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Renewal of certificate of registration

Accountants (Public Accountants) Rules

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—(1) An application for the renewal of a certificate of registration shall be made in such form as the Oversight Committee may determine and shall be accompanied by the appropriate fee specified in the First Schedule.(2) For the purpose of section 13(3)(a) and (c) of the Act, a public accountant shall not be entitled to have his certificate of registration renewed if the Oversight Committee finds that he has failed —(a)to meet the required standard of professional conduct and practice as determined by the Authority; or(b)to satisfy the requirements relating to continuing professional education in accordance with the Third Schedule.(3) The Oversight Committee may require an applicant to furnish such information, certificate, document or other evidence as the Oversight Committee may require for the purpose of satisfying itself that the applicant is entitled to have his certificate of registration renewed.(4) For the purposes of paragraph (3), the Oversight Committee or the Registrar may require any information furnished thereunder to be verified by a statutory declaration.

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