... Microsoft Word - GN8Dealingwithreferralbusiness CIB-GN(8) (Issued on 7 May 2010) Guidance Note on Dealing with Referral Business According to Membership Regulation 3.5, the General Committee is issuing this Guidance Note on Dealing with Referral Business in order to clarify the existing...

...), 50(b) (7th) 58(m), 59(b) 17. Having been convicted of a criminal offence or disciplined by a professional body 曾被判刑事罪名成立或曾遭專業團體紀律處分 depending on seriousness of offence / severity of penalty 視乎罪行／紀律處分的嚴重程度 (6th) 49(c) (7th) 58(d)/58(e) 18. Having been declared bankrupt 曾宣布破產 until bankruptcy order is...

... order to pass the authentication. 10  After successful authentication, an OTP will be sent to the supervisor account owner’s registered mobile number via SMS and he/ she is required to enter the OTP within 5 minutes in order to activate the supervisor account. If the account owner is unable to receive...

... material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation of financial statements that give a true and fair view in order to design audit procedures that are appropriate in...

... material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation of financial statements that give a true and fair view in order to design audit procedures that are appropriate in...

... material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation of financial statements that give a true and fair view in order to design audit procedures that are appropriate in...

... intermediary in order to carry on any regulated activity or hold out that it is carrying on any regulated activity. This, therefore, serves as an exception to the general prohibition in section 64G against a person carrying on regulated activity, or holding out that the person is carrying on a “regulated...

... intermediary in order to carry on any regulated activity or hold out that it is carrying on any regulated activity. This, therefore, serves as an exception to the general prohibition in section 64G against a person carrying on regulated activity, or holding out that the person is carrying on a “regulated...

... necessary to amend or extend this Memorandum in order to achieve its purposes; or 7 (c) an assertion by the requested Authority that the provision of assistance would be so burdensome as to disrupt the proper performance of its functions. 28. Where the specific conduct set out in the request for assistance...

... arising which makes it necessary to amend or extend this Memorandum in order to achieve its purposes; or (c) an assertion by the requested Authority that the provision of assistance would be so burdensome as to disrupt the proper performance of its functions. 8 26. Where the specific conduct set out in...