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

16. Quorum of general meetings of Institute
(23 of 2004 s. 55)(1) 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)
(2) Subject to paragraph (4), if 15 minutes after the time appointed for a general meeting, there is no quorum— (9 of 2022 s. 23)
(a) the meeting must be adjourned; and
(b) the adjournment is for not less than 1 week and not more than 4 weeks.
(2A) 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)
(3) 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)
(4) Paragraph (2)(b) does not apply to a general meeting called under by-law 13(2).
(5) 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)
(6) 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)
(9 of 2022 s. 23)[cf. S. Rhodesia by-law 35]

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

17. Chairman of general meeting of the Institute
(23 of 2004 s. 55)(1) The President shall be chairman at a general meeting of the Institute.
(1A) (a) In this paragraph, longest serving Vice-President (年資最長的副會長) has the same meaning as in by-law 7(1A)(a).
(b) At a general meeting of the Institute, in the absence of the President—
(i) the longest serving Vice-President who is present shall be the chairman;
(ii) if the longest serving Vice-President is not present, the other Vice-President who is present shall be the chairman; and
(iii) 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)
(2) 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) a member of the Council who is present; or
(b) if no member of the Council is present, a certified public accountant who is present,
to be chairman of the meeting.
(96 of 1994 s. 36; 23 of 2004 s. 55)

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

18A. Adjournment of general meetings of Institute
(1) The chairman of a general meeting of the Institute may adjourn the meeting at which a quorum (original quorum

18B. Postponement of general meetings of Institute
(1) The Council may postpone a general meeting of the Institute if the Council considers that the postponement is necessary for—
(a) protecting the health or safety of any person attending the meeting; or
(b) ensuring that the business of the meeting is conducted in an orderly manner.
(2) In considering whether the postponement is necessary, the Council may take into account any factor including whether, on the day of the meeting—
(a) a gale warning, a rainstorm warning or any other similar warning is or will be in force at any time; and
(b) any restriction of movement or other similar mandatory measure imposed by the Government is in force.
(3) 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.
(4) The quorum for the postponed general meeting is the same as the quorum for the general meeting, or resumed general meeting, that was postponed.
(5) The only business that may be transacted at the postponed general meeting is—
(a) for a postponed general meeting—the business specified in the notice of the general meeting; or
(b) for a postponed resumed general meeting—the business left unfinished at the meeting that was adjourned.
(6) 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).
(7) 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).
(9 of 2022 s. 25)

19. Interpretation
In this Part, registration committee (註冊委員會) means a committee appointed under by-law 20(1).

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

20. Appointment and functions of registration committee
(1) 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)
(1A) 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)
(2) 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.
(3) The Council shall not be bound to accept the advice of the registration committee.

21. Meetings of registration committee
(1) 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.
(2) Three members of the registration committee shall form a quorum at a meeting thereof.
(3) 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.
(4) 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)