In forceAmended2020 Revised Edition

Contents

Accountants Act 2004 · 2020 Revised Edition · Part 3 · Registration of Public Accountants

11. Application for registration

Amended

Last amended by an amending law of 2024. 2 amendments in all.

(1)

Any individual who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or manner as the Oversight Committee may require.

(2)

An application for registration under subsection (1) on or after the date of commencement of section 15 of the ACRA (Registry and Regulatory Enhancements) Act 2024 must contain the following particulars of the applicant: (a)full name;

(b)

identification;

(c)

nationality;

(d)

residential address and contact address.

(3)

An application under subsection (1) must be accompanied by —

(a)

the prescribed fee; and

(b)

a declaration by the applicant verifying any information contained in or relating to the application.

(4)

The Oversight Committee may require an applicant for registration to undergo such interviews as the Oversight Committee may determine.

(5)

The Oversight Committee may refuse to register any applicant who —

(a)

in the opinion of the Oversight Committee —

(i)

is not of good reputation or character;

(ii)

is engaged in any business or occupation that is inconsistent with the integrity of a public accountant; or

(iii)

is otherwise unfit to practise as a public accountant; or

(b)

has had his or her registration, licence or approval to practise as a public accountant in any other country withdrawn, suspended, cancelled or revoked.

(6)

Where the Oversight Committee refuses to register an applicant, it must by written notice inform the applicant of its refusal.

(7)

Any person who is aggrieved by any refusal of the Oversight Committee under subsection (5) may, within 30 days of the notice given under subsection (6), appeal to the Minister whose decision is final.

(8)

In the case of an applicant who applies for registration before 3 January 2016 and is registered as a public accountant after 3 January 2016, the address stated in his or her application to the Oversight Committee is treated as his or her residential address in the Register of Public Accountants, until a notification of any change to his or her residential address is received under section 14(1).

(9)

In the case of a public accountant registered before 3 January 2016, the address as recorded in the Register of Public Accountants is treated as his or her residential address in that Register, until a notification of any change to the public accountant’s residential address is received by the Registrar under section 14(1).

Terms defined in s 2

contact address
Defined · s 2
“contact address”, in relation to an individual, means an address that meets all of the following conditions:(a)it is a physical address at which the individual can be physically found or contacted by post;(b)it is not a post office box number;(c)it is located in the same jurisdiction as the individual’s residential address;
Open s 2
full name
Defined · s 2
“full name” or “name” means —(a)in the case of an individual registered under the National Registration Act 1965 — the name as it appears in the latest identity card issued to that individual under section 9 of that Act; or(b)in the case of an individual not registered under the National Registration Act 1965 — the name as it appears in the latest passport issued to that individual or such other similar evidence of identification as is available;
Open s 2
identification
Defined · s 2
“identification” means —(a)in the case of an individual issued with an identity card under the National Registration Act 1965, the number of the individual’s identity card; and(b)in the case of an individual not issued with an identity card under that Act, particulars of the individual’s passport or other similar evidence of identity that is acceptable to the Registrar;
Open s 2
Oversight Committee
Defined · s 2
“Oversight Committee” means the Public Accountants Oversight Committee appointed by the Authority under section 4;
Open s 2
public accountant
Defined · s 2
“public accountant” means an individual who is registered or deemed to be registered in accordance with this Act as a public accountant;
Open s 2
Register of Public Accountants
Defined · s 2
“Register of Public Accountants” means the register kept and maintained under section 5(1)(a)(i);
Open s 2
Registrar
Defined · s 2
“Registrar” means the Registrar of Public Accountants appointed by the Authority under section 7(1)(a) and includes a Deputy Registrar and an Assistant Registrar appointed under section 7(1)(b);
Open s 2
residential address
Defined · s 2
“residential address”, in relation to an individual, means the individual’s usual place of residence;
Open s 2

Report

Read on from s 12

Part 4

Accounting Corporations, Accounting Firms and Accounting Llps

Read on from Part 4

Part 5

Practice Monitoring Programme

Read on from Part 5

Part 5A

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

Read on from Part 5A

Part 6

Disciplinary Proceedings

Read on from Part 6

Part 7

Miscellaneous

Read on from Part 7

Part 8

Saving and Transitional Provisions

Read on from Part 8

Schedules

Read on from Schedules