Singapore legislation
Section 55
Section 55
Reinstatement to Register
(1)
Where —
the registration of a public accountant has been cancelled under Part 5 or 6 and his or her name and particulars removed from the Register of Public Accountants; or
the approval granted to an accounting corporation, accounting firm or accounting LLP under Part 4 is revoked under Part 6 and its name and particulars removed from the Register of Public Accounting Corporations, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships,the public accountant, accounting corporation, accounting firm or accounting LLP concerned must, if his, her or its appeal to the General Division of the High Court is allowed, be immediately reinstated to the Register of Public Accountants, the Register of Public Accounting Corporations, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships (as the case may be) without payment of any fee.
(2)
The Oversight Committee may, after the expiry of at least 2 years from the cancellation of the registration of any public accountant or the revocation of the approval granted under Part 4 to an accounting corporation, accounting firm or accounting LLP, consider any fresh application for registration or approval by such public accountant, accounting corporation, accounting firm or accounting LLP.