Companies (Winding Up and Miscellaneous Provisions) Ordinance

43.
Any report by accountants required by Part II
                                        shall be made by
                                        persons
                                        who are not prohibited under
section 20AAZZR
of
                                        the Accounting and Financial Reporting Council Ordinance
                                                (
Cap. 588
) from holding
                                        any appointment as auditors of a company
                                        and shall not be made by any accountant who is an
officer
or servant, or a
                                        partner of or in the employment of an officer or servant, of
                                        the company or of the company’s subsidiary or parent
                                        undertaking or of a subsidiary of the company’s parent
                                        undertaking; and for the purposes of this paragraph the
                                        expression
officer
(
高級人員
) shall include a
                                        proposed director but not an auditor.
(Amended
6 of 1984 s. 259
;
12 of 2005 s. 15
;
L.N. 66 of 2022
)