### Professional Accountants By-laws 《專業會計師附例》

22. CPA and Fellows
(1) Subject to paragraph (2), a certified public accountant shall— (23 of 2004 s. 55)
(a) be designated as a Certified Public Accountant (會計師);
(b) be entitled to use the initials “CPA” after his name; and
(c) be issued by the Registrar with a certificate, signed by the President, certifying that he is a certified public accountant.
(2) 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)
(a) be designated as a Fellow of the Hong Kong Institute of Certified Public Accountants (資深會計師);
(b) be entitled to use the initials “FCPA” after his name; and
(c) be issued by the Registrar with a certificate, signed by the President, certifying that he is a Fellow of the Institute.
(3) 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)
(23 of 2004 s. 55)

22A. Affiliates
(1) 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

30. Interpretation
(41 of 2021 s. 136)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)
(23 of 2004 s. 55)

### Professional Accountants By-laws 《專業會計師附例》

32. Registration
(1) Registration of a person as a registered student shall—
(a) remain in force until 1st day of January in the year following the year in which he was so registered; and
(b) be renewable annually not later than 31st day of January in each year. (L.N. 137 of 1977; L.N. 587 of 1995)
(2) A registered student shall sign an undertaking, in the specified form, to abide by such of these by-laws as are applicable to him.

33. Register
(1) 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)
(2) 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)
(3) 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.
(96 of 1994 s. 42; 23 of 2004 s. 55)

33A. Student Disciplinary Committee
The Council may from time to time constitute a Student Disciplinary Committee for dealing with a complaint under by-law 34.
(41 of 2021 s. 137)

### Professional Accountants By-laws 《專業會計師附例》

34. Disciplinary provisions
(1) A complaint that a registered student— (L.N. 395 of 1981)
(a) has been convicted of an offence under Part V (Perjury) of the Crimes Ordinance (Cap. 200);
(b) has been convicted in Hong Kong or elsewhere of any offence involving dishonesty;
(c) has been guilty of misconduct in carrying out his duties;
(d) has been guilty of conduct which renders him unfit to become a certified public accountant; or (23 of 2004 s. 55)
(e) 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)
(1A) 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)
(2) 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)
(3) Every hearing of the Student Disciplinary Committee shall be held in public unless the Student Disciplinary Committee— (41 of 2021 s. 138)
(a) on its own motion; or
(b) on the application of—
(i) the complainant; or
(ii) 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)
(41 of 2021 s. 138)