member of the Council is present, a certified public accountant who is present,to be chairman of the meeting.
(96 of 1994 s. 36; 23 of 2004 s. 55)
Cap 50A bylaw 18 Procedure at meetings of Institute
(1) A resolution or amendment thereto proposed and seconded at a general meeting of the Institute shall be put to the meeting by the chairman and, subject to the provisions of paragraph (2), shall be decided by a show of hands. (23 of 2004 s. 55)
(2) Each certified public accountant shall have 1 vote on a question coming before or arising at a general meeting and in the event of an equality of votes either on a show of hands or on the holding of a poll under paragraph (3), the chairman shall have a second or casting vote. (23 of 2004 s. 55)
(3) Subject to paragraph (7), a poll shall be taken on a resolution or amendment thereto proposed and seconded at a general meeting if requested-
(a) by not less than 10 certified public accountants immediately after the declaration by the chairman of the result of a show of hands under paragraph (1); or (23 of 2004 s. 55)
(b) upon the request in writing, signed and submitted before the dissolution or adjournment of the meeting by not less than 10 certified public accountants present. (23 of 2004 s. 55)(4) Unless a poll is held under paragraph (3), a declaration by the chairman that a resolution or amendment thereto has, on a show of hands, been carried, or carried unanimously, or lost, and an entry to that effect in the minutes relating to that meeting shall be conclusive evidence of the fact without proof of the number or proportion of the votes recorded in favour of or against such resolution or any amendment thereto.
(5) If a poll is held under paragraph (3) it shall be held in such manner as the chairman may direct.
(6) The chairman shall appoint scrutineers from among the certified public accountants present, not being proposers or seconders of the resolution or any amendment thereto, or persons the subject of or mentioned in the resolution or amendment thereto, and the scrutineers shall sign their report on the result of the poll, which shall be declared by the chairman. (23 of 2004 s. 55)
(7) No poll shall be taken for the election of the chairman or the adjournment of a general meeting.
(8) The votes of a certified public accountant on a poll may be given either personally or by proxy. (23 of 2004 s. 55)
(9) The instrument appointing a proxy (who shall be a member of the Institute) shall be in writing signed by the appointer or his attorney duly authorized in writing. (23 of 2004 s. 55)
(10) The appointment of a proxy shall have no effect unless the instrument appointing the proxy, and the power of attorney or other authority (if any) under which it is signed, is lodged with the chairman not less than 48 hours before the time for holding the meeting at which the proxy proposes to vote, or within such lesser time as the chairman may allow.
(11) Minutes of all proceedings at a general meeting of the Institute shall be entered in records kept for that purpose and any such minutes, if purporting to be signed by the chairman of the meeting at which the proceedings were held or by the chairman of the next succeeding meeting, shall be evidence of the proceedings. (23 of 2004 s. 55)
[cf. S. Rhodesia by-law 36]
Cap 50A bylaw 19 Interpretation
PART IV
REGISTRATION
In this Part, "registration committee" (注册委员会) means a committee appointed under by-law 20(1).
Cap 50A bylaw 20 Appointment and functions of registration committee
(1) The Council may appoint a committee of not less than 5 certified public accountants, who shall hold office until they resign or are removed from office by the Council, to examine the qualifications of an applicant for registration under sections 25, 28A(1) and (2), 28B and 28D(4) of the Ordinance. (L.N. 137 of 1977; 96 of 1994 s. 37; L.N. 359 of 1996; 23 of 2004 s. 55)
(1A) A majority of the certified public accountants appointed under paragraph (1) shall be elected members. (L.N. 137 of 1977; 23 of 2004 s. 55)
(2) The registration committee shall examine the qualifications of the applicant and shall advise the Council as to whether the applicant should be registered or whether the application should be rejected.
(3) The Council shall not be bound to accept the advice of the registration committee.
Cap 50A bylaw 21 Meetings of registration committee
(1) The registration committee shall meet at least once in every 3 months, and at more frequent intervals if it so determines or if the Council so requires.
(2) Three members of the registration committee shall form a quorum at a meeting thereof.
(3) If at a meeting of the registration committee the number of members of the committee present is insufficient to form a quorum, the meeting shall stand adjourned for 1 week to be then held at the same hour and place.
(4) The registration committee may, if it thinks fit, transact any of its business by the circulation of papers, and a resolution in writing approved in writing by a majority of the members thereof present in Hong Kong shall be as valid and effectual as if it had been passed at a meeting of the registration committee by the votes of the members so approving the resolution. (L.N. 137 of 1977)
Cap 50A bylaw 22 CPA and Fellows
PART V
DESIGNATION OF CERTIFIED PUBLIC ACCOUNTANTS
(23 of 2004 s. 55)
(1) Subject to paragraph (2), a certified public accountant shall- (23 of 2004 s. 55)
(a) be designated as a Certified Public Accountant (会计师);
(b) be entitled to use the initials "CPA" after his name; and
(c) be issued by the Registrar with a certificate, signed by the President, certifying that he is a certified public accountant.(2) A certified public accountant who satisfies the conditions specified in paragraph (3) shall on application to the Council in such form as it may specify and on payment of the fee fixed by the Council- (L.N. 137 of 1977; L.N. 395 of 1981; 23 of 2004 s. 55)
(a) be designated as a Fellow of the Hong Kong Institute of Certified Public Accountants (资深会计师);
(b) be entitled to use the initials "FCPA" after his name; and
(c) be issued by the Registrar with a certificate, signed by the President, certifying that he is a Fellow of the Institute.(3) The conditions referred to in paragraph (2) are that the certified public accountant- (23 of 2004 s. 55)
(a) has been a certified public accountant for not less than 7 years; or
(b) has, in the opinion of the Council, a standing equivalent to that of a professional accountant before the relevant day or of a certified public accountant for not less than 7 years, by reason of his standing as a member of-
(i) another accountancy body with which there is in force an agreement of mutual or reciprocal recognition between the accountancy body and the Institute; or
(ii) another accountancy body accepted by the Council by resolution approved by two-thirds of its members as being of a standard similar to that of the Institute. (23 of 2004 s. 55)
(23 of 2004 s. 55)
Cap 50A bylaw 22A Affiliates
PART VA
AFFILIATES
(1) The Institute may on application to the Council in such form as it may specify and on payment of the fee fixed by the Council admit a person in good standing as a member of an accountancy body which is a member of the International Federation of Accountants as an international affiliate of the Institute ("affiliate").
(2) The Council may-
(a) require an affiliate to pay such admission and periodic fee to the Institute as the Council may determine;
(b) revoke the admission of an affiliate.(3) An affiliate shall be designated as an International Affiliate of the Hong Kong Institute of Certified Public Accountants.
(Part VA added 23 of 2004 s. 55)
Cap 50A bylaw 23 Interpretation
PART VI
PRACTICE OF PUBLIC ACCOUNTANCY
In this Part, "practising committee" (执业委员会) means a committee appointed under by-law 26(1).
Cap 50A bylaw 24 (Repealed L.N. 137 of 1977)
Cap 50A bylaw 25 Certified public accountants
(1) A certified public accountant holding a practising certificate may describe himself as a "Certified Public Accountant (会计师)" or a "Certified Public Accountant (Practising) (执业会计师)" and use the initials "CPA" or "CPA (practising)".
(2) A firm registered under sections 28B and 28C of the Ordinance or a corporate practice registered under sections 28D(4) and 28E of the Ordinance may describe itself as "Certified Public Accountants" or "Certified Public Accountants (Practising)" or in Chinese "会计师事务所" or "会计师行".
(23 of 2004 s. 55)
Cap 50A bylaw 26 Appointment and functions of practising committee
(1) The Council may appoint a committee of not less than 5 certified public accountants, who shall hold office until they resign or are removed from office by the Council, to advise the Council on applications by certified public accountants for practising certificates. (L.N. 137 of 1977; 96 of 1994 s. 39; 23 of 2004 s. 55)
(1A) A majority of the certified public accountants appointed under paragraph (1) shall be elected members. (L.N. 137 of 1977; 23 of 2004 s. 55)
(2) The practising committee shall-
(a) make such inquiries as it may consider necessary to ascertain whether a certified public accountant applying for a practising certificate has had the experience required by section 29A of the Ordinance and is otherwise eligible to hold a practising certificate; and (L.N. 137 of 1977; 23 of 2004 s. 55)
(b) advise the Council as to the acceptance or rejection of the application of such accountant.(3) The Council shall not be bound to accept the advice of the practising committee.
Cap 50A bylaw 27 Meetings of practising committee
(1) The practising committee shall meet at least once in every 3 months, and at more frequent intervals if it so determines or if the Council so requires.
(2) Three members of the practising committee shall form a quorum at a meeting thereof.
(3) If at a meeting of the practising committee the number of members of the committee present is insufficient to form a quorum, the meeting shall stand adjourned for one week, to be then held at the same hour and place.
(4) The practising committee may, if it thinks fit, transact any of its business by the circulation of papers, and a resolution in writing approved in writing by a majority of the members thereof present in Hong Kong shall be as valid and effectual as if it had been passed at a meeting of the practising committee by the votes of the members so approving the resolution. (L.N. 137 of 1977)
Cap 50A bylaw 28 Certified public accountants not to practise with or employ certain persons
PART VII
RESTRICTIONS IN CONNECTION WITH PRACTICE
Save with the approval in writing of the Council, a certified public accountant holding a practising certificate who knowingly- (23 of 2004 s. 55)
(a) permits his name to be made use of in connection with the practice of public accountancy by a person who is not a certified public accountant holding a practising certificate; (23 of 2004 s. 55)
(b) employs, in or in connection with his practice as an accountant, a person whose name has been removed from the register under section 35(1)(a) of the Ordinance and has not been restored thereto; or
(c) practises in partnership or through a corporate practice as an accountant with a person who is not entitled to practise as a certified public accountant (practising), (L.N. 359 of 1996; 23 of 2004 s. 55)shall be guilty of professional misconduct.
Cap 50A bylaw 29 Restrictions on name in which practice may be carried on
Save with the approval in writing of the Council, a certified public accountant who, either on his own account or in partnership with any other certified public accountant or through a corporate practice, practises as a certified public accountant (practising) other than- (23 of 2004 s. 55)
(a) in his own name;
(b) in the case of a firm of certified public accountants (practising), in his own name in association with the names of his partners; or in the case of a corporate practice, in his own name in association with the names of the other members of such corporate practice, save and except the name of any such member who is not a certified public accountant; (L.N. 359 of 1996; 23 of 2004 s. 55)
(c) in the name of a firm in which he was lawfully practising at the commencement of these by-laws;
(d) in the name of a firm lawfully registered under section 28A of the Ordinance; or (96 of 1994 s. 40; 23 of 2004 s. 55)
(e) in the name of a corporate practice lawfully registered under sections 28D(4) and 28E of the Ordinance, provided that such a name or any part thereof shall not contain or include any reference to the name of any member of such corporate practice who is not a certified public accountant, (L.N. 359 of 1996; 23 of 2004 s. 55)shall be guilty of professional misconduct.
(96 of 1994 s. 40; L.N. 359 of 1996)
Cap 50A bylaw 29A Death of certified public accountant
Without prejudice to the powers of the Council under by-laws 28 and 29 the Council may permit a certified public accountant holding a practising certificate to practise as a certified public accountant (practising) in the name or style in which a certified public accountant (practising) was lawfully practising immediately prior to his death and as an employee of the personal representative of the deceased certified public accountant (practising), for such period and subject to such conditions as the Council may impose.
(23 of 2004 s. 55)
Cap 50A bylaw 30 Meaning of registered student
PART VIII
REGISTERED STUDENTS
In this Part-
"registered student" (注册学生) means a student registered with the Institute.
(23 of 2004 s. 55)
Cap 50A bylaw 31 Consent to registration
(1) A person desiring to become a registered student shall-
(a) apply to the Council in such form as it may specify;
(b) furnish to the Council such evidence as the Council may require that he-
(i) is 16 years of age or more;
(ii) has attained the requisite standard of education; and
(iii) is of good character; and(c) pay to the Council-
(i) the fee fixed by the Council; and
(ii) the fee fixed by the Council for annual registration with the Institute. (23 of 2004 s. 55)(2) The Council shall, if satisfied that such a person has reached the age of 16 years, has attained the requisite standard of education prescribed by paragraph (3), and has a good character, authorize the Registrar to register such person as a student.
(3) A person shall be deemed to have attained the requisite standard of education-
(a) in the case of a person who applies under paragraph (1)(a) before 1 January 1982-
(i) if he is the holder of a Hong Kong Certificate of Education (English) with credits in at least 5 subjects (including English and Mathematics) or if he has passed such examinations (including English and Mathematics) which in the opinion of the Council are of an equivalent standard to such Hong Kong Certificate of Education (English); or
(ii) if he is a graduate of a university approved by the Council; or
(iii) if he is the holder of a diploma in accountancy awarded by an educational institute approved by the Council; (L.N. 344 of 1998)(b) in the case of a person who applies under paragraph (1)(a) on or after 1 January 1982 but before 1 January 1999-
(i) if he is the holder of a General Certificate of Education (England) with 2 Advanced Level passes and 3 Ordinary Level passes, or 3 Advanced Level passes and 1 Ordinary Level pass, (including English and Mathematics) or if he has passed such examinations (including English and Mathematics) which in the opinion of the Council are of an equivalent standard to such General Certificate of Education (England); or
(ii) if he is a graduate of a university approved by the Council; or
(iii) if he is the holder of a diploma in accountancy awarded by an educational institute approved by the Council; (L.N. 344 of 1998)(c) in the case of a person who applies under paragraph (1)(a) on or after 1 January 1999-
(i) if he is the holder of a degree in accountancy awarded by an educational institute approved by the Council; or
(ii) if he has completed a study programme approved by the Council: (L.N. 344 of 1998)(d) (Repealed L.N. 344 of 1998)Provided that the Council may in its absolute discretion exempt from compliance with the requisite standard of education a person who-
(i) is over the age of 25 years;
(ii) has attained a standard of education acceptable to the Council; and
(iii) has undergone 5 years practical experience as defined in by-law 41. (L.N. 395 of 1981)
(L.N. 137 of 1977)
Cap 50A bylaw 32 Registration
(1) Registration of a person as a registered student shall-
(a) remain in force until 1st day of January in the year following the year in which he was so registered; and
(b) be renewable annually not later than 31st day of January in each year. (L.N. 137 of 1977; L.N. 587 of 1995)(2) A registered student shall sign an undertaking, in the specified form, to abide by such of these by-laws as are applicable to him.
Cap 50A bylaw 33 Register
(1) The Registrar shall keep a register of registered students and shall advise the Council of the name of a registered student whose annual registration fee or other fee or money due to the Institute is more than 2 months in arrear. (L.N. 137 of 1977)
(2) The Council may direct the Registrar to remove from the register of registered students the name of a student whose annual registration fee or other fee or money due to the Institute is more than 3 months in arrear. (L.N. 137 of 1977)
(3) The Registrar shall in writing notify a student of a direction of the Council under paragraph (2), and if the annual registration fee or other fee or money due to the Institute remains unpaid for more than 14 days after such notice the Registrar shall remove the name of the student from the register.
(96 of 1994 s. 42; 23 of 2004 s. 55)
Cap 50A bylaw 34 Disciplinary provisions
(1) A complaint that a registered student- (L.N. 395 of 1981)
(a) has been convicted of an offence under Part V (Perjury) of the Crimes Ordinance (Cap 200);
(b) has been convicted in Hong Kong or elsewhere of any offence involving dishonesty;
(c) has been guilty of misconduct in carrying out his duties;
(d) has been guilty of conduct which renders him unfit to become a certified public accountant; or (23 of 2004 s. 55)
(e) has refused, or neglected without reasonable excuse, to comply with such of these by-laws as are applicable to him,shall be made to the Registrar who shall submit the complaint to the Council which may, in its discretion, constitute a Disciplinary Committee to deal with the complaint. (23 of 2004 s. 55)
(1A) If the Council decides not to constitute a Disciplinary Committee to deal with the complaint, the complainant who is aggrieved by the Council's decision may request the Council to constitute a Disciplinary Committee to deal with the complaint, whereupon the Council shall, unless it is of the opinion that no prima facie case has been shown for the complaint, or that the complaint is frivolous or vexatious, constitute a Disciplinary Committee to deal with the complaint. (23 of 2004 s. 55)
(2) Where the Registrar has reason to believe that paragraph (1) applies to a registered student, he shall submit the facts to the Council which may, in its discretion, constitute a Disciplinary Committee to deal with the complaint. (23 of 2004 s. 55)
(3) Every hearing of the Disciplinary Committee shall be held in public unless the Disciplinary Committee-
(a) on its own motion; or
(b) on the application of-
(i) the complainant; or
(ii) the registered student against whom the complaint is made,determines that in the interests of justice a hearing or any part thereof shall not be held in public in which case it may hold the hearing or the part thereof (as the case may be) in private. (23 of 2004 s. 55)
Cap 50A bylaw 35 Powers of Disciplinary Committee
(1) If, after due inquiry, a Disciplinary Committee is satisfied that a complaint under by-law 34 is proved the Disciplinary Committee may, in its discretion, make any one or more of the following orders against the registered student- (96 of 1994 s. 44; 23 of 2004 s. 55)
(i) that he be declared unfit to remain a registered student, and that the Registrar remove his name from the register of registered students;
(ii) that he be declared uneligible for such period (not exceeding 2 years) to sit for such examinations of the Institute as shall be specified in the order; (23 of 2004 s. 55)
(iii) that he be reprimanded;
(iv) that he be admonished,and may in an order under subparagraph (i) or (ii) provide for the order to take effect on or from such date as the Disciplinary Committee thinks fit and may in any case make such order as the Disciplinary Committee thinks fit with regard to the payment of costs and expenses of and incidental to the proceedings, whether of the Institute (including the fees and expenses of the Disciplinary Committee) or of any complainant or of the registered student, and any costs and expenses ordered to be paid may be recovered as a civil debt. (23 of 2004 s. 55)
(1A) In addition, the Disciplinary Committee may in any case provide for an order to take effect only upon the happening or non-happening of such event within such period as may be specified by the Disciplinary Committee (23 of 2004 s. 55)
(2) The Registrar shall cause a copy of an order made under this by-law to be served forthwith upon the registered student concerned and shall forward a copy to the Council
(3) For the purposes of an inquiry under this by-law the Disciplinary Committee shall have the powers specified in section 36 of the Ordinance.
Cap 50A bylaw 35A Payment of fees to members of Disciplinary Committee
The Institute may pay fees at such rates as the Council may from time to time fix and such expenses as the Council may deem fit to any members of a Disciplinary Committee for the performance by them of their duties or for any work done by them, and such fees and expenses shall for the purpose of by-law 35(1) form part of the costs and expenses of the Institute of and incidental to the disciplinary proceedings.
(23 of 2004 s. 55)
Cap 50A bylaw 35B Consent order
(1) Where a complaint that by-law 34(1)(c) or (e) applies to a registered student is referred to the Disciplinary Committee and the Disciplinary Committee, without hearing either the complainant or the registered student, is of the view that the complaint is of such a nature that if the complaint is proved, the appropriate order or orders to be made should fall within one or more of the following orders under by-law 35-
(a) an order that the registered student be reprimanded;
(b) an order that the registered student be admonished;
(c) an order that the registered student pay the costs and expenses of and incidental to the proceedings, whether of the Institute (including the costs and expenses of the Disciplinary Committee) or of the complainant,the Disciplinary Committee may give notice to the complainant and the registered student.
(2) A notice given by the Disciplinary Committee under paragraph (1) shall state-
(a) the order or orders, being order or orders no more than those referred to in paragraph (1), which the Disciplinary Committee proposes to make if the registered student admits to the complaint; and
(b) the time (being not earlier than 14 days from the date when the notice was given, or such further time as the Disciplinary Committee may allow) within which each of the complainant and the registered student is required to inform the Disciplinary Committee as to whether he will consent to the proposed order or orders.(3) If the complainant and the registered student consent to the proposed order or orders, the Disciplinary Committee shall make an order or orders in terms of the proposed order or orders and such order and orders shall be deemed to be an order or orders made under by-law 35, save that by-law 36(1) shall not apply to such order or orders.
(4) If the complainant or the registered student informs the Disciplinary Committee that he does not consent to the proposed order or orders, or if the Disciplinary Committee considers that the consent of either the complainant or the registered student is not forthcoming notwithstanding the notice under paragraph (2)(b), the Disciplinary Committee shall inform the Council and the following shall apply-
(a) the Disciplinary Committee shall be dissolved;
(b) the Council shall constitute a new Disciplinary Committee to deal with the complaint with which the dissolved committee was concerned by directing the Disciplinary Committee Convenor to appoint the chairman and other members of the new Disciplinary Committee;
(c) a person who was a member of the dissolved committee shall not be eligible for membership of the new Disciplinary Committee; and
(d) the new Disciplinary Committee shall deal with the complaint afresh without regard to this by-law and, accordingly, it shall not have any regard to any proceedings of the dissolved committee, including the proposed order or orders of the dissolved committee or any failure or refusal of the complainant or the registered student to consent to the proposed order or orders.
(23 of 2004 s. 55)
Cap 50A bylaw 36 Appeal to Council
(1) A registered student aggrieved by an order made under by-law 35 may, within 21 days of the date of service upon him of the order, appeal to the Council.
(2) The practice and procedure on an appeal to the Council shall be such as the Council may determine.
(3) On an appeal the Council may-
(a) affirm or vary the order;
(b) rescind the order and substitute any other order which might have been made by the Disciplinary Committee under by-law 35.(4) The Registrar shall notify the registered student concerned of the decision of the Council.
Cap 50A bylaw 36A Conduct of proceedings and representation
At the hearing of a complaint, a registered student whose conduct is the subject of such proceedings shall be entitled to be represented by counsel or a solicitor, or, with the approval of the Disciplinary Committee, by some other person appointed by the registered student to represent him throughout the proceedings.
(23 of 2004 s. 55)
Cap 50A bylaw 37 Power of Council to make rules
PART IX
EXAMINATIONS
The Council may make rules prescribing-
(a) the examinations of the Institute; (23 of 2004 s. 55)
(b) the syllabuses therefor;
(c) the sections into which the examinations are to be divided;
(d) the times for holding the examinations;
(e) examination fees;
(f) the period within which any examination must be passed;
(g) exemptions from examinations or concessions which may be granted; and
(h) any other matter incidental to the holding of examinations.
Cap 50A bylaw 38 Restriction on taking examinations
(1) Subject to paragraphs (2), (3), (4) and (5), a person is not entitled to enter for an examination of the Institute unless he- (23 of 2004 s. 55)
(a) is a registered student; or
(b) is a person required or permitted to sit an examination under or pursuant to-
(i) any of the provisions of the Ordinance; or
(ii) any agreement of mutual or reciprocal recognition between another accountancy body and the Institute. (23 of 2004 s. 55)(2) Subject to paragraphs (3) and (4), a registered student is not entitled to enter for an examination of the Institute unless he- (23 of 2004 s. 55)
(a) has paid his annual registration fee to the Institute for the year in which the examination is held; and (23 of 2004 s. 55)
(b) complies with such regulations relating to the examination as the Council may specify.(3) A registered student whose application for registration is made before 1 January 1999 is not entitled to enter for the examination known as the "HKSA professional programme and examinations" held between 1 January 1999 and 31 December 2001.
(4) A registered student whose application for registration is made before 1 January 1999 is not entitled to enter for the "HKSA or HKICPA professional programme and examinations" held on or after 1 January 2002 unless, in addition to complying with paragraph (2)(a) and (b), he- (23 of 2004 s. 55)
(a) holds a degree in accountancy awarded by an educational institute approved by the Council; or
(b) has completed a study programme approved by the Council.(5) A person is not entitled to enter for an examination of the Institute unless he complies with such regulations relating to the examination as the Council may specify. (23 of 2004 s. 55)
(L.N. 344 of 1998)
Cap 50A bylaw 39 Removal from register
(1) Subject to paragraph (2), the Registrar shall remove from the register the name of any registered student who-
(a) has not presented himself for any of the examinations of the Institute within 5 years from the date of his registration as a registered student; or (23 of 2004 s. 55)
(b) has not passed the final section of the examinations of the Institute within 10 years from the date of his registration as a registered student. (23 of 2004 s. 55)(2) The Council may extend the period of time specified in paragraph (1)(a) or (b) in any particular case.
Cap 50A bylaw 40 Establishment of Examinations Board
(1) There is hereby established an Examinations Board, the members of which, whether members of the Institute or not, shall be appointed by the Council and shall hold office until they resign or are removed from office by the Council. (23 of 2004 s. 55)
(2) The functions of the Examinations Board shall be to advise the Council on-
(a) the conduct and control of examinations of the Institute; (23 of 2004 s. 55)
(b) the appointment and remuneration of examiners; and
(c) such other functions as may be specified by the Council from time to time.(3) Members of the Examinations Board shall be paid such fees as the Council may determine.
Cap 50A bylaw 41 Restriction on registration as a certified public accountant
Restriction on registration as a certified public accountant
(23 of 2004 s. 55)
(1) Subject to paragraph (2), neither a registered student who passes the examinations of the Institute nor a member of an accountancy body accepted by the Council under section 24(1A) shall be registered as a certified public accountant unless he has not less than 5 years practical experience. (23 of 2004 s. 55)
(2) The Council may, in the case of the holder of a degree awarded by an educational institute approved by the Council, or the holder of a diploma in accountancy awarded by an educational institute approved by the Council who has attended a full time course for not less than 3 years, reduce the period of practical experience required by paragraph (1) by such amount as it thinks fit, not being more than 2 years. (L.N. 137 of 1977)
(3) In this by-law-
"practical experience" (实际经验) means experience whether in Hong Kong or elsewhere acceptable to the Council as an employee of person practising public accountancy or in the financial or management accountancy department of an organization in industry, commerce or the public service or in a similar department.
(96 of 1994 s. 45)
Cap 50A bylaw 42 Appointment of auditor
PART X
AUDITORS
(1) The Institute shall at each annual general meeting appoint an auditor, who shall hold office until the next annual general meeting. (23 of 2004 s. 55)
(2) The Council may fill any casual vacancy in the office of auditor.
Cap 50A bylaw 43 Qualification etc.
(1) A person shall not be eligible for appointment under by-law 42 as auditor unless he is a certified public accountant holding a practising certificate. (23 of 2004 s. 55)
(2) The following persons shall not be qualified for appointment as auditor-
(a) a member of the Council; and
(b) a partner of a member of the Council.(3) The remuneration of the auditor shall be fixed by the Council. (23 of 2004 s. 55)
Cap 50A bylaw 44 Retirement of auditor
The auditor shall be eligible for reappointment and shall be deemed to have been nominated for reappointment unless he informs the Council in writing, not less than 21 days before the annual general meeting, that he does not wish to be so nominated.
(23 of 2004 s. 55)
Cap 50A bylaw 45 Nomination of auditors
(1) A person, other than a retiring auditor, shall not be capable of being appointed auditor at an annual general meeting unless notice of intention to nominate him for appointment as auditor has been received by the Registrar not less than 14 days before the annual general meeting.
(2) Every such notice shall be signed by 2 or more certified public accountants and shall be accompanied by notice in writing from the person who is nominated that he is willing to be appointed as auditor. (23 of 2004 s. 55)
(3) The Registrar shall send a copy of such a notice to the retiring auditor.
(4) Notice of the names of all persons nominated for appointment, or deemed to have been nominated for reappointment, shall be sent to all certified public accountants not less than 17 days before the annual general meeting. (23 of 2004 s. 55)
Cap 50A bylaw 46 Removal of auditor
(1) The Institute may, at a general meeting, by resolution passed by not less than two-thirds of the voting members voting thereon, remove the auditor from office and may, by resolution passed at the same meeting by a majority of the voting members voting thereon, appoint in his place another auditor. (23 of 2004 s. 55)
(2) If no such appointment is made, the Council may appoint another auditor in his place.
Cap 50A bylaw 47 Indemnification of members of the Council and others
PART XI
INDEMNIFICATION
A member of the Council (which expression in this by-law and by-law 48 includes a member of a committee or sub-committee of the Council), an officer employed by the Council and the auditor shall each be indemnified by the Institute against any liability incurred by him in consequence of the performance of his duty as such, unless the same is caused by his wilful default, or, in the case of an auditor, his negligence or wilful default or that of his partner or employee.
(23 of 2004 s. 55)
Cap 50A bylaw 48 Members of Council and others not to be liable for losses
A member of the Council, an officer employed by the Council and the auditor shall be liable only if liability arises from his own wilful default or, in the case of an auditor, from his own negligence or wilful default or that of his partner or employee.
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