Cap. 50activeordinance

Professional Accountants Ordinance

專業會計師條例

Full legislation

s.28

Expiry of registration and renewal

(1)
Registration of a person as a certified public accountant
shall—
(Amended
23 of 2004 s. 54
)
(a)
remain in force until 1 January in the year following the year in which he was so registered; and
(b)
be renewable annually.
(2)
An application for renewal of registration as a certified public
accountant—
(Amended
23 of 2004 s. 54
)
(a)
shall be made to the Registrar not later than 15 December in the year
                    preceding the year of renewal (or such later day as the Council may approve
                    either generally or in respect of any application) in such form as the Council
                    may specify;
(Amended
22 of 1977 s. 6
;
23 of 2004 s. 21
)
(b)
shall not be granted except on payment of the registration fee fixed by the Council;
(Amended
23 of 2004 s. 21
;
41 of 2021 s. 118
)
(c)
shall not be granted unless the applicant has satisfied the Council that he
                    has complied with the requirements for the time being prescribed by the Council
                    for continuing professional
                    development; and
(Added
23 of 2004 s. 21
. Amended
41 of 2021 s. 118
)
(d)
must not be granted unless the Council is satisfied that the applicant is a
                    fit and proper person to be a certified public accountant.
(Added
41 of 2021 s. 118
)