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In forceAmended2020 Revised Edition

Part 3 · Registration of Public Accountants

14. Duty to report change in particulars

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Amended

Last amended by an amending law of 2025. 3 amendments in all.

(1)

Every public accountant must, whenever there is any change in his or her name, residential address, contact address or any other of his or her relevant particulars as recorded in the Register of Public Accountants, notify the Registrar of such change within 14 days after the change in such manner as the Oversight Committee may require.

(2)

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

(3)

Where the public accountant has changed his or her residential address and has made a report of the change under section 10 of the National Registration Act 1965, the public accountant is to be taken to have informed the Registrar of the change of residential address in compliance with subsection (1).

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

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