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湖南同学留意一下：香港注会的Annual renewal

来源：高顿网校 2014-07-02

　　香港注册会计师考试是中国大陆相当热门的一项国际性的注册会计师考试，很多同学对其的了解却还不是很多，下面是高顿网校小编为湖南的同学总结的关于Annual renewal的内容。

　　Annual renewal

　　The registration of a corporate practice will end on 31 December each year. An application for renewal shall be made to the Registrar of the Institute not later than 15 December in the year preceding in such form as the council may specify.

　　In addition to the payment of fees, each corporate practice is required to complete and return to the Institute the following declarations:

　　Multi-practising member corporate practice: declarations 1 and 3

　　Sole-practising member corporate practice: declarations 2 and 3

　　1.Declaration in respect of rule 4 of the corporate practices (registration) rules

　　Confirm compliance with the shareholding requirements for the renewal of a multi-practising member corporate practice.

　　2.Declaration in respect of rule 5 of the corporate practices (registration) rules

　　Confirm compliance with the shareholding requirements for the renewal of a sole-practising member corporate practice.

　　3.Declaration in respect of rule 14 of the corporate practices (registration) rules

　　Confirm compliance with the corporate practices (registration) and (professional indemnity) rules requirements for the renewal of a corporate practice.

　　The council may refuse an application to renew a corporate practice registration if the practice fails to return the duly completed declarations.

　　A corporate practice registration certificate valid from 1 January to 31 December will be issued upon receipt of the registration fees and signed declarations and all membership/practising certificate renewal procedures.

　　高顿网校小编寄语：忍耐和坚持是痛苦的，但它会逐给你好处。

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