Chapter:	159A	Title:	ACCOUNTANT'S REPORT RULES	Gazette Number:	08/09/2004
Rule:	3	Heading:	Qualifications of accountant	Version Date:	08/09/2004

(1) An accountant shall be qualified to give an accountant's report on behalf of a firm, in accordance with the provisions of section 8 of the Ordinance if- (L.N. 492 of 1995)

(a) he is a certified public accountant (practising) as defined in the Professional Accountants Ordinance (Cap 50); (L.N. 197 of 1973; 23 of 2004 s. 56)
(b) he has neither been at any time during the accounting period, nor subsequently, before giving the report, become a partner, clerk or servant of such firm or of any partner of such firm; and (L.N. 492 of 1995)
(c) he is not subject to notice of disqualification under paragraph (2).

(a) the accountant has been found guilty by the Disciplinary Committee appointed under section 33 of the Professional Accountants Ordinance (Cap 50) of professional misconduct or dishonourable conduct; or (L.N. 197 of 1973)
(b) the Council is satisfied that a firm has not complied with the provisions of the Solicitors' Accounts Rules (Cap 159 sub. leg. F) in respect of matters not specified in an accountant's report and that the accountant was negligent in giving such report,