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In forceAmended2020 Revised Edition

Part 3 · Registration of Public Accountants

13. Renewal of registration

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Amended

Last amended by an amending law of 2022.

(1)

Unless the Oversight Committee or the Registrar allows otherwise, a public accountant who desires to renew his or her certificate of registration upon its expiry must, at least one month before the date of the expiry, submit his or her application for the renewal to the Oversight Committee in such form or manner as the Oversight Committee may require.

(2)

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.

(3)

Unless the Oversight Committee determines otherwise, a public accountant is not entitled to have his or her certificate of registration renewed if he or she has failed —

(a)

to comply with the prescribed requirements relating to continuing professional education;

(b)

to comply with any order made under section 38(1) or (2)(b); or

(c)

to satisfy any other requirement that the Oversight Committee thinks relevant.

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