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

22. Register of certified public accountants
(1) The Registrar shall keep a register for the purposes of this Ordinance and shall be responsible for the custody thereof. (Replaced 85 of 1995 s. 5)
(1A) The register must— (Amended 41 of 2021 s. 116)
(a) contain the following— (Amended 41 of 2021 s. 116)
(i) all the entries and other particulars or matter which comprised the register immediately before the commencement* of this subsection; and
(ii) any particulars to be entered in the register pursuant to subsection (2). (Amended 41 of 2021 s. 116)
(b) (Repealed 41 of 2021 s. 116)(1B) Subject to subsection (1A), the register shall be in such form as may be specified by the Council. (Added 85 of 1995 s. 5)
(1C) The register may be maintained—
(a) in a documentary form; or
(b) by recording the information required under subsection (1A) otherwise than in a documentary form, so long as the information is capable of being reproduced in a legible form. (Added 23 of 2004 s. 17)
(2) Upon the making of an order for the registration of an applicant under section 26(1), the Registrar shall enter in the register the following particulars of the person to be registered—
(a) his name;
(b) his residential address and any business address; (Amended 85 of 1995 s. 5; 41 of 2021 s. 116)
(c) the qualification by virtue of which he is registered; and
(d) such other particulars as the Council may direct.
(3) For the purposes of enabling any member of the public to ascertain whether he is dealing with a certified public accountant and to ascertain the particulars of registration of such person, the register or (where the register is maintained otherwise than in a documentary form) a reproduction of the information or the relevant part of it in a legible form shall at all reasonable times be made available for public inspection without charge. (Replaced 23 of 2004 s. 17. Amended 41 of 2021 s. 116)
(4) Any person registered as a professional accountant immediately before the relevant day shall be deemed to be registered as a certified public accountant. (Added 23 of 2004 s. 17)

Editorial Note:
* Commencement date: 2 August 1996.

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

23. Certificate of registration
When a person has been registered under section 22, the Registrar shall issue to him a certificate of registration in such form as the Council may determine.

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

25. Application for registration
(1) A person shall apply to the Council to be registered as a certified public accountant under this Ordinance, in such form as the Council may specify, and shall lodge with his application such registration fee as may be fixed by the Council. (Amended 23 of 2004 s. 54)
(2) The applicant shall, if so directed by the Council, attend in person before the Council.

26. Acceptance or refusal of registration
(1) The Council may order that an application for registration be approved or rejected.
(2) If the Council orders the rejection of an application under subsection (1)—
(a) the order of rejection, which shall state the reason for rejection, shall be served forthwith by the Registrar upon the applicant either personally or by post addressed to the address shown in the application; and (Amended 23 of 2004 s. 19)
(b) the registration fee lodged with the application for registration shall be refunded to the applicant.

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

28. Expiry of registration and renewal
(1) Registration of a person as a certified public accountant shall— (Amended 23 of 2004 s. 54)
(a) remain in force until 1 January in the year following the year in which he was so registered; and
(b) be renewable annually.
(2) An application for renewal of registration as a certified public accountant— (Amended 23 of 2004 s. 54)
(a) shall be made to the Registrar not later than 15 December in the year preceding the year of renewal (or such later day as the Council may approve either generally or in respect of any application) in such form as the Council may specify; (Amended 22 of 1977 s. 6; 23 of 2004 s. 21)
(b) shall not be granted except on payment of the registration fee fixed by the Council; (Amended 23 of 2004 s. 21; 41 of 2021 s. 118)
(c) shall not be granted unless the applicant has satisfied the Council that he has complied with the requirements for the time being prescribed by the Council for continuing professional development; and (Added 23 of 2004 s. 21. Amended 41 of 2021 s. 118)
(d) must not be granted unless the Council is satisfied that the applicant is a fit and proper person to be a certified public accountant. (Added 41 of 2021 s. 118)

32. Evidence related to register
(Amended 23 of 2004 s. 31; 41 of 2021 s. 120)(1)-(3) (Repealed 41 of 2021 s. 120)(4) A certificate purporting to be signed by the Registrar that the name of a person has or has not been entered in or has been removed from the register, shall be evidence of the facts stated therein. (Amended 41 of 2021 s. 120)
(Amended 85 of 1995 s. 11)

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

41. Appeals
(1) An appeal shall lie to the Court of Appeal by—
(a) any person whose application for registration has been rejected by an order under section 26(1);
(b) a certified public accountant— (Amended 23 of 2004 s. 54)
(i) whose name the Council has ordered under section 27(1)(a)(iii) or (iv) to be removed from the register, (Amended 85 of 1995 s. 18)
(ii)-(iii) (Repealed 41 of 2021 s. 124)(c) (Repealed 41 of 2021 s. 124)and the Court of Appeal may confirm, vary or reverse the order appealed against.
(2) (Repealed 10 of 2005 s. 47)(3)  In any such appeal the Court of Appeal may exercise such powers as are vested in it by the High Court Ordinance (Cap. 4) and the practice and procedure shall be in accordance with rules of court made under that Ordinance: (Amended 25 of 1998 s. 2)

Provided that the Court of Appeal shall not hear any such appeal unless notice of the appeal has been given by the appellant within 30 days after service upon him of—
(a) a copy of an order under section 26(1); or
(b) a copy of an order under section 27(1)(a)(iii) or (iv). (Amended 14 of 1985 s. 12; 85 of 1995 s. 18)
(bb) (Repealed 41 of 2021 s. 124) (c)-(d) (Repealed 41 of 2021 s. 124) 
(Amended 23 of 2004 s. 42; 41 of 2021 s. 124)