Singapore legislation
Section 37
Section 37
Removal from Register of Public Accountants
(1)
There shall be removed from the Register of Public Accountants the name and other particulars of any registered public accountant —
who has died;
who has failed to renew his certificate of registration as a public accountant within one month of the date of the expiry thereof;
whose registration has been cancelled under section 34;
who has failed to comply with section 18;
whose application under section 18 has been refused by the Institute;
who has ceased to be registered as a member of the Institute;
who has been adjudged a bankrupt;
who has become of unsound mind; or
who has applied for his registration to be cancelled.
(2)
Notwithstanding subsection (1)(d), the Board may, in its discretion, allow any person who has failed to comply with section 18 to remain registered in the Register of Public Accountants or, where the name of such person has been removed from the Register under that subsection, to be reinstated if it is shown to the satisfaction of the Board that —
the person was prevented from lodging the application in due time owing to absence from Singapore, sickness or other reasonable cause; and
there has been no unreasonable delay on the part of the person.
(3)
The Board shall not grant an application by a registered public accountant to cancel his registration under subsection (1)(i) if the Board is satisfied that —
disciplinary action is pending against the applicant; or
the conduct of the applicant is the subject of an inquiry or investigation by an Inquiry Committee.
(4)
Notwithstanding any provision in this Part, the Board may also cancel the registration of a public accountant and order the removal of his name and particulars from the Register of Public Accountants if the Board is satisfied that —
he has obtained his registration as a public accountant under Part III by fraud or misrepresentation;
he has made any arrangement with his creditors;
any of his qualifications by virtue of which the public accountant was registered under this Act has been withdrawn or cancelled by the authority through which such qualification was acquired or by which such qualification was awarded;
for disciplinary reasons, the public accountant has been censured by any authority referred to in paragraph (c) or by any professional accountancy body of which he is a member or with which he is registered, or has had his membership or registration with such body terminated or suspended;
he is no longer in a position to carry out the duties of a public accountant effectively; or
he has failed to comply with an order of the Board referred to in section 34(2)(d).
(5)
The Board shall, before exercising its powers under subsection (4), notify the public accountant concerned of its intention to take such action and shall give the public accountant an opportunity to submit reasons, within such period as the Board may determine, why his registration should not be cancelled.
(6)
Any public accountant who is aggrieved by an order under subsection (4), may within 30 days of being notified of the order, appeal to the Minister whose decision shall be final.[23