Chapter Number and Title of Enactment
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Chapter: | 50 | Title: | PROFESSIONAL ACCOUNTANTS ORDINANCE |  | |
: If this pencil mark appears at the beginning of a provision, that provision is subject to amendments that are already in operation but have not yet been incorporated in its text.
| Cap 50 | Long title | |
| Cap 50 Part I | PRELIMINARY | |
| Cap 50 s 1 | Short title | |
| Cap 50 s 2 | Interpretation | |
| Cap 50 Part II | The Hong Kong Institute of Certified Public Accountants* | |
| Cap 50 s 3 | Incorporation of Institute | |
| Cap 50 s 4 | Appointment of President and Vice-President | |
| Cap 50 s 5 | Office of Institute | |
| Cap 50 s 6 | Official seal and authentication thereof, and instruments executed thereunder | |
| Cap 50 s 7 | Objects of the Institute | |
| Cap 50 s 7A | Power of Institute to make contributions to FRC | |
| Cap 50 s 8 | Power of Institute to make by-laws | |
| Cap 50 s 9 | General meetings | |
| Cap 50 Part III | THE COUNCIL OF THE INSTITUTE* | |
| Cap 50 s 10 | Establishment and composition of the Council | |
| Cap 50 s 11 | Filling vacancies in Council | |
| Cap 50 s 12 | Compulsory retirement of elected members | |
| Cap 50 s 13 | Procedure for election of certified public accountants as elected members | |
| Cap 50 s 14 | Chief Executive may appoint a certified public accountant to Council if Council fails to fill a vacancy | |
| Cap 50 s 15 | Vacation of office by Council members | |
| Cap 50 s 16 | Accounts | |
| Cap 50 s 17 | General powers of Council | |
| Cap 50 s 18 | Particular powers of Council | |
| Cap 50 s 18A | Council's power to specify professional standards | |
| Cap 50 s 18B | Council's power to give directions | |
| Cap 50 s 19 | Council may accept grants, gifts, etc. | |
| Cap 50 s 20 | Reimbursement of expenses of Council members | |
| Cap 50 Part IV | REGISTRATION OF CERTIFIED PUBLIC ACCOUNTANTS* | |
| Cap 50 s 21 | Appointment of Registrar and notification to Registrar of Companies | |
| Cap 50 s 22 | Register of certified public accountants | |
| Cap 50 s 23 | Certificate of registration | |
| Cap 50 s 24 | Qualifications for registration as certified public accountant | |
| Cap 50 s 25 | Application for registration | |
| Cap 50 s 26 | Acceptance or refusal of registration | |
| Cap 50 s 27 | Removal from register of certain persons | |
| Cap 50 s 28 | Expiry of registration and renewal | |
| Cap 50 s 28A | Registration of firm name | |
| Cap 50 s 28B | Application for registration of a firm | |
| Cap 50 s 28C | Provisions of sections 22, 23, 26, 27, 28, 39 and 41 to apply to firms and firm names | |
| Cap 50 s 28D | Qualification for registration of company as corporate practice | |
| Cap 50 s 28E | Registration of corporate practices | |
| Cap 50 s 28F | Certificate of registration of corporate practice | |
| Cap 50 s 28G | Provisions of sections to apply to a company | |
| Cap 50 s 28H | Articles of association of corporate practices | |
| Cap 50 s 29 | Requirements to practise as certified public accountant (practising) | |
| Cap 50 s 29A | Requirements for issue of a practising certificate | |
| Cap 50 s 29B | (Repealed 96 of 1994 s. 15) | |
| Cap 50 s 30 | Practising certificates | |
| Cap 50 s 31 | Registered office | |
| Cap 50 s 32 | Publication of list of certified public accountants holding practising certificates and list of firm names and evidence of same | |
| Cap 50 Part IVA | PRACTICE REVIEWS | |
| Cap 50 s 32A | Establishment and appointment of members of Practice Review Committee | |
| Cap 50 s 32B | Council's powers under this Part | |
| Cap 50 s 32C | Conduct of practice reviews | |
| Cap 50 s 32D | Powers of the Practice Review Committee | |
| Cap 50 s 32E | Powers of reviewers | |
| Cap 50 s 32F | Referral of disputes | |
| Cap 50 s 32G | Immunity | |
| Cap 50 s 32H | Secrecy | |
| Cap 50 s 32I | Change in composition of practice unit | |
| Cap 50 Part V | DISCIPLINARY PROCEEDINGS | |
| Cap 50 s 33 | Disciplinary Panels | |
| Cap 50 s 33A | (Repealed 85 of 1995 s. 15) | |
| Cap 50 s 33B | Dealing with complaints | |
| Cap 50 s 34 | Disciplinary provisions | |
| Cap 50 s 35 | Disciplinary powers of Disciplinary Committee | |
| Cap 50 s 35A | Payment of fees to members of Disciplinary Committee | |
| Cap 50 s 35B | Consent order | |
| Cap 50 s 36 | Powers of Disciplinary Committee with regard to obtaining evidence and the conduct of proceedings | |
| Cap 50 s 37 | Conduct of proceedings and legal representation | |
| Cap 50 s 38 | Provisions relating to orders of the Disciplinary Committee | |
| Cap 50 s 39 | Restoration of name of certified public accountant to register | |
| Cap 50 s 40 | Restriction on removal of name of certified public accountant from register | |
| Cap 50 s 41 | Appeals | |
| Cap 50 s 41A | Application of disciplinary provisions to firms | |
| Cap 50 s 41B | Immunity | |
| Cap 50 Part VA | INVESTIGATIONS INTO MISCONDUCT OF CERTIFIED PUBLIC ACCOUNTANTS* | |
| Cap 50 s 42A | Interpretation | |
| Cap 50 s 42B | Investigation Panels | |
| Cap 50 s 42C | Appointment of Investigation Committee | |
| Cap 50 s 42CA | Referral of matter to FRC | |
| Cap 50 s 42D | Powers of Investigation Committee as regards its proceedings | |
| Cap 50 s 42E | Delegation of powers of Investigation Committee | |
| Cap 50 s 42F | Payment of fees to members of Investigation Committee | |
| Cap 50 s 42G | Secrecy | |
| Cap 50 s 42H | Immunity | |
| Cap 50 Part VI | OFFENCES | |
| Cap 50 s 42 | Offences and penalties | |
| Cap 50 Part VII | MISCELLANEOUS | |
| Cap 50 s 43 | (Repealed 23 of 2004 s. 50) | |
| Cap 50 s 44 | Ordinance not to apply to public officers in connexion with their duties | |
| Cap 50 s 45 | Fees and expenses | |
| Cap 50 s 46 | Fees payable to Registrar of Companies | |
| Cap 50 s 47 | (Repealed 96 of 1994 s. 30) | |
| Cap 50 s 48 | Omission to give notice of meetings | |
| Cap 50 s 49 | Resignation from the Institute | |
| Cap 50 s 50 | Application of a corporate practice for removal from the register | |
| Cap 50 s 51 | Power of Council to make rules | |
| Cap 50 s 52 | Council may delegate | |
| Cap 50 s 53 | Immunity for the members of the Council, etc. | |
| Cap 50 | SCHEDULE (Repealed 96 of 1994 s. 31) |
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