8. Amendment of First Schedule

In the principal Rules, in the First Schedule —

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

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

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

delete items 8, 9 and 10.