Cap. 50activeordinance

Professional Accountants Ordinance

專業會計師條例

Full legislation

s.22

Register of certified public accountants

(1)
The Registrar shall keep a register for the purposes of this Ordinance and
                shall be responsible for the custody thereof.
(Replaced
85 of 1995 s. 5
)
(1A)
The register
must—
(Amended
41 of 2021 s. 116
)
(a)
contain
                    the
following—
(Amended
41 of 2021 s. 116
)
(i)
all the entries and other particulars or matter which comprised the
                        register immediately before the commencement* of this subsection;
                        and
(ii)
any particulars to be entered in the register pursuant to subsection (2).
(Amended
41 of 2021 s. 116
)
(b)
(Repealed
41 of 2021 s. 116
)
(1B)
Subject to subsection (1A), the register shall be in such form as may be
                specified by the Council.
(Added
85 of 1995 s. 5
)
(1C)
The register may be
maintained—
(a)
in a documentary form; or
(b)
by recording the information required under subsection (1A) otherwise than
                    in a documentary form, so long as the information is capable of being reproduced
                    in a legible form.
(Added
23 of 2004 s. 17
)
(2)
Upon the making of an order for the registration of an applicant under
section 26(1)
, the Registrar shall enter in the register the
                following particulars of the person to be
registered—
(a)
his name;
(b)
his residential address and any business address;
(Amended
85 of 1995 s. 5
;
41 of 2021 s. 116
)
(c)
the qualification by virtue of which he is registered; and
(d)
such other particulars as the Council may direct.
(3)
For the purposes of enabling any member of the public to ascertain whether he
                is dealing with a certified public
                accountant
                and
                to ascertain the particulars of registration of such person, the register or (where
                the register is maintained otherwise than in a documentary form) a reproduction of
                the information or the relevant part of it in a legible form shall at all reasonable
                times be made available for public inspection without charge.
(Replaced
23 of 2004 s. 17
. Amended
41 of 2021 s. 116
)
(4)
Any person registered as a professional accountant immediately before the
                relevant day shall be deemed to be registered as a certified public accountant.
(Added
23 of 2004 s. 17
)