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In forceAmended2020 Revised Edition

Part 3 · Registration of Public Accountants

12A. Electronic transaction system

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Amended

Last amended by an amending law of 2014.

(1)

The Registrar may —

(a)

require or permit any person to carry out any transaction with the Registrar under this Act; and

(b)

issue any approval, certificate, notice, determination or other document pursuant or connected to a transaction referred to in paragraph (a),using the electronic transaction system established under Part 6A of the Accounting and Corporate Regulatory Authority Act 2004.

(2)

In this section, “transaction”, in relation to the Registrar, means —

(a)

the filing or lodging of any document with the Registrar, or the submission, production, delivery, provision or sending of any document to the Registrar;

(b)

any making of any application, submission or request to the Registrar;

(c)

any provision of any undertaking or declaration to the Registrar; and

(d)

any extraction, retrieval or accessing of any document, record or information maintained by the Registrar.

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