Singapore legislation
Clause 23
Clause 23
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 21;
who has failed to comply with section 18;
whose application pursuant to section 18 has been refused by the Institute; or
who has ceased to be registered as a member of the Institute.
(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 pursuant to 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 that there has been no unreasonable delay on the part of that person.