Clause 10

An individual may apply to the Registrar to be registered as a public accountant, if the individual —

is at least 21 years of age;

is registered or deemed to be registered as a chartered accountant under Part 6B of the Accounting and Corporate Regulatory Authority Act 2004 and his or her registration is not suspended under that Part; and

satisfies the prescribed requirements.(2) For the purposes of subsection (1)(c), the prescribed requirements may relate to one or more of the following:

qualifications;

practical experience;

continuing professional education or other professional courses or training;

membership in any professional accountancy body or organisation.(3) The Oversight Committee may, subject to any condition that the Oversight Committee thinks fit to impose, exempt a particular applicant from any of the requirements mentioned in subsection (1)(b) or (c) if the Oversight Committee is satisfied that the applicant is fit to practise as a public accountant despite the applicant not satisfying the requirement.(4) An exemption under subsection (3) —

must be in writing and given to the applicant; and

need not be published in the Gazette.Application for registration11.—

An application mentioned in section 10 must be made to the Registrar in the form and manner that the Registrar requires and must —

contain the following particulars of the applicant:

full name;

identification;

nationality;

residential address and contact address; and

be accompanied by —

the prescribed fee for the application; and

a declaration by the applicant verifying any information contained in or relating to the application as the Registrar may require.(2) The Registrar may require an applicant to undergo any interview that the Registrar considers necessary for a proper consideration of the application.(3) Subject to subsections (4) and (5), the Registrar may register an applicant if the Registrar is satisfied that the application satisfies the requirements in subsection (1), the applicant satisfies any requirement imposed under subsection (2), and the applicant meets —

the requirements for registration in section 10(1); or

if the Oversight Committee has exempted, under section 10(3), the applicant from having to meet any requirement in section 10(1)(b) or (c) —

the other requirements for registration in section 10(1); and

the condition or (if more than one) all the conditions that the Oversight Committee has imposed on the applicant in relation to the exemption.(4) The Registrar must refer an application mentioned in subsection (1) to the Oversight Committee for its decision if —

the Registrar is of the opinion that the applicant —

is not of good reputation or character;

is engaged in any business or occupation that is inconsistent with the integrity of a public accountant; or

is otherwise unfit to practise as a public accountant; or

the applicant has had his or her registration, licence or approval to practise as a public accountant in any other country or territory withdrawn, suspended, cancelled or revoked.(5) The Oversight Committee may, after considering an application under subsection (4), direct the Registrar to —

register the applicant as a public accountant; or

refuse to register the applicant as a public accountant.(6) Every registration of an applicant as a public accountant under this section is valid for the period starting on the date of registration and ending on 31 December of the year in which the date of registration falls.(7) An applicant who is aggrieved by a direction of the Oversight Committee to the Registrar to refuse to register the applicant may, within 30 days after being informed of the direction, appeal to the Minister whose decision is final.”.