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In force2020 Revised Edition

Part 3 · Registration of Public Accountants

10. Qualifications for registration

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(1)

Any individual who —

(a)

has attained 21 years of age; and

(b)

satisfies the prescribed requirements relating to —

(i)

qualifications;

(ii)

practical experience; and

(iii)

membership in any professional accountancy body or organisation,is entitled, on payment of the prescribed fee, to be registered as a public accountant under this Part.

(2)

The Authority may, after consultation with the Oversight Committee and subject to such conditions as it thinks fit, exempt any individual from any of the prescribed requirements referred to in subsection (1)(b).

Report

Part 4

Accounting Corporations, Accounting Firms and Accounting Llps

Part 5

Practice Monitoring Programme

Part 5A

Review of Compliance with Quality Control Standards and Requirements to Detect and Prevent Money Laundering, Terrorism Financing and Proliferation Financing

Part 6

Disciplinary Proceedings

Part 7

Miscellaneous

Part 8

Saving and Transitional Provisions

Schedules