Section 39

Any person whose name has been removed from the Register of Public Accountants under section 37(1)(b) shall be reinstated as soon as possible after he has notified the Registrar of his desire to be reinstated and upon payment of the prescribed fee.

Any person whose name has been removed from the Register of Public Accountants under section 37(1)(c) or from the Register of Public Accounting Corporations under section 38(1)(b) shall, if his or its appeal to the High Court is allowed, be forthwith reinstated without payment of any fee.

The Board may, in its discretion, after expiration of not less than 2 years from the cancellation of registration of any person, consider any application for registration by such person in accordance with Part III.[24