PolyU Library
Journal Call no.HF5601.N43
AuthorCheung, Winnie.
Article TitleIncorporation of audit practices / Winnie Cheung.
Is Part OfThe Hong Kong accountant ; v.7, no.1, Jan/Feb 1996, p.75-78, illus.
AbstractThe object of this article is to provide an outline of the content of the Professional Accountants (Amendment) Ordinance 1995 and the Companies (Amendment) (No.2) Ordinance 1995, in particular, the regulatory arrangements contained in the former Ordinance including those which shall be specified in the Society's Incorporation Rules. These Rules, which will be released upon endorsement by the Financial Services Branch (FSB), will comprise the Corporate Practices (Registration) Rules, Corporate Practices (Professional Indemnity) Rules, and Corporate Practices (Model Memorandum and Articles of Association).