Chapter:	50	Title:	PROFESSIONAL ACCOUNTANTS ORDINANCE	Gazette Number:	L.N. 204 of 2006
Section:	2	Heading:	Interpretation	Version Date:	01/12/2006

(1) In this Ordinance, unless the context otherwise requires- (Amended 10 of 2005 s. 48)
**"appointed day" (指定日期) means the day appointed by the Secretary for Financial Services and the Treasury under section 1(3) of the Professional Accountants (Amendment) Ordinance 2004 (23 of 2004); (Added 23 of 2004 s. 3)
"appointed member" (委任理事) means a member of the Council appointed by the Chief Executive under section 10(2)(e); (Added 23 of 2004 s. 3)
"certified public accountant" (會計師) means a person registered as a certified public accountant by virtue of section 22; (Replaced 23 of 2004 s. 3)
"certified public accountant (practising)" (執業會計師) means a certified public accountant holding a practising certificate; (Added 23 of 2004 s. 3)
"co-opted member" (增選理事) means a member of the Council co-opted under section 10(4); (Added 96 of 1994 s. 2)
"corporate practice" (執業法團) means a company which is for the time being registered under section 28E; (Added 85 of 1995 s. 2)
"Council" (理事會) means the Council of the Institute established under section 10; (Amended 23 of 2004 s. 54)
"Disciplinary Committee" (紀律委員會) means a Disciplinary Committee constituted under section 33(3); (Replaced 96 of 1994 s. 2)
"Disciplinary Committee Convenor" (紀律委員會召集人) means the Disciplinary Committee Convenor appointed under section 33(1)(a); (Added 23 of 2004 s. 3)
"Disciplinary Panels" (紀律小組) means the Disciplinary Panel A and Disciplinary Panel B constituted under section 33(1) and "Disciplinary Panel A" and "Disciplinary Panel B" shall be construed accordingly; (Added 23 of 2004 s. 3)
"elected member" (當選理事) means a member of the Council elected under section 10(2)(c);
"firm name" (事務所名稱) means, in relation to a certified public accountant (practising) practising on his own account, the name or style under which he practises if that name or style is otherwise than his own name without any addition as registered under section 22(2), and in relation to a certified public accountant (practising) practising in partnership, the name or style under which the partnership practises; (Added 96 of 1994 s. 2. Amended 23 of 2004 s. 3)
"FRC" (財務匯報局) means the Financial Reporting Council established by section 6(1) of the Financial Reporting Council Ordinance (Cap 588 ); (Added 18 of 2006 s. 68)
"Institute" (公會) means the Hong Kong Institute of Certified Public Accountants (香港會計師公會) incorporated by section 3; (Added 23 of 2004 s. 3)
"Investigation Committee" (調查委員會) means the committee appointed under section 42C; (Added 96 of 1994 s. 2)
"Investigation Committee Convenor" (調查委員會召集人) means the Investigation Committee Convenor appointed under section 42B(1)(a); (Added 23 of 2004 s. 3)
"Investigation Panels" (調查小組) means the Investigation Panel A and Investigation Panel B constituted under section 42B(1) and "Investigation Panel A" and "Investigation Panel B" shall be construed accordingly; (Added 23 of 2004 s. 3)
"lay person" (業外人士) means a person who is not-

(a) a certified public accountant; or
(b) a member of an accountancy body which is a member of the International Federation of Accountants; (Added 23 of 2004 s. 3)

(a) a firm of certified public accountants (practising) practising accountancy pursuant to this Ordinance; (Replaced 23 of 2004 s. 3)
(b) a certified public accountant (practising) practising accountancy on his own account pursuant to this Ordinance; or (Added 14 of 1992 s. 2. Amended 85 of 1995 s. 2; 23 of 2004 s. 3)
(c) a corporate practice; (Added 85 of 1995 s. 2)

(a) statement of professional ethics; or
(b) standards of accounting, auditing and assurance practices, (Amended 23 of 2004 s. 3)
issue or specified or deemed to be issued or specified under section 18A; (Added 14 of 1992 s. 2)

(a) when the appeal to the Court of Appeal is withdrawn or abandoned;
(b) when the specified period expires without an application for leave to appeal having been made to the Court of Appeal;
(c) if, before the expiry of the specified period, an application for leave to appeal is made to the Court of Appeal-
(i) when the application is withdrawn or abandoned;
(ii) if the application is refused, when the specified period expires without an application for leave to appeal having been made to the Court of Final Appeal; or
(iii) if the application is granted, when the appeal to the Court of Final Appeal is withdrawn, abandoned or disposed of; or
(d) if, before the expiry of the specified period, an application for leave to appeal is made to the Court of Final Appeal-
(i) when the application is withdrawn, abandoned or refused; or
(ii) if the application is granted, when the appeal to the Court of Final Appeal is withdrawn, abandoned or disposed of. (Added 10 of 2005 s. 48)

(a) in the case of an application for leave to appeal made to the Court of Appeal, means-
(i) subject to subparagraph (ii), the period of 28 days within which the notice of motion referred to in section 24(2) of the Hong Kong Court of Final Appeal Ordinance (Cap 484) is required to be filed; or
(ii) if, on an application made within the 28-day period referred to in subparagraph (i), the Court of Appeal extends that period, the period as so extended; or
(b) in the case of an application for leave to appeal made to the Court of Final Appeal, means-
(i) subject to subparagraph (ii), the period of 28 days within which the notice of motion referred to in section 24(4) of the Hong Kong Court of Final Appeal Ordinance (Cap 484) is required to be filed; or
(ii) if, on an application made within the 28-day period referred to in subparagraph (i), the Court of Final Appeal extends that period, the period as so extended. (Added 10 of 2005 s. 48)