Singapore legislation
Section 15
Section 15
Certificates of registration
(1)
Any person registered as a public accountant under this Part shall, on payment of the prescribed fee, be entitled to receive a certificate of registration under the hand of the Registrar.
(2)
Subject to the provisions of this Act, every such certificate of registration —
if issued or renewed before 1st January 1999, shall be in force from the date of its issue or renewal to 31st December of the third year following that in which it is issued or renewed; and
if issued or renewed on or after 1st January 1999, shall be in force from the date of its issue or renewal to 31st December of the year in respect of which it is issued or renewed.
(3)
A public accountant who desires to renew his certificate of registration upon the expiry thereof shall, within the prescribed time, make an application therefor in the prescribed form.
(4)
An application under subsection (3) shall be accompanied by —
the prescribed fee; and
a declaration by the applicant verifying any information contained in or relating to the application.
(5)
The Board shall not renew the certificate of registration of a public accountant unless it is satisfied that the public accountant has complied with the prescribed requirements relating to —
continuing professional education;
the appraisal of the public accountant’s professional conduct and practice; and
any other matter which the Board considers relevant.
(6)
The Board may revoke the certificate of registration of any public accountant who has ceased to be registered in the Register of Public Accountants.