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

35. Powers of Student Disciplinary Committee
(41 of 2021 s. 139)(1) 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)
(i) that he be declared unfit to remain a registered student, and that the Registrar remove his name from the register of registered students;
(ii) 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)
(iii) that he be reprimanded;
(iv) 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)
(1A) 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)
(2) 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.
(3) For the purposes of an inquiry under this by-law the Student Disciplinary Committee has the following powers—  (41 of 2021 s. 139)
(a) to take evidence on oath;
(b) 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;
(c) to award to a witness the expenses that, in the opinion of the Student Disciplinary Committee, the witness has incurred by reason of attendance.
(41 of 2021 s. 139)

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

35A. Payment of fees to members of Student Disciplinary Committee
(41 of 2021 s. 140)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.
(23 of 2004 s. 55; 41 of 2021 s. 140)

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

36. Appeal to Council
(1) 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.
(2) The practice and procedure on an appeal to the Council shall be such as the Council may determine.
(3) On an appeal the Council may—
(a) affirm or vary the order;
(b) 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)
(4) The Registrar shall notify the registered student concerned of the decision of the Council.

36A. Conduct of proceedings and representation
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.
(23 of 2004 s. 55; 41 of 2021 s. 143)

36B. Immunity
(1) 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.
(2) 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.
(41 of 2021 s. 144)

37. Power of Council to make rules
The Council may make rules prescribing—
(a) the examinations of the Institute; (23 of 2004 s. 55)
(b) the syllabuses therefor;
(c) the sections into which the examinations are to be divided;
(d) the times for holding the examinations;
(e) examination fees;
(f) the period within which any examination must be passed;
(g) exemptions from examinations or concessions which may be granted; and
(h) any other matter incidental to the holding of examinations.

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

38. Restriction on taking examinations
(1) 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)
(a) is a registered student; or
(b) is a person required or permitted to sit an examination under or pursuant to—
(i) any of the provisions of the Ordinance and the AFRC Ordinance; or (41 of 2021 s. 145)
(ii) any agreement of mutual or reciprocal recognition between another accountancy body and the Institute. (23 of 2004 s. 55)
(2) 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)
(a) has paid his annual registration fee to the Institute for the year in which the examination is held; and (23 of 2004 s. 55)
(b) complies with such regulations relating to the examination as the Council may specify.
(3) 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.
(4) 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)
(a) holds a degree in accountancy awarded by an educational institute approved by the Council; or
(b) has completed a study programme approved by the Council.
(5) 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)
(L.N. 344 of 1998)