### Professional Accountants Ordinance 《專業會計師條例》

7A. Power of Institute to make contributions to AFRC
(Amended 41 of 2021 s. 109)The Institute may contribute to the AFRC such amount, as the Institute considers appropriate, of the costs and expenses reasonably incurred by the AFRC for the performance of the AFRC’s functions.
(Added 18 of 2006 s. 69. Amended 41 of 2021 s. 109)

### Professional Accountants Ordinance 《專業會計師條例》

9. General meetings
(1) The first annual general meeting of the Institute shall be held within 9 months after the commencement* of this Ordinance.
(2) An annual general meeting of the Institute is to be held once in every calendar year, and not more than 15 months after the holding of the last annual general meeting. (Amended 9 of 2022 s. 6)
(3) General meetings of the Institute, other than the annual general meeting, shall be held as required by the by-laws.
(4) Any certified public accountant may, at any meeting of the Institute, move any resolution which is not inconsistent with the purposes and provisions of this Ordinance but may not move a resolution in respect of any act done in pursuance of the powers conferred by section 18B, 26 or 27. (Amended 23 of 2004 s. 9; 41 of 2021 s. 111)
(Amended 23 of 2004 s. 54) Editorial Note:
* Commencement date: 1 January 1973.

### Professional Accountants Ordinance 《專業會計師條例》

11. Filling vacancies in Council
(1) If a casual vacancy occurs under section 4(3) or (4), or a vacancy is deemed to arise under section 15(1), the Council may, in the case of a co-opted member, appoint a certified public accountant, and in the case of an elected member, appoint a certified public accountant of the class referred to in subparagraph (i) or (ii) of section 10(2)(c), as the vacancy may require, to fill the vacancy. (Amended 96 of 1994 s. 5; 23 of 2004 s. 54)
(2) A certified public accountant appointed under subsection (1) to fill— (Amended 23 of 2004 s. 54)
(a) a casual vacancy under section 4(3) or (4) shall hold office for so long as the member in whose place he is appointed would have held office or until the member resumes his office on the Council, whichever is the earlier; or
(b) a vacancy under section 15(1) shall hold office for so long as the member in whose place he is appointed would have held office.
(Amended 23 of 2004 s. 11)

12. Compulsory retirement of elected members
(1) An elected member is to retire from office immediately before the conclusion of the first election AGM held after the elected member becomes such a member. (Replaced 9 of 2022 s. 8)
(1A) (Repealed 9 of 2022 s. 8)(2) (Repealed 96 of 1994 s. 6)(3) Every elected member who retires from office in accordance with this section shall be eligible for re-election.
(4) A co-opted member shall hold office until immediately before the conclusion of the next annual general meeting and he shall be eligible to be co-opted again or (except in the case of a person entitled to be registered as a professional accountant by virtue of the repealed section 24(2) immediately before the relevant day) elected as a member of the Council. (Added 96 of 1994 s. 6. Amended 23 of 2004 s. 12)
(Replaced 14 of 1985 s. 4)

13. Election of certified public accountants as elected members
(1) An election of elected members (general election

### Professional Accountants Ordinance 《專業會計師條例》

13A. Transitional arrangements in relation to Professional Accountants (Amendment) Ordinance 2022 (9 of 2022)
(1) For the purposes of section 13(1), the first election of elected members after 1 November 2022 (first general election

14. Chief Executive may appoint a certified public accountant to Council if Council fails to fill a vacancy
(Amended 23 of 2004 s. 54)If a vacancy is not filled by the Council within 30 days by appointment under section 11(1), the Chief Executive may appoint a certified public accountant of the class referred to in subparagraph (i) or (ii) of section 10(2)(c) to fill the vacancy, as the vacancy may require.
(Amended 31 of 1999 s. 3; 23 of 2004 s. 54)

### Professional Accountants Ordinance 《專業會計師條例》

15. Vacation of office by Council members
(1) An elected or co-opted member shall be deemed to have vacated his office as a member of the Council if— (Amended 96 of 1994 s. 7; 23 of 2004 s. 13)
(a) he resigns his office, by notice in writing delivered to the Registrar;
(b) he is absent without permission of the President from 3 consecutive meetings of the Council of which he has had notice to attend, and the Council resolves that his office shall be vacant;
(c) he becomes bankrupt or makes an arrangement or composition with his creditors;
(d) he ceases to be ordinarily resident in Hong Kong;
(e) his name is removed from the register under section 27(1)(a), under section 35(1)(a) of the pre-amended Ordinance or under section 37CA(4) of the AFRC Ordinance; or (Amended 80 of 1997 s. 102; 23 of 2004 s. 13; 41 of 2021 s. 113)
(f) in the case of an elected member he ceases to belong to the class of which he was a member under subparagraph (i) or (ii) of section 10(2)(c) and in the case of a co-opted member he ceases to be a certified public accountant: (Amended 96 of 1994 s. 7; 23 of 2004 s. 54)
Provided that this paragraph shall not apply if the remaining number of elected members of that class is not less than 6. (Amended 14 of 1985 s. 5; 23 of 2004 s. 13)
(2) A person who becomes a member of the Council pursuant to section 10(2)(d) is deemed to have vacated office as a member of the Council under a circumstance set out in subsection (1)(a), (b), (c), (d) or (e), but no vacancy is to arise on the vacation of office. (Replaced 9 of 2022 s. 11)
(3) An appointed member shall be deemed to have vacated his office as a member of the Council if—
(a) he becomes bankrupt or makes an arrangement or composition with his creditors; or
(b) he ceases to be ordinarily resident in Hong Kong. (Added 23 of 2004 s. 13)