Accountants (Public Accountants) (Amendment No. 2) Rules 2026 · reg 8

Suggest a correction

Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.

What is wrong?Wrong or mistyped wordsWrong structure or numberingWrong title or detailsText that appears twice

What should change, and whyUp to 2,000 characters.The text as it should read (optional)

In the principal Rules, in the First Schedule —(a)replace the Schedule reference with —“Rules 4, 5A(2)(b), 5B(1), 5C(4), 5D(2)(b), 5F(2)(b) and 7(2)(b)”;(b)before item 1, insert —“1A.For an application to the Oversight Committee for exemption from any requirement for registration as a public accountant$200”;(c)replace items 2, 3 and 4 with —“2.For the renewal of registration as a public accountant — (a)where the registration is renewed for the period mentioned in section 13(9) of the Act;$600 (b)where the registration is renewed for the period mentioned in rule 5C(2)(a); or$1,200 (c)where the registration is renewed for the period mentioned in rule 5C(2)(b)$1,8003.In addition to the fee specified in item 2(a), the fee for the renewal of registration as a public accountant for the period mentioned in section 13(9) of the Act, that is payable by a public accountant in respect of each accounting entity in which the public accountant intends to practise or continue practising starting on the date of renewal is as follows: (a)where the accounting entity has not audited any listed corporation from 1 January to 31 December (both dates inclusive) of the year immediately preceding the period for which the registration is sought to be renewed;$150 (b)where the accounting entity has audited the following number of listed corporations from 1 January to 31 December (both dates inclusive) of the year immediately preceding the period for which the registration is sought to be renewed: (i)1 to 10$250 (ii)11 to 100$650 (iii)more than 100$1,0504.In addition to the fee specified in item 2(b), the fee for the renewal of registration as a public accountant for the period mentioned in rule 5C(2)(a), that is payable by a public accountant in respect of each accounting entity in which the public accountant intends to practise or continue practising starting on the date of renewal is as follows: (a)where the accounting entity has not audited any listed corporation from 1 January to 31 December (both dates inclusive) of the year immediately preceding the period for which the registration is sought to be renewed;$300 (b)where the accounting entity has audited the following number of listed corporations from 1 January to 31 December (both dates inclusive) of the year immediately preceding the period for which the registration is sought to be renewed: (i)1 to 10$500 (ii)11 to 100$1,300 (iii)more than 100$2,1004A.In addition to the fee specified in item 2(c), the fee for the renewal of registration as a public accountant for the period mentioned in rule 5C(2)(b), that is payable by a public accountant in respect of each accounting entity in which the public accountant intends to practise or continue practising starting on the date of renewal is as follows: (a)where the accounting entity has not audited any listed corporation from 1 January to 31 December (both dates inclusive) of the year immediately preceding the period for which the registration is sought to be renewed;$450 (b)where the accounting entity has audited the following number of listed corporations from 1 January to 31 December (both dates inclusive) of the year immediately preceding the period for which the registration is sought to be renewed: (i)1 to 10$750 (ii)11 to 100$1,950 (iii)more than 100 $3,1504B.For an application to the Oversight Committee for exemption from any requirement relating to continuing professional education for renewal of registration as a public accountant$504C.For an application to the Registrar for allowance to make application for renewal of registration on a date that does not fall at least one month before the date of expiry of registration$304D.For a replacement certificate of registration$50”; and(d)delete items 8, 9 and 10.

Edit the text above. Up to 20,000 characters.Where you checked it (optional)A link to the official version, if you have one.

The text as we hold it

Open the official text

reg 8Amendment of First Schedule

In the principal Rules, in the First Schedule —

(a)

replace the Schedule reference with —“Rules 4, 5A(2)(b), 5B(1), 5C(4), 5D(2)(b), 5F(2)(b) and 7(2)(b)”;

(b)

before item 1, insert —“1A.For an application to the Oversight Committee for exemption from any requirement for registration as a public accountant$200”;

(c)

replace items 2, 3 and 4 with —“2.For the renewal of registration as a public accountant —

(a)

where the registration is renewed for the period mentioned in section 13(9) of the Act;$600 (b)where the registration is renewed for the period mentioned in rule 5C(2)(a); or$1,200 (c)where the registration is renewed for the period mentioned in rule 5C(2)(b)$1,8003.In addition to the fee specified in item 2(a), the fee for the renewal of registration as a public accountant for the period mentioned in section 13(9) of the Act, that is payable by a public accountant in respect of each accounting entity in which the public accountant intends to practise or continue practising starting on the date of renewal is as follows: (a)where the accounting entity has not audited any listed corporation from 1 January to 31 December (both dates inclusive) of the year immediately preceding the period for which the registration is sought to be renewed;$150 (b)where the accounting entity has audited the following number of listed corporations from 1 January to 31 December (both dates inclusive) of the year immediately preceding the period for which the registration is sought to be renewed: (i)1 to 10$250 (ii)11 to 100$650 (iii)more than 100$1,0504.In addition to the fee specified in item 2(b), the fee for the renewal of registration as a public accountant for the period mentioned in rule 5C(2)(a), that is payable by a public accountant in respect of each accounting entity in which the public accountant intends to practise or continue practising starting on the date of renewal is as follows: (a)where the accounting entity has not audited any listed corporation from 1 January to 31 December (both dates inclusive) of the year immediately preceding the period for which the registration is sought to be renewed;$300 (b)where the accounting entity has audited the following number of listed corporations from 1 January to 31 December (both dates inclusive) of the year immediately preceding the period for which the registration is sought to be renewed: (i)1 to 10$500 (ii)11 to 100$1,300 (iii)more than 100$2,1004A.In addition to the fee specified in item 2(c), the fee for the renewal of registration as a public accountant for the period mentioned in rule 5C(2)(b), that is payable by a public accountant in respect of each accounting entity in which the public accountant intends to practise or continue practising starting on the date of renewal is as follows: (a)where the accounting entity has not audited any listed corporation from 1 January to 31 December (both dates inclusive) of the year immediately preceding the period for which the registration is sought to be renewed;$450 (b)where the accounting entity has audited the following number of listed corporations from 1 January to 31 December (both dates inclusive) of the year immediately preceding the period for which the registration is sought to be renewed: (i)1 to 10$750 (ii)11 to 100$1,950 (iii)more than 100 $3,1504B.For an application to the Oversight Committee for exemption from any requirement relating to continuing professional education for renewal of registration as a public accountant$504C.For an application to the Registrar for allowance to make application for renewal of registration on a date that does not fall at least one month before the date of expiry of registration$304D.For a replacement certificate of registration$50”; and

(d)

delete items 8, 9 and 10.