Borrison/hk-legicost huggingface dataset:
要避免不法分子繼續冒充會計師、審計師，甚至是銀行職員和財務顧問等市民較具信心的身份進行詐騙，《條例草案》只能處理小部分的問題。
In respect of preventing criminals from continuing to falsely identify themselves with occupations trusted by the public such as certified public accountants auditors or even staff members of banks and financial consultants etc the Bill can only solve a small part of the problems
主席，梁繼昌議員提出的私人條例草案《2018年專業會計師條例草案》旨在禁止並非根據《專業會計師條例》註冊為會計師的個人、事務所或公司等使用具誤導性的稱謂，令到其他人相信他們是香港會計師公會成員，持有公會頒發的執業證書或專業會計師的資格。
President the private bill of the Professional Accountants Amendment Bill 2018 the Bill moved by Mr Kenneth LEUNG seeks to prohibit any individual firm or company not being registered under the Professional Accountants Ordinance from using misleading descriptions to mislead anyone into believing that they are members of Hong Kong Institute of Certified Public Accountants HKICPA holders of practising certificates issued by HKICPA or professional accountants
不過，究竟《條例草案》能否達致這個目的，又或會否產生任何超出立法或修訂原來希望達致的效果，民主黨對於這一點其實有保留。
However the Democratic Party has reservations as to whether the Bill can actually achieve this purpose or whether it will produce any effect beyond the original intent of the legislative or amendment exercise
其實，《條例》已訂明一系列特定的稱謂，禁止非公會註冊的會計師隨意使用。
In fact the Ordinance has provided a list of specified descriptions which anyone not being a certified public accountant registered with HKICPA is prohibited from using
例如，《條例》禁止個人隨意使用"專業會計師"及"註冊會計師"，亦禁止法人團體隨意使用"執業會計師"、"註冊核數師"等。
For example the Ordinance prohibits individuals from freely using specified descriptions such as professional accountant certified accountant; and prohibits body corporates from freely using specified descriptions certified public accountant and the characters 註冊核數師 etc
不過，《條例草案》新增一批指定稱謂，其中最受爭議的是"專業會計"。
Nevertheless the Bill has added a list of specified descriptions among which the most controversial is professional accounting . To the general public professional accounting can actually be regarded as a job or an occupation
當然，《條例》第422條訂明，如果我是海外會計師團體會員，可獲得豁免，可繼續自稱為"專業會計師"等，甚至將來也可以獲得豁免，自稱為"專業會計"。
Certainly according to section 422 of the Ordinance if I am a member of any body of accountants outside Hong Kong I shall have exemption and can continue to call myself a professional accountant etc or even obtain exemption in the future and call myself professional accounting
但是，《條例草案》把"專業會計"列為指定稱謂，其實便是把"專業會計"視作一個專有名詞，把"專業會計"這名詞專利化，只有公會註冊的會計師或上述獲豁免的人士才可以成為"專業會計"。
However by including professional accounting as a specified description the Bill has actually regarded it as a specific term and restricted its meaning to certified public accountants registered with HKICPA or anyone who has obtained the above mentioned exemption
如果一個人從事會計工作數十年，但沒有考取某些牌照，或他只不過是沒有續牌，沒有團體註冊資格，便不可以自稱為"專業會計"，這其實有點不妥。
If a person who has been providing bookkeeping services for decades but has not obtained certain professional qualifications or has simply not renewed his registrations or is not qualified to register in any professional body he cannot call himself professional accounting . A problem will then arise
在日常生活中，一般人不會把"專業會計"看成一個名詞，"專業會計"可以是一個形容詞，在這一點上，其實對於非公會註冊的會計師非常不公平及不尊重，亦有機會阻礙他們繼續提供服務。
In everyday life people in general will not regard the description professional accounting as a noun; they may regard it as an adjective . In this regard the proposed prohibition is actually very unfair and disrespectful to accountants who are not registered with HKICPA and these people may even be prohibited from continuing to provide services
當然，提出《條例草案》的梁繼昌議員及公會均提出數個反駁的理據，我認為值得談談。
Certainly Mr Kenneth LEUNG mover of the Bill and HKICPA have raised a number of points to rebut this argument . I think this issue is worth discussing
此外，梁議員與公會均提到，《條例》除了禁止隨意使用指定稱謂外，亦需要考慮"意圖"這個元素。
Besides both Mr LEUNG and HKICPA mentioned that apart from prohibiting the free use of specified descriptions the Ordinance also provides that the element of intention must be taken into account
如果沒有證據證明某人、法人團體或事務所有意圖使人相信或可以合理地使人相信他們是《條例》下的註冊會計師或執業單位，那麼："公會把個案轉介警方的可能性極低"。
If there is no evidence that an individual body corporate or firm has the intention to mislead or that it may reasonably cause any person to believe that the subject person or company is an HKICPA - registered member or practice unit under the Ordinance then and I quote it is still unlikely for HKICPA to refer to the Police a complaint . That is the assertion of both Mr LEUNG and HKICPA
事實上，在法案委員會舉行的公聽會上，多個團體已表達對此感到憂慮，亦認為將"專業會計"這稱謂納入《條例》內，並限制他們使用，其實在損害他們的尊嚴。
In fact at the public hearing of the Bills Committee many deputations have expressed such a concern . They considered that including the description professional accounting in the Ordinance will restrict their use of the term and will actually undermine their dignity
此外，我亦要指出一點，雖然公會聲稱將個案轉介警方的可能性極低，但究竟這把刀會在何時使用，有沒有客觀的準則？
Furthermore I have one more point to make . HKICPA claimed that it would be unlikely for it to refer to the Police a complaint but are there any objective criteria on when the referral will be made?
另一個很重要的問題是，這麼多年來，公會似乎未有盡力根據《條例》，嘗試將懷疑誤導的個案轉介警方。
Another very important issue is that over the years HKICPA has apparently not tried its best to refer suspected cases of misleading representation to the Police in accordance with the Ordinance
在法案委員會最後一次的會議上，我提出既然公會聲稱過去意圖誤導公眾的情況極為猖獗，那麼公會理應向警方轉介不少個案，並且透過律政司作出起訴的決定或取得法庭的裁決，以釐清現時《條例》不足的地方，或透過案例來產生阻嚇作用。
At the last meeting of the Bills Committee I mentioned that since HKICPA claimed that cases intending to mislead the public were rampant HKICPA should have referred many cases to the Police and decisions of prosecution should have been made through the Department of Justice or judgments should have been obtained from the courts to clarify the inadequacies of the existing Ordinance or produce a deterrent effect by establishing precedents
如果公會真的這樣做，便真的顯示《條例》的漏洞，而梁議員提出的修正案，便可能更令人信服，又或在解決問題時，我們會有不同的看法。
If HKICPA had really done so the loopholes of the Ordinance would be revealed and the amendments proposed by Mr Kenneth LEUNG would be more convincing or we would have different views on solving the problems
可惜，公會在法案委員會上僅交代，只是在2016年，曾經有一家不屬於公會註冊的執業單位，因為使用了某某註冊會計的名義經營而被公會要求更改名字。
Unfortunately HKICPA explained at a meeting of the Bills Committee that it had only on one occasion in 2016 asked one practising unit not registered with HKICPA but operated under the name with the characters 註冊會計 to change its name
更遺憾的是，由於公會認為"註冊會計"並非《條例》的指定稱謂，所以公會並沒有將有關個案轉交警方跟進。
More regrettably as the characters 註冊會計 was not a specified description under the Ordinance HKICPA had not referred the case to the Police for follow - up
公會的答覆其實有點奇怪，一方面認為冒認的個案十分猖獗，但另一方面，轉介的個案數字是零，更甚者，其實公會對於《條例》的理解是否有偏差，與原意不符？
In fact the reply of HKICPA is rather unusual . On the one hand HKICPA considers that the situation of false claim is rampant but on the other hand it has made no referrals at all . Worse still it is doubtful whether HKICPAs interpretation of the provision is actually flawed and inconsistent with the original intention of the Ordinance
翻閱現行《條例》的條文，例如針對會計師註冊的第421h條訂明：任何人用"'會計師'或'註冊會計師'的字樣，或任何書面文字、英文縮寫或簡稱，而其意圖是致使任何人相信或可合理地致使任何人相信使用該等文字、英文縮寫或簡稱的人為會計師"，如果這樣，均屬犯罪。
If we look at the provisions of the Ordinance section 421h which deals with registration of certified public accountants provides that anyone who uses the characters 會計師 or 註冊會計師 or any written words initials or abbreviations of words intended to cause or which may reasonably cause any person to believe that the person using the same is a certified public accountant shall be guilty of an offence
根據這項條文，"指定稱謂"涵義其實十分廣闊，有人用任何書面文字或將指定稱謂結合其他文字來作為公司名稱均可能犯罪，在這種情況下，公會轉介的個案數字是零，究竟是《條例》本身的草擬方法有問題，或是執行的問題，或是哪裏出現問題？
According to this provision the scope of specified descriptions is actually very broad . Anyone who uses any written words or combine a specified description with other words to form the name of a company may be guilty of an offence . Under the circumstances HKICPA has still made no referrals at all
另一方面，公會原來對《條例》避而不用，假如《條例草案》真的獲得通過，那麼十分守法，從來沒有意圖鑽法律空子，但仍然想使用"專業會計"稱謂的非公會會計從業員便會提心吊膽，因為他們不知道會公會和警方的執法力度，他們更不清楚法庭的尺度，因為連過去的誤導個案及案例也極少，到頭來他們很可能被迫放棄使用"專業會計"的稱謂，令"專業會計"變成只有公會會員才能使用的專有名詞，或專利化的名詞。
If the Bill is passed law - abiding accounting practitioners not registered with HKICPA who only wish to use the description professional accounting without any intention to exploit the legal loopholes will be very worried . That is because they do not know the strength of law enforcement of HKICPA and the Police nor the criteria to be adopted by the courts since there are very few cases and precedents of false identification in the past . In the end they may be compelled to give up using the description professional accounting
說畢中文"專業會計"的問題，其實英文"professional accounting"也一樣，當某人形容自己是professional accounting，同樣是指一個人的資歷，不一定代表他是專業會計師。
That is all for the problems of the Chinese term of 專業會計 . In fact there are similar problems with the English term professional accounting . When a person uses the description professional accounting it also refers to his qualifications and does not necessarily mean he is a certified public accountant
最後，雖然梁議員曾經交代在現時140多萬間公司裏，只有約80間不是公會註冊的執業單位，他們的公司名稱含有現時《條例草案》建議的指定稱謂的字眼，所以受影響的公司並不多。
Finally Mr LEUNG explained that at present of the 1.4 million companies only about 80 were practising units not registered with HKICPA and their names consisted of specified descriptions proposed in the Bill thus not many companies would be affected
但是，現時在不同的專業也有類似爭議，如果今次通過《條例草案》，將我個人認為"專業會計"此含糊的稱謂放入禁止隨意使用的指定稱謂裏，其實可能製造危險的先例。
However there are similar controversies in various professions at present . Upon the passage of the Bill if the term professional accounting is included as a specified description which cannot be freely used a dangerous precedent may be set
日後有其他專業公會希望提出類似的做法，便只會產生更多的爭議，亦會限制很多行業的發展。
If in future other professional institutes wish to adopt a similar approach it will only create more disputes and restrict the development of many professions
因此，雖然民主黨同意公會和梁繼昌議員提出《條例草案》的目的，但不會支持《條例草案》。
Thus although the Democratic Party agrees with the purpose of the Bill proposed by Mr Kenneth LEUNG we will not support the Bill
主席，我從2014年起開始處理財務中介的求助個案，累積處理了接近300宗，涉及金額超過4億元。
President since 2014 I have been handling requests for assistance regarding financial intermediaries and have handled a total of nearly 300 cases involving more than 400 million
我們跟進的不少個案，是一些不良的財務中介公司利用欺騙或利誘的手段，哄騙事主前往他們的公司，再以哄騙、恐嚇的手段，要求受害人向財務公司借貸，借得的金額會全數交給中介公司。
In some of these cases followed up by us unscrupulous financial intermediaries lured victims to their office and tricked or coax them into borrowing money from finance companies and then handing over the full amount of the loan to the intermediaries
受害人不單無法借到錢，還要背負一身債項。
Not only would the victims fail to get any money they would also be overburdened with debts
現時還有很多案件正在司法程序處理中。
At present many of these cases are still pending judicial process
大家可能與我一樣，會問苦主為何進入那間公司，人家說甚麼就相信，然後向財務公司借貸或簽署其他文件？
Like me Members may ask why these victims went to the office of the company believed whatever others said and then borrowed money from finance companies or signed documents
我們看到"會計"這兩個字被一些不良分子廣泛利用，作為他們欺騙受害人的一種手段和工具。
We can see that the word accounting has been widely used by undesirable elements as a means and a tool to cheat victims
所以，為了保障市民不再被中介公司蒙騙，我在法案委員會上表示我會支持加強規管。
Thus I indicated at the Bills Committee that I supported tightening the regulations to protect the public from being cheated by intermediaries
因為從事會計工作的並不限於註冊會計師，會計工作分很多層次，即使不是註冊會計師，亦可以從事會計、簿記等工作。
Certified public accountants are not the only persons who engage in the accounting work . There are many levels of accounting work and people can perform accounting bookkeeping and other duties even if they are not certified public accountants
如果限制了他們運用這些字眼，會否真的打破這群"打工仔女"的"飯碗"呢？
If restrictions are imposed on the use of these terms will this group of employees lose their means of living?
所以，法案委員會進行討論時，亦有意見認為《條例草案》沒有必要限制使用"專業會計"這稱謂，因為即使不是註冊會計師，也可以在會計工作上表現得很專業。
During the discussions at the Bills Committee members opined that there was no need to restrict the use of the description professional accounting because people who are not certified public accountants can also perform accounting duties professionally
然而，根據香港會計師公會的說法，即使真的有公司使用"專業會計"這稱謂，只要不是故意誤導服務使用者，他們會按《專業會計師條例》註冊，基本上也不會轉介警方調查及起訴。
According to HKICPA even if some companies really use the description professional accounting the cases will basically not be referred to the Police for investigation and prosecution if the companies do not intend to mislead service users and arrangements may be made to register the companies under the Professional Accountants Ordinance
就此，我希望公會多些與非註冊會計師的業界溝通，尤其現時已經使用"專業會計"這4個字的公司，他們是否因而被迫要更改名稱呢？
In this connection I hope that HKICPA will enhance communication with practitioners who are non - HKICPA members . In particular I am concerned whether companies with names containing the words professional accounting will be compelled to change their names
如果他們一直使用這個名稱，或之前已經註冊十多二十年，是否需要更改名稱還是可以繼續使用？
If they have registered under such names for 10 to 20 years will they be required to change the name or can they continue to use the name?
因此，我們希望公會解釋清楚，以免一些公司的良心從業員誤墮法網。
We hope that HKICPA can give us a clear explanation so that honest practitioners of companies will not be inadvertently caught by the law
然而，主席，我必須指出，雖然梁繼昌議員的《條例草案》規範了並非按《專業會計師條例》註冊的人不可以使用"註冊會計"、"認可會計"等稱謂，對防止"會計"或"會計師"等稱謂被濫用將會有一定效用，但對於市民的保障並不全面。
Nonetheless President I must make one point clear as the Bill moved by Mr Kenneth LEUNG prohibits people not registered under the Professional Accountants Ordinance from using descriptions such as registered accounting and certified public accounting hence it can effectively prevent the abuse of descriptions such as accounting or accountant but the protection for the public is not comprehensive
為了維護相關專業人士的應有權益，以及更重要的是，為了確保尋求相關專業服務的市民可以獲得有質素和有保證的服務，以免被一些根本並未取得相關專業資格的人欺騙，現行法例對於多種專業人士的名銜的使用，有作出不同程度的規範和限制。
In order to safeguard the legitimate rights and interests of the relevant professionals and more importantly to ensure that members of the public seeking the relevant professional services can obtain quality and guaranteed services so as to prevent the latter from being deceived by people who have not obtained the relevant professional qualifications the existing legislation has imposed different degrees of regulation and restriction on the use of the titles of various professionals
例如現有的《專業會計師條例》便禁止任何並非根據《條例》註冊的人士及公司，使用"會計師"、"專業會計師"、"註冊會計師"及相關的英文稱謂或簡稱，否則即屬刑事罪行，可被判處罰款。
For example under the existing Professional Accountants Ordinance any person and company not registered under the Ordinance is prohibited from using the characters 會計師 專業會計師 註冊會計師 and the relevant English descriptions or abbreviations otherwise it is a criminal offence and is liable to a fine
如果有關人士或公司的負責人蓄意假冒自己為獲認可的專業會計師或會計師事務所，更有可能會被判處監禁。
If an individual or the person - in - charge of the company wilfully pretends to be a certified professional accountant or a firm of public accountants the person in question may even be liable to imprisonment
這次由會計界梁繼昌議員提出的《條例草案》，目的是擴大有關禁制的範圍，將"專業會計"、"註冊會計"、"認可會計"、"執業會計"，以及相關的英文稱謂一併納入限制範圍。
The objective of this Bill introduced by Mr Kenneth LEUNG of the accounting profession is to extend the restriction to cover 專業會計 註冊會計 認可會計 執業會計 and the relevant English descriptions
《條例草案》同時建議提高與冒認會計師相關的罪行的罰則，由最高罰款25,000元提高至50,000元。
The Bill also proposes to increase the penalty level of offences relating to making false claim of being an accountant from a maximum fine at 25,000 to 50,000
據了解，有關修訂的原意，是要打擊有人假借提供獲認可的專業會計服務來兜售生意，欺騙市民的錢財。
It is understood that the amendments are intended to crack down on hawking of business by claiming to provide professional accounting service to defraud money from the public
雖然我並未加入有關的法案委員會，卻有細閱法案委員會提交的審議報告及所收到的意見書，並了解這項修訂法案頗具爭議性。
Although I have not joined the relevant Bills Committee I have carefully studied the deliberation report submitted and submissions received by the Bills Committee . I understand that the Bill is pretty controversial
即使在梁繼昌議員所屬的反對派陣營中，也可能有不同的意見。
There are probably divergent views even within the opposition camp to which Mr Kenneth LEUNG belongs
正如香港會計人員總會指出，《條例》主要針對公司核數服務，規定只有執業會計師和執業法團才可獲委任為公司核數師，以及提交該類的核數報告。
As pointed out by the Hong Kong Accounting Professionals Association the Ordinance mainly deals with corporate auditing service and provides that only certified public accountant and corporate practice can be appointed as a corporate auditor and submit the relevant audit reports
對於一般的會計簿記及稅務顧問等服務，《條例》並無要求只有註冊會計師或註冊會計師事務所才可以提供。
With regard to general accounting bookkeeping and tax consultant services the Ordinance does not require that such services can only be provided by certified accountants or registered public accounting firms
《條例草案》建議禁止非註冊會計師或會計師事務所使用"專業會計"及"professional accounting"等字眼，將會影響不少並非根據《條例》註冊的會計從業員的現有工作，令不少現有提供非核數會計服務的公司被迫更改已沿用多年的名稱，因而對他們的業務造成影響。
The Bill proposes to prohibit non - certified accountants or accounting firms from using the terms such as professional accounting and 專業會計 . This will affect the existing work of many accounting practitioners who are not registered under the Ordinance . Consequently a lot of companies currently providing non - audit accounting services will be forced to change the company name that has been used for many years thereby dealing a blow to their business
此外，現行法例已將蓄意假冒或誤導他人相信某人為註冊會計師列為刑事罪行。
In addition the existing legislation has already make it an offence for a person who falsely claims to be a certified public accountant or mislead others into believing that a person is a certified public accountant
即使採納《條例草案》的修訂建議，亦未必能夠完全達到梁繼昌議員希望達到的目的，原因是有心假借提供專業會計服務的騙財人士，即使不採用"專業會計師"等稱謂，仍然可能會用其他沒有被禁止的字眼來誤導公眾，混水摸魚。
Even if the proposed amendments in the Bill are endorsed it may not necessarily fully achieve the objectives as desired by Mr Kenneth LEUNG . Though fraudsters who intend to defraud in the name of providing professional accounting services are prohibited from using descriptions such as professional accountant they can still other unrestricted terms to mislead members of the public and fish in troubled waters
因此，我相信修訂《條例》最終只會影響守法的人，而非有心違法的人。
Therefore I believe at the end of the day the amendments to the Ordinance will only affect law - abiding people but not those who wilfully break the law
因應有關的爭議，我特別翻查了其他專業界別和法例的類似規定。
In view of the controversy I have specially looked up similar requirements in other professional sectors and legislation
舉例說，我所屬的建測規園界的現行法例，亦禁止非認可人士使用建築師、園境師、註冊專業測量師及註冊專業規劃師等名銜。
For example the existing legislation governing the architectural surveying planning and landscape industry to which I belong also prohibits unauthorized persons from using titles such as architect landscape architect registered professional surveyor and registered professional planner
近日負責建築師註冊工作的建築師註冊管理局，便針對懷疑有人濫用建築師名銜刊登的聯署廣告，要求警方依法跟進。
Recently in respect of the alleged abuse of the title of architects in an advertisement the Architects Registration Board responsible for the registration of architects has requested the Police to follow up in accordance with the law
可是，如果純粹只是提供建築測量、規劃及園境相關的工作服務，法例則沒有對有關字眼的使用施加限制。
Nonetheless if only the provision of work and services relating to architect surveying planning and landscape is involved the law has not imposed any restriction on the use of the relevant terms
主席，要有效保障獲認可專業人士及尋求有關專業服務的市民的利益，我認為最佳方法是加強宣傳教育工作，加深市民對註冊會計師這個專業的認識，以及其服務範圍、專業水平及有關的法律要求和保障。
President in my view in order to effectively protect the interests of certified professionals and members of the public seeking relevant professional services the best way is to step up publicity and education so that people will have a better understanding of the profession of certified public accountants their scope of services professional standards as well as the relevant legal requirements and protection
此外，為促進專業服務的長遠健康發展，除了要有清晰的法律框架和註冊制度外，加強對業界畢業生的培訓和支援，並給予年輕僱員合理的薪酬待遇，也是非常重要的。
On the other hand to promote the healthy development of professional services in the long run apart from establishing specific legal framework and registration system it is also very important to enhance the training and support of graduates in the industry and provide reasonable remuneration to the young employees
我近日已聯同建測規園界的代表向政府提出一些具體建議，包括資助私營企業聘用更多畢業生及準專業僱員，希望在做到"保就業，撐企業"之餘，亦可以做到"保畢業生，保專業"。
Recently I have together with other representatives of the architectural surveying planning and landscape industry put forward some concrete proposals including subsidizing private enterprises to employ more graduates and prospective professional employees with a view to not only achieving the goal of preserving employment supporting enterprises but also safeguarding the graduates safeguarding the profession
代理主席，梁繼昌議員提出這項《條例草案》，主要目的是想打假。
Deputy President Mr Kenneth LEUNG proposes this Bill mainly to combat forgery
雖然我對《條例草案》的細節和內容有不同的看法，但我絕對支持打假的原則，特別是現今的香港社會無論在網上或現實世界，皆充斥着假的事物，包括假消息、假新聞、假記者、假急救員，還有假民主。
Although I have different views on the details and contents of the Bill I absolutely support the principle of combating forgery especially in view of the prevalence of counterfeit things in Hong Kongs society nowadays including fake information fake news fake journalists fake first - aiders and fake democracy both online and in the real world
在這兩天的立法會會議上，"攬炒派"針對多項延展附屬法例審議限期的議案輪流發言。
During the Legislative Council meeting of these two days the mutual destruction camp has taken turns to speak on a number of resolutions to extend the scrutiny period for certain subsidiary legislation
他們提出的其中一個論點是，立法會餘下的會期有限，擔心沒有足夠時間就多項法例進行詳細審議。
One of their arguments was the insufficient time for detailed deliberation of the subsidiary legislation given that the current term of the Legislative Council has not much time left
如果他們真的如此着緊開會時間，又為何不斷要求點算法定人數，然後拉隊離場，製造人為流會？
If they really care so much about the meeting time why did they keep requesting headcounts and then left the Chamber altogether causing the abortion of the meeting?
"攬炒派"經常用虛假的事情欺騙市民，又用假新聞抹黑別人，例如財務委員會早前審議防疫抗疫基金撥款時，他們一方面指市民已經處於水深火熱，急須援助，但另一方面卻提出多項沒有法律效力的臨時議案拖延撥款。
The mutual destruction camp always uses fake information to cheat members of the public and uses fake news to sling mud on other people . For example some time ago when the Finance Committee considered the funding proposal of the Anti - epidemic Fund the mutual destruction camp had on the one hand pointed out that people were living in dire straits and were desperately in need of support but on the other hand they put forward a number of motions without notice that have no legislative effect to delay the allocation of funds
建制派議員為免撥款受到延誤，於是投票反對就"派錢"1萬元等臨時議案進行詳細辯論，但"攬炒派"卻到處發放假消息，抹黑建制派反對政府"派錢"。
In order to prevent any delay in the allocation of funds pro - establishment Members voted against various motions moved without notice including the one concerning the handout of 10,000 . However the mutual destruction camp subsequently spread the fake information to smear pro - establishment Members claiming that they opposed the handout of cash by the Government
這些也是造假及誤導市民的行為，希望 梁繼昌議員會採用同一把尺防偽打假，最低限度他本人不要參與造假。
These are also acts to deceive and mislead members of the public so I hope Mr Kenneth LEUNG will apply the same principle against bogus claims . At least he himself should not involve in any of these bogus acts
代理主席，基於上述原因和背景，我暫時未能說服自己支持今次的修訂建議。
Deputy President owing to the above mentioned reasons and background I still cannot convince myself to support the proposed amendments
總會表示，《專業會計師條例》訂立的主要目的，是為會計專業註冊、為監管核數服務提供者的質素訂定條文，並限制只有持有執業證書的執業會計師或執業法團，才可以接受委任成為公司核數師或提供核數師的服務。
According to HKAPA the main objectives of the Professional Accountants Ordinance are to provide for the registration of the accountancy profession and the quality control of audit service providers and to require that only certified accountant or corporate practice holding a practising certificate can be appointed as company auditor or provide the services of an auditor
在現時的香港法例下，並沒有強制規定必須由公會的註冊會計師或註冊單位提供這些服務，而這在香港亦一直行之有效。
Under the current laws of Hong Kong there is no mandatory requirement for these services to be provided by certified public accountants or practice units registered by HKICPA and this approach has all along served Hong Kong well
另一點是，香港有很多享負盛名的海外會計組織，跟公會一樣同屬國際會計師聯合會的成員。
Another point is that in Hong Kong many renowned overseas accounting institutes are also members of the International Federation of Accountants as in the case of HKICPA