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16
NO. 4 OF 2004


Renewal of registration

13.—(1) A public accountant who desires to renew his certificate of registration upon the expiry thereof may, within one month of the date of the expiry, make an application for the renewal in the prescribed form.

(2) An application under subsection (1) shall be accompanied by—

(a) the prescribed fee; and
(b) a declaration by the applicant verifying any information contained in or relating to the application.

(3) Unless the Oversight Committee determines otherwise, a public accountant shall not be entitled to have his certificate of registration renewed if he has failed—

(a) to comply with the prescribed requirements relating to continuing professional education;
(b) to pass any practice review under Part V or comply with any order or requirement under section 38(1)(a); or
(c) to satisfy such other requirement as the Oversight Committee thinks relevant.

Duty to report change in particulars

14.—(1) Every public accountant shall, whenever there is any change in his name or any of his relevant particulars as recorded in the Register of Public Accountants, notify the Registrar of such change within 30 days thereof in such manner as the Oversight Committee may require.

(2) Any person who fails, without reasonable excuse, to comply with subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.

Removal from Register of Public Accountants

15.—(1) The Registrar shall remove from the Register of Public Accountants the name and relevant particulars of any public accountant—

(a) who has died;
(b) who has become unfit to practise as a public accountant by reason of any physical or mental condition;
(c) who has been adjudged a bankrupt;