高顿项目

国内财会

国际财会

金融证书

公务员

考研

考研

继续教育

继续教育

在职硕博

学历学位

国企求职

军队文职

军队文职

职业提升

语言培训

出国留学

海外留学

报考指南

报考查询

招生简章

分数线

考试日历

资料中心

备考经验

择校择专

院校排名

全部

HKICPA辽宁：关于specialist faculties结构与运作的基本框架

来源：高顿网校 2014-07-10

　　HKICPA辽宁：高顿网校小编为辽宁的考生介绍——关于香港注册会计师specialist faculties的结构与运作的基本框架。请仔细查看以下内容：

　　Basic framework on structure and operation of specialist faculties

　　A general outline of the framework under which faculties will operate is as follows:

　　Constitution

　　The aims and objectives, structure, accountability, etc., of faculties will be set out in broad terms in their constitution.

　　Faculties may also develop rules and regulations tailored to their own particular features (e.g., rules on internal management, the setting up of sub-committees, and basic rules of conduct), subject to approval by the Institute.

　　Faculty Executive Committees - role and composition

　　Each faculty will have its own faculty executive committee, the role of which will cover, broadly:

　　Overseeing the faculty’s day-to-day operation and management

　　Undertaking technical work in the relevant specialized field

　　Liaising with government agencies, regulators, etc., on technical matters affecting the sector that are within the remit of the faculty

　　Maintaining contacts with other faculties, committees and panels within the Institute, and relevant outside parties (e.g., other professional bodies), as appropriate, and undertaking joint activities on matters of common interest or concern

　　Reporting to the Standards & Quality Accountability Board and the Executive Committee on strategic plans, budgets, activities and other relevant matters, at least twice annually, and providing them with copies of minutes, project proposals, etc., on a regular basis, to enable them to fulfil their monitoring role.

　　Generally, a faculty executive committee will comprise no more than 16 members, of whom up to 75 percent may be elected from and by the faculty membership. At least two-thirds of the elected members should be members of the Institute.

　　Subject to the overall limits, Council may appoint up to two members, who need not be faculty or Council members, and the faculty executive committee may co-opt up to a further three members from amongst the faculty membership, to the faculty executive committee.

　　Council will appoint the faculty executive committee chair from among the committee's members. Ordinarily, the chair will be a member of the Institute but, in exceptional cases, he or she may be a non-member of the Institute.

　　Faculty executive committee members may elect or nominate either one or two deputy chairs from amongst themselves. In the case that there are two deputy chairs, at least one of whom should be an Institute member.

　　The Institute’s governance rules, including rules on the maximum term of office, will apply to faculty executive committees.

　　Membership

　　General membership requirements for faculties will be provided for in the constitution, or in rules, and may differ between faculties. A faculty executive committee may issue additional guidance on membership criteria.

　　Other matters

　　It is not intended that faculties should have substantial regulatory functions. For faculty members that hold other professional memberships, a faculty may refer complaints to the relevant professional body or industry regulator.

　　To avoid any uncertainty regarding the Institute’s representation and role in relation to international bodies in a particular sector, the authority to nominate a representative to a particular international specialist body will rest with Council. The process will normally involve consultation with the relevant faculty executive committee chair.

　　高顿网校小编寄语：过去属于死神，未来属于你自己。

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

严选名师全流程服务

其他人还搜了热门推荐