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MEMBERS' HANDBOOK |
| Section | |
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PART I |
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| 1. | Short title |
| 2. | Interpretation |
| 3. | Incorporation of Institute |
| 4. | Appointment of President and Vice-President |
| 5. | Office of Institute |
| 6. | Official seal and authentication thereof, and instruments executed thereunder |
| 7. | Objects of the Institute |
| 8. | Power of Institute to make by-laws |
| 9. | General meetings |
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PART III |
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| 10. | Establishment and composition of the Council |
| 11. | Filling vacancies in Council |
| 12. | Compulsory retirement of elected members |
| 13. | Procedure for election of professional accountants as elected members |
| 14. | Governor may appoint a professional accountant to Council if Council fails to fill a vacancy |
| 15. | Vacation of office by Council members |
| 16. | Accounts |
| 17. | General powers of Council |
| 18. | Particular powers of Council |
| 18A. | Council's power to specify professional standards |
| 19. | Council may accept grants, gifts, etc. |
| 20. | Reimbursement of expenses of Council members |
| 21. | Appointment of Registrar and notification to Registrar of Companies |
| 22. | Register of professional accountants |
| 23. | Certificate of registration |
| 24. | Qualifications for registration as professional accountant |
| 25. | Application for registration |
| 26. | Acceptance or refusal of registration |
| 27. | Removal from register of certain persons |
| 28. | Expiry of registration and renewal |
| 28A. | Registration of firm name |
| 28B. | Application for registration of a firm |
| 28C. | Provisions of sections 22, 23, 26, 27, 28, 39 and 41 to apply to firms |
| 28D. | Qualification for registration of company as corporate practice |
| 28E. | Registration of corporate practices |
| 28F. | Certificate of registration of corporate practice |
| 28G. | Provisions of sections to apply to a company |
| 28H. | Articles of association of corporate practices |
| 29. | Requirements to practise as certified public accountant or public accountant |
| 29A. | Requirements for issue of a practising certificate |
| 29B. | (Repealed) |
| 30. | Practising certificates |
| 31. | Registered office |
| 32. | Publication of list of professional accountants holding practising certificates and list of firms and evidence of same |
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PART IV A |
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| 32A. | Establishment and appointment of members of Practice Review Committee |
| 32B. | Council's powers under this Part |
| 32C. | Conduct of practice reviews |
| 32D. | Powers of the Practice Review Committee |
| 32E. | Powers of reviewers |
| 32F. | Referral of disputes |
| 32G. | Immunity |
| 32H. | Secrecy |
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PART V |
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| 33. | Disciplinary Panel |
| 33A. | (Repealed) |
| 33B. | Dealing with complaints |
| 34. | Disciplinary provisions |
| 35. | Disciplinary powers of Disciplinary Committee |
| 36. | Powers of Disciplinary Committee with regard to obtaining evidence and the conduct of proceedings |
| 37. | Conduct of proceedings and legal representation |
| 38. | Provisions relating to orders of the Disciplinary Committee |
| 39. | Restoration of name of professional accountant to register |
| 40. | Restriction on removal of name of professional accountant from register |
| 41. | Appeals |
| 41A. | Application of disciplinary provisions to firms |
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PART VA |
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| 42A. | Interpretation |
| 42B. | Investigation Panel |
| 42C. | Appointment of Investigation Committee |
| 42D. | Powers of Investigation Committee as regards its proceedings |
| 42E. | Delegation of powers of Investigation Committee |
| 42F. | Payment of fees to members of Investigation Committee |
| 42G. | Secrecy |
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PART VI |
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| 42. | Offences and penalties |
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PART VII |
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| 43. | Construction of references to auditors |
| 44. | Ordinance not to apply to public officers in connexion with their duties |
| 45. | Fees and expenses |
| 46. | Fees payable to Registrar of Companies |
| 47. | (Repealed) |
| 48. | Omission to give notice of meetings |
| 49. | Resignation from the Institute |
| 50. | Application of a corporate practice for removal from the register |
| 51. | Power of Council to make rules |
| Schedule (Repealed) | |