Regulation 4
Prescribed information under section 12B(4)(c) of Act
of Accountants (Prescribed Documents and Information) Rules 2024
Subsidiary LegislationIn forceProvision 4 of 5
Regulation 4
For the purposes of section 12B(4)(c) of the Act, the reference to a document in section 12B(1) of the Act excludes the following entries in a form submitted on the electronic transaction system:
(a)
in the case of an individual —
(i)
the individual’s email address;
(ii)
the individual’s mobile telephone number; and
(iii)
the individual’s residential address;
(b)
in the case of an accounting corporation — the accounting corporation’s email address;
(c)
in the case of an accounting firm — the accounting firm’s email address;
(d)
in the case of an accounting LLP — the accounting LLP’s email address.