Singapore legislation
Clause 13
Clause 13
Renewal of registration
(1)
A public accountant who desires to renew his certificate of registration upon the expiry thereof may, within one month of the date of the expiry, make an application for the renewal in the prescribed form.
(2)
An application under subsection (1) shall be accompanied by —
the prescribed fee; and
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 shall not be entitled to have his certificate of registration renewed if he has failed —
to comply with the prescribed requirements relating to continuing professional education;
to pass any practice review under Part V or comply with any order or requirement under section 38(1)(a); or
to satisfy such other requirement as the Oversight Committee thinks relevant.