Professional Accountants By-laws
[1 January 1973]
(Format changes— E.R. 5 of 2022)
These by-laws may be cited as the Professional Accountants By-laws.
In these by-laws—
present (出席) means present in person, whether physically or by electronic means.(Repealed 9 of 2022 s. 16)
The nomination of a certified public accountant as a candidate for election as an elected member of the Council, in accordance with section 2 of Schedule 1 to the Ordinance, must be— (9 of 2022 s. 16)
in writing; and
(Repealed 9 of 2022 s. 16)
accompanied by a notice in writing signed by the candidate that he is willing to offer himself for election to the Council.
The nomination paper and notice referred to in paragraph (2) must be lodged with the Registrar not less than 31 days before the election AGM. (L.N. 137 of 1977)
A candidate may withdraw at any time before the election is held.
The Registrar must, not less than 17 days before the election AGM, send to each certified public accountant, a notice containing the names of the candidates who have been nominated for election. (L.N. 137 of 1977)
(Repealed 9 of 2022 s. 16)
(23 of 2004 s. 55; 9 of 2022 s. 16)
[cf. S. Rhodesia by-law 4]
If a ballot is to be held under section 13(5)(a) of the Ordinance, the Registrar must, not less than 17 days before the election AGM, send a ballot paper to each certified public accountant. (L.N. 137 of 1977; 9 of 2022 s. 17)
The ballot paper shall contain—
the names of the candidates, in alphabetical order of surnames, for election as members of the Council; and
a statement of the number of vacancies in respect of elected members of the Council.
A certified public accountant shall be entitled to cast one vote in respect of each vacancy.
Completed ballot papers must be returned to the Registrar not less than 72 hours before the election AGM. (L.N. 51 of 2006; 9 of 2022 s. 17)
The auditor of the Institute shall count the number of votes cast for each candidate and shall furnish to the Council a confidential report in writing on the number of votes so cast. (L.N. 137 of 1977)
The Council is to meet before the election AGM to receive from the auditor of the Institute the confidential report referred to in paragraph (4A) and to eliminate the candidates receiving the lowest number of votes until the number of candidates left equals the number of vacancies, and those candidates left are elected. (9 of 2022 s. 17)
If an equality of votes is found to exist between any candidates, and the addition of one vote would entitle any candidate to be declared elected, the President has a casting vote to determine which of the candidates is elected. (9 of 2022 s. 17)
The Council may permit ballot papers to be sent and votes to be cast by electronic communication subject to such terms and conditions as the Council may determine. (23 of 2004 s. 55)
For the purpose of this by-law—
a ballot paper shall be deemed to have been sent or delivered on the day on which it is transmitted from the server or other device used by the Registrar or his agent; in proving such service or delivery by the Registrar it shall be conclusive to prove that the electronic address used for the electronic communication was the last known electronic address supplied by the certified public accountant for such purpose unless the Registrar or his agent is aware that there has been a failure of delivery to such address, in which case the ballot paper shall be sent to the certified public accountant by post or such other means at the absolute discretion of the Registrar; completed ballot papers shall be considered to be returned to the Registrar upon actual receipt by the Registrar at the electronic address designated by him for such purpose. (23 of 2004 s. 55)
[cf. S. Rhodesia by-law 6]
Subject to paragraph (2), the Council shall meet at such times and places as it may determine.
The Council shall meet at least once in every 3 months to discuss the management and affairs of the Institute. (23 of 2004 s. 55)
A meeting of the Council, other than the first meeting of the first Council, may be called—
on the order of the President; or
at the request in writing, addressed to the Registrar, of 5 members of the Council. (96 of 1994 s. 32)
11 members of the Council shall form a quorum at a meeting of the Council.
Except in the case of the first meeting of the first Council, the Registrar shall give to each member of the Council—
not less than 7 days’ notice in writing of an ordinary meeting of the Council; and
not less than 2 days’ notice of a special meeting. (E.R. 5 of 2022)
A notice given under paragraph (1) shall specify the time and place for the holding of the meeting and the business to be transacted thereat.
The President shall be chairman at a meeting of the Council.
In the absence of the President—
the longest serving Vice-President who is present shall be chairman at a meeting of the Council;
if the longest serving Vice-President is not present, the other Vice-President who is present shall be chairman of the meeting; and
if both Vice-Presidents are present but between them neither is the longest serving Vice-President, the members of the Council present shall elect one of the Vice-Presidents to be chairman of the meeting. (23 of 2004 s. 55)
If, 15 minutes after the time appointed for any meeting of the Council, neither the President nor any of the Vice-Presidents is present, the members of the Council present may elect one of their number to be chairman of the meeting.
Subject to section 4(6) of the Ordinance, a question arising at a meeting of the Council shall be decided by a majority vote of the members present and voting.
At a meeting of the Council, each member present shall have one vote on any question before the Council and, in the event of an equality of votes, the chairman shall have a second or casting vote.
A member of the Council is to be regarded as being present at a meeting of the Council if he participates in the meeting by telephone, video conferencing or other electronic means, provided he is able to hear all the other members present at the meeting and all of them are able to hear him. (L.N. 44 of 2010)
Voting on any question is by a show of hands, unless a ballot is demanded by a majority vote of the members present and voting. (L.N. 70 of 2011)
For the purposes of paragraph (4), the reference to a show of hands, in relation to a member of the Council who is regarded as being present at a meeting of the Council under paragraph (3), includes casting a vote orally. (L.N. 70 of 2011; L.N. 129 of 2011)
A meeting of the Council may be adjourned from time to time and from place to place, but no business may be transacted at a resumed meeting other than the business left unfinished at the meeting which was adjourned.
It is not necessary to give notice of a resumed meeting unless the meeting which was adjourned has by resolution so directed.
[cf. S. Rhodesia by-law 16]
Minutes of all proceedings of meetings of the Council and all committees thereof shall be entered in records kept for that purpose and any such minutes, if purporting to be signed by the chairman of the meeting at which the proceedings were held or by the chairman of the next succeeding meeting, shall be evidence of the proceedings.
[cf. S. Rhodesia by-law 17]
The Council shall provide for the safe custody of the common seal of the Institute.
The common seal of the Institute shall not be used or affixed to any instrument except on the authority of the Council.
No debate is allowed for the nomination of an elected member as a candidate for election as President or a Vice-President in accordance with section 1 of Schedule 1 to the Ordinance.
If there is more than one candidate for election as President or there are more than 2 candidates for election as Vice-Presidents, the election must be determined by ballot.
The Council may, whenever it thinks fit, call a general meeting of the Institute.
The Council shall call a general meeting of the Institute on receipt of a request in writing signed by not less than whichever is the lower of 100 certified public accountants and 0.5% (in case of a fraction rounded up to the next whole number) of the total number of certified public accountants, specifying the object of the proposed meeting.
The notice calling a general meeting under paragraph (2) must be issued by the Registrar within 35 days of the receipt of the request. (9 of 2022 s. 20)
At a general meeting, no business other than that specified in the notice shall be transacted.
[cf. S. Rhodesia by-law 31]
The Council may resolve to enable certified public accountants to attend a general meeting of the Institute, whether physically or by electronic means, by simultaneous attendance.
The proceedings of a general meeting are valid if the chairman of the meeting is satisfied that members of the Council and certified public accountants attending the meeting as a whole have a reasonable opportunity to participate in the business for which the meeting is called.
The Registrar must give notice of a general meeting of the Institute to each certified public accountant in a form and way that the Council may determine, specifying—
the date and time of the meeting;
the general nature of the business to be transacted at the meeting; and
the place at which, or electronic means by which, the meeting is to be held, or both.
The notice must be given not less than 35 days before the general meeting, unless the meeting is—
a resumed general meeting referred to in by-law 16 or 18A; or
a postponed general meeting referred to in by-law 18B.
A certified public accountant shall, if he wishes to propose a resolution unrelated to the ordinary annual business at an annual general meeting, give to the Registrar not less than 21 days before the annual general meeting notice of such resolution in accordance with paragraph (2).
Notice of a resolution shall be in writing and shall contain—
the name and signature of the certified public accountant who wishes to propose the resolution;
the name and signature of the certified public accountant who wishes to second the resolution;
the names and signatures of at least 48 other certified public accountants who support the resolution; and
a declaration that the motion relates to matters affecting the Institute or the accountancy profession.
No resolution shall be discussed at an annual general meeting unless notice under paragraph (1) has been given.
The Registrar shall, not less than 17 days before the annual general meeting, send to each certified public accountant a notice containing— (23 of 2004 s. 55)
the proposed resolution;
the names of the proposer, the seconder and the certified public accountants who support the resolution under paragraph (2)(c).
Subject to paragraph (3), 25 certified public accountants present in person or by proxy constitute a quorum at a general meeting of the Institute. (23 of 2004 s. 55)
Subject to paragraph (4), if 15 minutes after the time appointed for a general meeting, there is no quorum— (9 of 2022 s. 23)
the meeting must be adjourned; and
the adjournment is for not less than 1 week and not more than 4 weeks.
Subject to paragraph (2)(b), the resumed general meeting is to be held on a date, at a time, and at a place or by electronic means (or both), that the Council may determine. (9 of 2022 s. 23)
At the resumed general meeting, the certified public accountants present in person or by proxy constitute a quorum and have full power to transact the proposed business of the meeting that was adjourned. (9 of 2022 s. 23)
Paragraph (2)(b) does not apply to a general meeting called under by-law 13(2).
A certified public accountant may appoint a proxy for the resumed general meeting by an instrument in accordance with by-law 18(9) and (10). (9 of 2022 s. 23)
For the purposes of this by-law, a certified public accountant is present in person or by proxy at a general meeting if the accountant or the accountant’s proxy attends the meeting at a place or by electronic means (or both) determined by the Council. (9 of 2022 s. 23)
[cf. S. Rhodesia by-law 35]
The President shall be chairman at a general meeting of the Institute.
At a general meeting of the Institute, in the absence of the President—
the longest serving Vice-President who is present shall be the chairman;
if the longest serving Vice-President is not present, the other Vice-President who is present shall be the chairman; and
if both Vice-Presidents are present but neither is the longest serving Vice-President, the certified public accountants present at the meeting shall elect one of the Vice-Presidents as the chairman. (L.N. 51 of 2006)
If, 15 minutes after the time appointed for a general meeting of the Institute, neither the President nor any of the Vice-Presidents is present, the certified public accountants present at the meeting may elect— (23 of 2004 s. 55)
a member of the Council who is present; or
if no member of the Council is present, a certified public accountant who is present,
to be chairman of the meeting.
A resolution (or an amendment to the resolution) proposed and seconded at a general meeting of the Institute must be put to the meeting by the chairman and, subject to paragraphs (2) and (3), must be decided by a show of hands. (9 of 2022 s. 24)
Each certified public accountant shall have 1 vote on a question coming before or arising at a general meeting and in the event of an equality of votes either on a show of hands or on the holding of a poll under paragraph (3), the chairman shall have a second or casting vote.
Subject to paragraph (7), a poll must be taken on a resolution (or an amendment to the resolution) proposed and seconded at a general meeting—
if a poll is requested by not less than 10 certified public accountants present immediately after the declaration by the chairman of the result of a show of hands under paragraph (1);
if a request for a poll in writing is signed and submitted to the chairman before the dissolution or adjournment of the meeting by not less than 10 certified public accountants present;
if a poll is requested by the chairman; or
if the meeting is held by electronic means, or both physically and by electronic means. (9 of 2022 s. 24)
Unless a poll is held under paragraph (3), a declaration by the chairman that a resolution or amendment thereto has, on a show of hands, been carried, or carried unanimously, or lost, and an entry to that effect in the minutes relating to that meeting shall be conclusive evidence of the fact without proof of the number or proportion of the votes recorded in favour of or against such resolution or any amendment thereto.
If a poll is held under paragraph (3) it shall be held in such manner as the chairman may direct.
The chairman shall appoint scrutineers from among the certified public accountants present, not being proposers or seconders of the resolution or any amendment thereto, or persons the subject of or mentioned in the resolution or amendment thereto, and the scrutineers shall sign their report on the result of the poll, which shall be declared by the chairman.
No poll may be taken for the election of the chairman or the adjournment of a general meeting, unless the meeting is held by electronic means, or both physically and by electronic means. (9 of 2022 s. 24)
A certified public accountant may vote on a show of hands or, if a poll must be taken under paragraph (3), on a poll, whether physically or by electronic means—
in person; or
by proxy, but only on the business specified in the notice of the general meeting. (9 of 2022 s. 24)
The instrument appointing a proxy (who shall be a member of the Institute) shall be in writing signed by the appointer or his attorney duly authorized in writing.
The appointment of a proxy has no effect unless the instrument appointing the proxy, and the power of attorney or other authority (if any) under which it is signed, is lodged with the Registrar not less than 48 hours before the time for holding the meeting at which the proxy proposes to vote, or within a shorter time that the Council may allow. (9 of 2022 s. 24)
Minutes of all proceedings at a general meeting of the Institute shall be entered in records kept for that purpose and any such minutes, if purporting to be signed by the chairman of the meeting at which the proceedings were held or by the chairman of the next succeeding meeting, shall be evidence of the proceedings.
[cf. S. Rhodesia by-law 36]
The chairman of a general meeting of the Institute may adjourn the meeting at which a quorum (original quorum) is constituted if—
a majority of certified public accountants present and voting consents to the adjournment; or
it appears to the chairman that the adjournment is necessary for—
protecting the health or safety of any person attending the meeting; or
ensuring that the business of the meeting is conducted in an orderly manner.
The resumed general meeting is to be held on a date, at a time, and at a place or by electronic means (or both), that the Council may determine.
The quorum for the resumed general meeting is the same as the original quorum.
The only business that may be transacted at the resumed general meeting is the business left unfinished at the meeting that was adjourned.
A certified public accountant may appoint a proxy for the resumed general meeting by an instrument in accordance with by-law 18(9) and (10).
The Council may postpone a general meeting of the Institute if the Council considers that the postponement is necessary for—
protecting the health or safety of any person attending the meeting; or
ensuring that the business of the meeting is conducted in an orderly manner.
In considering whether the postponement is necessary, the Council may take into account any factor including whether, on the day of the meeting—
a gale warning, a rainstorm warning or any other similar warning is or will be in force at any time; and
any restriction of movement or other similar mandatory measure imposed by the Government is in force.
The postponed general meeting is to be held on a date, at a time, and at a place or by electronic means (or both), that the Council may determine.
The quorum for the postponed general meeting is the same as the quorum for the general meeting, or resumed general meeting, that was postponed.
The only business that may be transacted at the postponed general meeting is—
for a postponed general meeting—the business specified in the notice of the general meeting; or
for a postponed resumed general meeting—the business left unfinished at the meeting that was adjourned.
A certified public accountant may appoint a proxy for the postponed general meeting by an instrument in accordance with by-law 18(9) and (10).
In this by-law—
gale warning (烈風警告) has the meaning given by section 2 of the Judicial Proceedings (Adjournment During Gale Warnings) Ordinance (Cap. 62); rainstorm warning (暴雨警告) has the meaning given by section 2 of the Judicial Proceedings (Adjournment During Gale Warnings) Ordinance (Cap. 62).The Council may appoint a committee of not less than 5 certified public accountants, who shall hold office until they resign or are removed from office by the Council, to examine the qualifications of an applicant for registration under section 25 of the Ordinance. (L.N. 137 of 1977; 96 of 1994 s. 37; L.N. 359 of 1996; 23 of 2004 s. 55; 41 of 2021 s. 134)
A majority of the certified public accountants appointed under paragraph (1) shall be elected members. (L.N. 137 of 1977; 23 of 2004 s. 55)
The registration committee shall examine the qualifications of the applicant and shall advise the Council as to whether the applicant should be registered or whether the application should be rejected.
The Council shall not be bound to accept the advice of the registration committee.
The registration committee shall meet at least once in every 3 months, and at more frequent intervals if it so determines or if the Council so requires.
Three members of the registration committee shall form a quorum at a meeting thereof.
If at a meeting of the registration committee the number of members of the committee present is insufficient to form a quorum, the meeting shall stand adjourned for 1 week to be then held at the same hour and place.
The registration committee may, if it thinks fit, transact any of its business by the circulation of papers, and a resolution in writing approved in writing by a majority of the members thereof present in Hong Kong shall be as valid and effectual as if it had been passed at a meeting of the registration committee by the votes of the members so approving the resolution. (L.N. 137 of 1977)
Subject to paragraph (2), a certified public accountant shall— (23 of 2004 s. 55)
be designated as a Certified Public Accountant (會計師);
be entitled to use the initials “CPA” after his name; and
be issued by the Registrar with a certificate, signed by the President, certifying that he is a certified public accountant.
A certified public accountant who satisfies the condition specified in paragraph (3) shall on application to the Council in such form as it may specify and on payment of the fee fixed by the Council— (L.N. 137 of 1977; L.N. 395 of 1981; 23 of 2004 s. 55; L.N. 44 of 2010)
be designated as a Fellow of the Hong Kong Institute of Certified Public Accountants (資深會計師);
be entitled to use the initials “FCPA” after his name; and
be issued by the Registrar with a certificate, signed by the President, certifying that he is a Fellow of the Institute.
The condition referred to in paragraph (2) is that the certified public accountant has been a certified public accountant or professional accountant (or a combination of both) for not less than 7 years. (L.N. 44 of 2010)
(Part VA added 23 of 2004 s. 55)
The Institute may on application to the Council in such form as it may specify and on payment of the fee fixed by the Council admit a person in good standing as a member of an accountancy body which is a member of the International Federation of Accountants as an international affiliate of the Institute (affiliate).
The Council may—
require an affiliate to pay such admission and periodic fee to the Institute as the Council may determine;
revoke the admission of an affiliate.
An affiliate shall be designated as an “International Affiliate of the Hong Kong Institute of Certified Public Accountants”. (E.R. 5 of 2022)
(Repealed 41 of 2021 s. 135)
(Repealed 41 of 2021 s. 135)
(Repealed L.N. 137 of 1977)
(Repealed 41 of 2021 s. 135)
(Repealed 41 of 2021 s. 135)
(Repealed 41 of 2021 s. 135)
(Repealed 41 of 2021 s. 135)
(Repealed 41 of 2021 s. 135)
(Repealed 41 of 2021 s. 135)
(Repealed 41 of 2021 s. 135)
In this Part—
registered student (註冊學生) means a student registered with the Institute; (41 of 2021 s. 136) Student Disciplinary Committee (學生紀律委員會) means a Student Disciplinary Committee constituted under by-law 33A. (41 of 2021 s. 136)A person desiring to become a registered student shall—
apply to the Council in such form as it may specify;
furnish to the Council such evidence as the Council may require that he—
is 16 years of age or more;
has attained the requisite standard of education; and
is of good character; and
pay to the Council—
the fee fixed by the Council; and
the fee fixed by the Council for annual registration with the Institute. (23 of 2004 s. 55)
The Council shall, if satisfied that such a person has reached the age of 16 years, has attained the requisite standard of education prescribed by paragraph (3), and has a good character, authorize the Registrar to register such person as a student.
A person shall be deemed to have attained the requisite standard of education—
in the case of a person who applies under paragraph (1)(a) before 1 January 1982—
if he is the holder of a Hong Kong Certificate of Education (English) with credits in at least 5 subjects (including English and Mathematics) or if he has passed such examinations (including English and Mathematics) which in the opinion of the Council are of an equivalent standard to such Hong Kong Certificate of Education (English); or
if he is a graduate of a university approved by the Council; or
if he is the holder of a diploma in accountancy awarded by an educational institute approved by the Council; (L.N. 344 of 1998)
in the case of a person who applies under paragraph (1)(a) on or after 1 January 1982 but before 1 January 1999—
if he is the holder of a General Certificate of Education (England) with 2 Advanced Level passes and 3 Ordinary Level passes, or 3 Advanced Level passes and 1 Ordinary Level pass, (including English and Mathematics) or if he has passed such examinations (including English and Mathematics) which in the opinion of the Council are of an equivalent standard to such General Certificate of Education (England); or
if he is a graduate of a university approved by the Council; or
if he is the holder of a diploma in accountancy awarded by an educational institute approved by the Council; (L.N. 344 of 1998)
in the case of a person who applies under paragraph (1)(a) on or after 1 January 1999—
if he is the holder of a degree in accountancy awarded by an educational institute approved by the Council; or
if he has completed a study programme approved by the Council: (L.N. 344 of 1998)
(Repealed L.N. 344 of 1998)
Provided that the Council may in its absolute discretion exempt from compliance with the requisite standard of education a person who— (i)is over the age of 25 years; (ii)has attained a standard of education acceptable to the Council; and (iii)has undergone 5 years practical experience as defined in by-law 41. (L.N. 395 of 1981)
Registration of a person as a registered student shall—
remain in force until 1st day of January in the year following the year in which he was so registered; and
be renewable annually not later than 31st day of January in each year. (L.N. 137 of 1977; L.N. 587 of 1995)
A registered student shall sign an undertaking, in the specified form, to abide by such of these by-laws as are applicable to him.
The Registrar shall keep a register of registered students and shall advise the Council of the name of a registered student whose annual registration fee or other fee or money due to the Institute is more than 2 months in arrear. (L.N. 137 of 1977)
The Council may direct the Registrar to remove from the register of registered students the name of a student whose annual registration fee or other fee or money due to the Institute is more than 3 months in arrear. (L.N. 137 of 1977)
The Registrar shall in writing notify a student of a direction of the Council under paragraph (2), and if the annual registration fee or other fee or money due to the Institute remains unpaid for more than 14 days after such notice the Registrar shall remove the name of the student from the register.
The Council may from time to time constitute a Student Disciplinary Committee for dealing with a complaint under by-law 34.
A complaint that a registered student— (L.N. 395 of 1981)
has been convicted of an offence under Part V (Perjury) of the Crimes Ordinance (Cap. 200);
has been convicted in Hong Kong or elsewhere of any offence involving dishonesty;
has been guilty of misconduct in carrying out his duties;
has been guilty of conduct which renders him unfit to become a certified public accountant; or (23 of 2004 s. 55)
has refused, or neglected without reasonable excuse, to comply with such of these by-laws as are applicable to him,
shall be made to the Registrar who shall submit the complaint to the Council which may, in its discretion, constitute a Student Disciplinary Committee to deal with the complaint. (23 of 2004 s. 55)
If the Council decides not to constitute a Student Disciplinary Committee to deal with the complaint, the complainant who is aggrieved by the Council’s decision may request the Council to constitute a Student Disciplinary Committee to deal with the complaint, whereupon the Council shall, unless it is of the opinion that no prima facie case has been shown for the complaint, or that the complaint is frivolous or vexatious, constitute a Student Disciplinary Committee to deal with the complaint. (23 of 2004 s. 55)
Where the Registrar has reason to believe that paragraph (1) applies to a registered student, he shall submit the facts to the Council which may, in its discretion, constitute a Student Disciplinary Committee to deal with the complaint. (23 of 2004 s. 55)
Every hearing of the Student Disciplinary Committee shall be held in public unless the Student Disciplinary Committee— (41 of 2021 s. 138)
on its own motion; or
on the application of—
the complainant; or
the registered student against whom the complaint is made,
determines that in the interests of justice a hearing or any part thereof shall not be held in public in which case it may hold the hearing or the part thereof (as the case may be) in private. (23 of 2004 s. 55)
If, after due inquiry, a Student Disciplinary Committee is satisfied that a complaint under by-law 34 is proved the Student Disciplinary Committee may, in its discretion, make any one or more of the following orders against the registered student— (96 of 1994 s. 44; 23 of 2004 s. 55; 41 of 2021 s. 139)
that he be declared unfit to remain a registered student, and that the Registrar remove his name from the register of registered students;
that he be declared uneligible for such period (not exceeding 2 years) to sit for such examinations of the Institute as shall be specified in the order; (23 of 2004 s. 55)
that he be reprimanded;
that he be admonished,
and may in an order under subparagraph (i) or (ii) provide for the order to take effect on or from such date as the Student Disciplinary Committee thinks fit and may in any case make such order as the Student Disciplinary Committee thinks fit with regard to the payment of costs and expenses of and incidental to the proceedings, whether of the Institute (including the fees and expenses of the Student Disciplinary Committee) or of any complainant or of the registered student, and any costs and expenses ordered to be paid may be recovered as a civil debt. (23 of 2004 s. 55)
In addition, the Student Disciplinary Committee may in any case provide for an order to take effect only upon the happening or non-happening of such event within such period as may be specified by the Student Disciplinary Committee. (23 of 2004 s. 55)
The Registrar shall cause a copy of an order made under this by-law to be served forthwith upon the registered student concerned and shall forward a copy to the Council.
For the purposes of an inquiry under this by-law the Student Disciplinary Committee has the following powers— (41 of 2021 s. 139)
to take evidence on oath;
to summon a person to attend the proceedings to give evidence or produce a document or any other thing in the person’s possession, and to examine the person as a witness;
to award to a witness the expenses that, in the opinion of the Student Disciplinary Committee, the witness has incurred by reason of attendance.
The Institute may pay fees at such rates as the Council may from time to time fix and such expenses as the Council may deem fit to any members of a Student Disciplinary Committee for the performance by them of their duties or for any work done by them, and such fees and expenses shall for the purpose of by-law 35(1) form part of the costs and expenses of the Institute of and incidental to the disciplinary proceedings.
Where a complaint that by-law 34(1)(c) or (e) applies to a registered student is referred to the Student Disciplinary Committee and the Student Disciplinary Committee, without hearing either the complainant or the registered student, is of the view that the complaint is of such a nature that if the complaint is proved, the appropriate order or orders to be made should fall within one or more of the following orders under by-law 35— (41 of 2021 s. 141)
an order that the registered student be reprimanded;
an order that the registered student be admonished;
an order that the registered student pay the costs and expenses of and incidental to the proceedings, whether of the Institute (including the costs and expenses of the Student Disciplinary Committee) or of the complainant,
the Student Disciplinary Committee may give notice to the complainant and the registered student.
A notice given by the Student Disciplinary Committee under paragraph (1) shall state— (41 of 2021 s. 141)
the order or orders, being order or orders no more than those referred to in paragraph (1), which the Student Disciplinary Committee proposes to make if the registered student admits to the complaint; and
the time (being not earlier than 14 days from the date when the notice was given, or such further time as the Student Disciplinary Committee may allow) within which each of the complainant and the registered student is required to inform the Student Disciplinary Committee as to whether he will consent to the proposed order or orders.
If the complainant and the registered student consent to the proposed order or orders, the Student Disciplinary Committee shall make an order or orders in terms of the proposed order or orders and such order and orders shall be deemed to be an order or orders made under by-law 35, save that by-law 36(1) shall not apply to such order or orders.
If the complainant or the registered student informs the Student Disciplinary Committee that he does not consent to the proposed order or orders, or if the Student Disciplinary Committee considers that the consent of either the complainant or the registered student is not forthcoming notwithstanding the notice under paragraph (2)(b), the Student Disciplinary Committee shall inform the Council and the following shall apply— (41 of 2021 s. 141)
the Student Disciplinary Committee shall be dissolved;
the Council shall constitute a new Student Disciplinary Committee to deal with the complaint with which the dissolved committee was concerned by directing the Student Disciplinary Committee Convenor to appoint the chairman and other members of the new Student Disciplinary Committee;
a person who was a member of the dissolved committee shall not be eligible for membership of the new Student Disciplinary Committee; and
the new Student Disciplinary Committee shall deal with the complaint afresh without regard to this by-law and, accordingly, it shall not have any regard to any proceedings of the dissolved committee, including the proposed order or orders of the dissolved committee or any failure or refusal of the complainant or the registered student to consent to the proposed order or orders.
A registered student aggrieved by an order made under by-law 35 may, within 21 days of the date of service upon him of the order, appeal to the Council.
The practice and procedure on an appeal to the Council shall be such as the Council may determine.
On an appeal the Council may—
affirm or vary the order;
rescind the order and substitute any other order which might have been made by the Student Disciplinary Committee under by-law 35. (41 of 2021 s. 142)
The Registrar shall notify the registered student concerned of the decision of the Council.
At the hearing of a complaint, a registered student whose conduct is the subject of such proceedings shall be entitled to be represented by counsel or a solicitor, or, with the approval of the Student Disciplinary Committee, by some other person appointed by the registered student to represent him throughout the proceedings.
The chairperson or a member of the Student Disciplinary Committee performing any function under this Part has the same privileges and immunities a judge of the Court of First Instance has in relation to civil proceedings in that court.
At the hearing of a complaint, a registered student or a witness, or any counsel, solicitor or person representing the registered student at the hearing, has the same privileges or immunities that the registered student, witness, or counsel, solicitor or person would have had in relation to civil proceedings in the Court of First Instance.
The Council may make rules prescribing—
the examinations of the Institute; (23 of 2004 s. 55)
the syllabuses therefor;
the sections into which the examinations are to be divided;
the times for holding the examinations;
examination fees;
the period within which any examination must be passed;
exemptions from examinations or concessions which may be granted; and
any other matter incidental to the holding of examinations.
Subject to paragraphs (2), (3), (4) and (5), a person is not entitled to enter for an examination of the Institute unless he— (23 of 2004 s. 55)
is a registered student; or
is a person required or permitted to sit an examination under or pursuant to—
any of the provisions of the Ordinance and the AFRC Ordinance; or (41 of 2021 s. 145)
any agreement of mutual or reciprocal recognition between another accountancy body and the Institute. (23 of 2004 s. 55)
Subject to paragraphs (3) and (4), a registered student is not entitled to enter for an examination of the Institute unless he— (23 of 2004 s. 55)
has paid his annual registration fee to the Institute for the year in which the examination is held; and (23 of 2004 s. 55)
complies with such regulations relating to the examination as the Council may specify.
A registered student whose application for registration is made before 1 January 1999 is not entitled to enter for the examination known as the “HKSA professional programme and examinations” held between 1 January 1999 and 31 December 2001.
A registered student whose application for registration is made before 1 January 1999 is not entitled to enter for the “HKSA or HKICPA professional programme and examinations” held on or after 1 January 2002 unless, in addition to complying with paragraph (2)(a) and (b), he— (23 of 2004 s. 55)
holds a degree in accountancy awarded by an educational institute approved by the Council; or
has completed a study programme approved by the Council.
A person is not entitled to enter for an examination of the Institute unless he complies with such regulations relating to the examination as the Council may specify. (23 of 2004 s. 55)
Subject to paragraph (2), the Registrar shall remove from the register the name of any registered student who—
has not presented himself for any of the examinations of the Institute within 5 years from the date of his registration as a registered student; or (23 of 2004 s. 55)
has not passed the final section of the examinations of the Institute within 10 years from the date of his registration as a registered student. (23 of 2004 s. 55)
The Council may extend the period of time specified in paragraph (1)(a) or (b) in any particular case.
There is hereby established an Examinations Board, the members of which, whether members of the Institute or not, shall be appointed by the Council and shall hold office until they resign or are removed from office by the Council.
The functions of the Examinations Board shall be to advise the Council on—
the conduct and control of examinations of the Institute;
the appointment and remuneration of examiners; and
such other functions as may be specified by the Council from time to time.
Members of the Examinations Board shall be paid such fees as the Council may determine.
Subject to paragraph (2), neither a registered student who passes the examinations of the Institute nor a member of an accountancy body accepted by the Council under section 24(1A) shall be registered as a certified public accountant unless he has not less than 5 years practical experience. (23 of 2004 s. 55)
The Council may, in the case of—
the holder of a degree awarded by an educational institute approved by the Council;
the holder of a diploma in accountancy awarded by an educational institute approved by the Council who has attended a full time course for not less than 3 years; or
a registered student who passes an entry examination approved by the Council and the “HKSA or HKICPA professional programme and examinations” held on or after 1 January 1999,
reduce the period of practical experience required by paragraph (1) by any amount as it thinks fit, not being more than 2 years. (L.N. 44 of 2010)
In this by-law—
practical experience (實際經驗) means experience whether in Hong Kong or elsewhere acceptable to the Council as an employee of person practising public accountancy or in the financial or management accountancy department of an organization in industry, commerce or the public service or in a similar department.The Institute shall at each annual general meeting appoint an auditor, who shall hold office until the next annual general meeting. (23 of 2004 s. 55)
The Council may fill any casual vacancy in the office of auditor.
A person shall not be eligible for appointment under by-law 42 as auditor unless he is a certified public accountant holding a practising certificate.
The following persons shall not be qualified for appointment as auditor—
a member of the Council; and
a partner of a member of the Council.
The remuneration of the auditor shall be fixed by the Council.
The auditor shall be eligible for reappointment and shall be deemed to have been nominated for reappointment unless he informs the Council in writing, not less than 21 days before the annual general meeting, that he does not wish to be so nominated.
A person, other than a retiring auditor, shall not be capable of being appointed auditor at an annual general meeting unless notice of intention to nominate him for appointment as auditor has been received by the Registrar not less than 14 days before the annual general meeting.
Every such notice shall be signed by 2 or more certified public accountants and shall be accompanied by notice in writing from the person who is nominated that he is willing to be appointed as auditor. (23 of 2004 s. 55)
The Registrar shall send a copy of such a notice to the retiring auditor.
Notice of the names of all persons nominated for appointment, or deemed to have been nominated for reappointment, shall be sent to all certified public accountants not less than 17 days before the annual general meeting. (23 of 2004 s. 55)
The Institute may, at a general meeting, by resolution passed by not less than two-thirds of the voting members voting thereon, remove the auditor from office and may, by resolution passed at the same meeting by a majority of the voting members voting thereon, appoint in his place another auditor. (23 of 2004 s. 55)
If no such appointment is made, the Council may appoint another auditor in his place.
A member of the Council (which expression in this by-law and by-law 48 includes a member of a committee or sub-committee of the Council), an officer employed by the Council and the auditor shall each be indemnified by the Institute against any liability incurred by him in consequence of the performance of his duty as such, unless the same is caused by his wilful default, or, in the case of an auditor, his negligence or wilful default or that of his partner or employee.
A member of the Council, an officer employed by the Council and the auditor shall be liable only if liability arises from his own wilful default or, in the case of an auditor, from his own negligence or wilful default or that of his partner or employee.
(Part XII added 9 of 2022 s. 26)
Except as otherwise provided in the Ordinance or these by-laws, a notice or document to be given or issued under the Ordinance or these by-laws by the Institute, Council or Registrar to a certified public accountant may be given or issued—
by delivering it by hand to the recipient at the recipient’s registered address or any other address designated by the recipient for the purpose of receiving notices and documents;
by sending it by post to the recipient at the recipient’s registered address or any other address designated by the recipient for that purpose;
by sending it by electronic mail to the recipient at the electronic mail address designated by the recipient for that purpose; or
(other than a notice of a general meeting of the Institute to be given under by-law 14) by publishing it on the Institute’s website.
Unless the contrary is proved, a notice or document is deemed to be received by the relevant recipient—
if delivered by hand—when it is delivered to the recipient at the recipient’s registered address or the address designated under paragraph (1)(a);
if sent by post—on the second business day after the day on which it is sent to the recipient at the recipient’s registered address or the address designated under paragraph (1)(b);
if sent by electronic mail—when it is sent to the recipient at the electronic mail address designated under paragraph (1)(c), unless the sender receives a delivery failure notification indicating that the electronic mail has not been sent to that electronic mail address; or
if published on the Institute’s website—when it is made available on the Institute’s website in a form that enables the recipient to read and keep a copy of it.
In proving delivery, sending or publication in accordance with this by-law, a certificate in writing signed by the Registrar certifying the actions taken for, and the time of, the delivery, sending or publication is conclusive evidence of the facts stated in it.
Except as otherwise provided in the Ordinance or these by-laws, a notice or document required to be given under the Ordinance or these by-laws by a certified public accountant to the Council or Registrar must be—
in a form;
signed in a way; and
given within a period,
that the Council may determine.
In this by-law—
business day (業務日) means a day other than— (a)a Saturday; (b)a public holiday; or (c)a gale warning day or black rainstorm warning day as defined by section 71(2) of the Interpretation and General Clauses Ordinance (Cap. 1).