Accountants Act 2004 · 2020 Revised Edition · Part 3 · Registration of Public Accountants
15. Removal from Register of Public Accountants
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The Registrar must remove from the Register of Public Accountants the name and relevant particulars of any public accountant —
Registrar
“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);
who has died;
who has become unfit to practise as a public accountant by reason of any physical or mental condition;
who has been adjudged a bankrupt;
who, without reasonable excuse, has failed to renew his or her certificate of registration after one month from the date of the expiry of the certificate of registration;
whose registration has been cancelled under the provisions of Part 5, 5A or 6; or
who has applied to the Oversight Committee for his or her registration to be cancelled and whose application has been granted by the Oversight Committee.
Subject to subsection (3), any individual whose name has been removed from the Register under subsection (1)(d) may, if he or she desires to be reinstated in the Register, apply to the Registrar for reinstatement within 21 days of his or her being informed by the Registrar of the removal of his or her name from the Register, and the Registrar must, upon payment of the prescribed fee by the applicant, reinstate the applicant to the Register.
name
“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;
The Registrar must not remove the name and relevant particulars of a public accountant from the Register of Public Accountants under subsection (1)(d) and the Oversight Committee must not grant an application by a public accountant to cancel his or her registration under subsection (1)(f), if the Registrar or Oversight Committee (as the case may be) has received any complaint or information against the public accountant under Part 6, or if disciplinary proceedings under that Part are pending against the public accountant.
relevant particulars
“relevant particulars”, in relation to a public accountant, an accounting corporation, an accounting firm or an accounting LLP, means such particulars of the public accountant, accounting corporation, accounting firm or accounting LLP as the Oversight Committee may determine to be relevant for inclusion in the Register of Public Accountants, the Register of Public Accounting Corporations, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships, as the case may be;
The Oversight Committee may also cancel the registration of a public accountant and order the removal of his or her name and relevant particulars from the Register of Public Accountants if it is satisfied that —
Oversight Committee
“Oversight Committee” means the Public Accountants Oversight Committee appointed by the Authority under section 4;
the public accountant has obtained his or her registration by fraud or misrepresentation;
the public accountant has made any arrangement with his or her creditors;
the public accountant no longer satisfies any of the requirements prescribed under section 10(1)(b) by virtue of which he or she was registered under this Part;
for any reason, the public accountant has been censured by any professional accountancy body or organisation of which he or she is a member or with which he or she is registered, or has had his or her membership or registration with the body or organisation terminated or suspended; or
the public accountant is no longer in a position to discharge the duties of a public accountant effectively.
The Oversight Committee must, before exercising its powers under subsection (4), notify the public accountant concerned of its intention to take such action and must give the public accountant an opportunity to submit reasons, within such period as the Oversight Committee may determine, as to why his or her registration should not be cancelled.
public accountant
“public accountant” means an individual who is registered or deemed to be registered in accordance with this Act as a public accountant;
Any public accountant who is aggrieved by an order under subsection (4) may, within 30 days after being notified of the order, appeal to the Minister whose decision is final.