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

49. Giving or issuing notices and documents
(1) Except as otherwise provided in the Ordinance or these by-laws, a notice or document to be given or issued under the Ordinance or these by-laws by the Institute, Council or Registrar to a certified public accountant may be given or issued—
(a) by delivering it by hand to the recipient at the recipient’s registered address or any other address designated by the recipient for the purpose of receiving notices and documents;
(b) by sending it by post to the recipient at the recipient’s registered address or any other address designated by the recipient for that purpose;
(c) by sending it by electronic mail to the recipient at the electronic mail address designated by the recipient for that purpose; or
(d) (other than a notice of a general meeting of the Institute to be given under by-law 14) by publishing it on the Institute’s website.
(2) Unless the contrary is proved, a notice or document is deemed to be received by the relevant recipient—
(a) if delivered by hand—when it is delivered to the recipient at the recipient’s registered address or the address designated under paragraph (1)(a);
(b) if sent by post—on the second business day after the day on which it is sent to the recipient at the recipient’s registered address or the address designated under paragraph (1)(b);
(c) if sent by electronic mail—when it is sent to the recipient at the electronic mail address designated under paragraph (1)(c), unless the sender receives a delivery failure notification indicating that the electronic mail has not been sent to that electronic mail address; or
(d) if published on the Institute’s website—when it is made available on the Institute’s website in a form that enables the recipient to read and keep a copy of it.
(3) In proving delivery, sending or publication in accordance with this by-law, a certificate in writing signed by the Registrar certifying the actions taken for, and the time of, the delivery, sending or publication is conclusive evidence of the facts stated in it.
(4) Except as otherwise provided in the Ordinance or these by-laws, a notice or document required to be given under the Ordinance or these by-laws by a certified public accountant to the Council or Registrar must be—
(a) in a form;
(b) signed in a way; and
(c) given within a period,
that the Council may determine.
(5) In this by-law—

business day (業務日) means a day other than—
(a) a Saturday;
(b) a public holiday; or
(c) a gale warning day or black rainstorm warning day as defined by section 71(2) of the Interpretation and General Clauses Ordinance (Cap. 1).

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

1. Short title
This Ordinance may be cited as the Professional Accountants Ordinance.

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

3. Incorporation of Institute
The persons registered as certified public accountants under section 22 shall— (Amended 23 of 2004 s. 54)
(a) be a body corporate with perpetual succession;
(b) be known as the Hong Kong Society of Accountants (香港會計師公會) before the relevant day, and the Hong Kong Institute of Certified Public Accountants (香港會計師公會) with effect from the relevant day; and (Amended 23 of 2004 s. 5)
(c) in that name be capable of suing and being sued and, subject to this Ordinance, of doing and suffering all such other acts as a body corporate may lawfully do and suffer.

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

4. President and Vice-Presidents
(Amended 9 of 2022 s. 4)(1) There are to be a President and 2 Vice-Presidents of the Institute, who are to be elected by the Council from elected members who become candidates as described in section 1 of Schedule 1. (Replaced 9 of 2022 s. 4)
(2) The President and the Vice-Presidents shall, unless they—
(a) resign their offices by notice in writing delivered to the Registrar; or
(b) are deemed by virtue of section 15(1) to have vacated their offices as members of the Council, (Amended 23 of 2004 s. 6)

hold office from the date of their election until the conclusion of the annual general meeting next occurring. (Replaced 22 of 1977 s. 2)
(3) If a casual vacancy occurs in the office of President, the Council shall elect one of the Vice-Presidents to act as President.
(4) If a casual vacancy occurs in any of the offices of Vice-President, the Council may elect an elected member to fill the vacancy.
(5) For the purposes of this section and section 11, a casual vacancy is deemed to occur when a person is temporarily unable to attend to the business of the Council. (Amended 9 of 2022 s. 4)
(6) Notwithstanding subsection (1), if only one elected member is proposed for election to fill a vacancy in the office of President, such elected member shall, without taking a vote upon the proposal, be deemed to have been elected at the conclusion of the meeting of the Council at which the vacancy is to be filled.
(7) Notwithstanding subsection (1), if not more than 2 elected members are proposed to fill the vacancies in the offices of Vice-Presidents, such elected member or members shall, without taking a vote upon the proposal, be deemed to have been elected at the conclusion of the meeting of the Council at which the vacancies are to be filled. (Added 96 of 1994 s. 3)
(Amended 96 of 1994 s. 3)

5. Office of Institute
(Amended 23 of 2004 s. 54)The Institute shall maintain an office the address of which shall be notified to the Registrar of Companies.
(Amended 8 of 1993 s. 4; 23 of 2004 s. 54)

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

6. Official seal and authentication thereof, and instruments executed thereunder
(1) The Institute shall have and may use a common seal, the affixing of which shall be authenticated by the signature of the Registrar.
(2) Any instrument purporting to be executed under the seal of the Institute shall be received in evidence and shall, unless the contrary is proved, be deemed to be an instrument so executed.
(Amended 23 of 2004 s. 54)

7. Objects of the Institute
The objects of the Institute shall be— (Amended 23 of 2004 s. 54)
(a) to maintain a register of certified public accountants; (Amended 85 of 1995 s. 3; 23 of 2004 ss. 7 & 54; 41 of 2021 s. 108)
(b) to regulate the practice of the accountancy profession;
(c) to conduct examinations and act in such other manner as may be necessary to ascertain whether persons are qualified to be admitted to the register;
(d) to encourage the study of accountancy by accountants and students, and to give certificates, bursaries, scholarships and rewards on such terms and conditions as may be specified from time to time;
(e) to maintain a library and reading rooms for the use of accountants and students;
(f) to establish and assist in establishing and supporting associations, funds, trusts and schemes intended to benefit accountants or their dependents, and to grant pensions and allowances to any accountant or his dependents;
(g) to represent the views of the profession and to preserve and maintain its reputation, integrity and status; (Amended 23 of 2004 s. 7)
(h) (Repealed 41 of 2021 s. 108)(i) to provide for the settlement of disputes within the accountancy profession; (Amended 85 of 1995 s. 3)
(j) to take such action as the Institute considers necessary in any matter affecting the professional interests of the accountancy profession; (Amended 85 of 1995 s. 3; 23 of 2004 s. 54)
(k) to do all such other things as are incidental or conducive to the attainment of the above objects.