Singapore legislation

Section 13

of Accountants Act 2004

Section 13

Renewal of registration

(1)

Unless the Oversight Committee or the Registrar allows otherwise, a public accountant who desires to renew his or her certificate of registration upon its expiry must, at least one month before the date of the expiry, submit his or her application for the renewal to the Oversight Committee in such form or manner as the Oversight Committee may require.

(2)

An application under subsection (1) must be accompanied by —

(a)

the prescribed fee; and

(b)

a declaration by the applicant verifying any information contained in or relating to the application.

(3)

Unless the Oversight Committee determines otherwise, a public accountant is not entitled to have his or her certificate of registration renewed if he or she has failed —

(a)

to comply with the prescribed requirements relating to continuing professional education;

(b)

to pass any practice review under Part 5 or comply with any order or requirement under section 38(1)(a); or

(c)

to satisfy any other requirement that the Oversight Committee thinks relevant.