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What are the guidelines for registration ?

来源：高顿网校 2014-07-02

　　高顿网校小编为您解答：What are the guidelines for registration of non-personalized (trading) name?

　　A：Under the current policy, a proposed trading name will not be approved if, in the opinion of the council, it is:

　　(a) misleading; or

　　(b) unlawful; or

　　(d) in conflict with the ethical rules of the Institute, in particular section 450 - Practice promotion of the Code of Ethics for Professional Accountants.

　　Council has rejected certain names in the past, mainly on one of the following grounds, which have been adopted by the registration & practising committee as guidelines on the application of (a) and (c) above:

　　(i) the name is not of professional good taste and inconsistent with the image of the accounting profession;

　　(ii) the name may mislead the public to believe that the practice is related to a famous brand or organization;

　　(iii) the name may mislead the public to believe that the practice is superior to the other practices;

　　(iv) the name may mislead the public to believe that the sole-proprietorship practice is a partnership;

　　(v) the name may mislead the public to believe that the practice is an international practice;

　　(vi) the name implies territories other than Hong Kong and may mislead the public to believe that the practice will be able to provide services in all such territories; and

　　(vii) the name may mislead the public to believe that the practice belongs to a group of practices.

　　高顿网校小编寄语：志之所向，金石为开，谁能御之？

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