22. Duty to report change in particulars

Terms defined in s 2

• accounting corporation

  accounting corporation

  Defined · s 2

  “accounting corporation” means a company approved as an accounting corporation under section 17;

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• accounting firm

  accounting firm

  Defined · s 2

  “accounting firm” means a firm approved as an accounting firm under section 18;

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• accounting LLP

  accounting LLP

  Defined · s 2

  “accounting limited liability partnership” or “accounting LLP” means a limited liability partnership approved as an accounting limited liability partnership under section 18A;

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• name

  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;

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• Oversight Committee

  Oversight Committee

  Defined · s 2

  “Oversight Committee” means the Public Accountants Oversight Committee appointed by the Authority under section 4;

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• public accountant

  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;

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• Register of Public Accounting Corporations

  Register of Public Accounting Corporations

  Defined · s 2

  “Register of Public Accounting Corporations” means the register kept and maintained under section 5(1)(a)(ii);

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• Register of Public Accounting Firms

  Register of Public Accounting Firms

  Defined · s 2

  “Register of Public Accounting Firms” means the register kept and maintained under section 5(1)(a)(iii);

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• Register of Public Accounting Limited Liability Partnerships

  Register of Public Accounting Limited Liability Partnerships

  Defined · s 2

  “Register of Public Accounting Limited Liability Partnerships” means the register kept and maintained under section 5(1)(a)(iv);

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• Registrar

  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);

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• relevant particulars

  relevant particulars

  Defined · s 2

  “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;

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