Accountants Act · s 23

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23.
Liability Partnership
(1) The Authority shall not approve the name or proposed name, or any proposed change in the name, of an accounting corporation, accounting firm or accounting Limited Liability Partnership if he is of the opinion that the name or proposed name —
(a) is undesirable; or
(b) is a name of a kind that the Minister has directed the
Authority not to accept for registration.
(2) Notwithstanding section 20 of the Companies Act (Chapter 39), an accounting corporation which is a limited company need not have the word “Limited” or “Berhad” as part of its name and an accounting corporation which is a private company need not have the word “Private” or
“Sendirian” as part of its name.
(3) Every accounting corporation shall have either the words
“Public Accounting Corporation” as part of its name or the acronym “PAC”
at the end of its name, and no person, firm or company other than an approved accounting corporation shall have such words or acronym as part of or at the end of its name, as the case may be.
(4) The name of an accounting corporation, accounting firm or accounting Limited Liability Partnership shall not be changed without the prior approval in writing of the Authority.
(5) Notwithstanding anything in this section or in section 20 of the
Companies Act (Chapter 39), where the Authority is satisfied that the name of an accounting corporation, accounting firm or accounting Limited
Liability Partnership has been approved (whether through inadvertence or

Accountants 28
otherwise and whether originally or by change of name) in contravention of subsection (1), the Authority may direct the accounting corporation, accounting firm or accounting Limited Liability Partnership to change its name.
(6) The accounting corporation, accounting firm or accounting
Limited Liability Partnership shall comply with the direction of the
Authority under subsection (5) within 6 weeks of the date of the direction or such longer period as the Authority may allow.

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s 23Liability Partnership

(1)

The Authority shall not approve the name or proposed name, or any proposed change in the name, of an accounting corporation, accounting firm or accounting Limited Liability Partnership if he is of the opinion that the name or proposed name —

(a)

is undesirable; or

(b)

is a name of a kind that the Minister has directed the

Authority not to accept for registration.

(2)

Notwithstanding section 20 of the Companies Act (Chapter 39), an accounting corporation which is a limited company need not have the word “Limited” or “Berhad” as part of its name and an accounting corporation which is a private company need not have the word “Private” or

“Sendirian” as part of its name.

(3)

Every accounting corporation shall have either the words

“Public Accounting Corporation” as part of its name or the acronym “PAC”

at the end of its name, and no person, firm or company other than an approved accounting corporation shall have such words or acronym as part of or at the end of its name, as the case may be.

(4)

The name of an accounting corporation, accounting firm or accounting Limited Liability Partnership shall not be changed without the prior approval in writing of the Authority.

(5)

Notwithstanding anything in this section or in section 20 of the

Companies Act (Chapter 39), where the Authority is satisfied that the name of an accounting corporation, accounting firm or accounting Limited

Liability Partnership has been approved (whether through inadvertence or

Accountants 28

otherwise and whether originally or by change of name) in contravention of subsection (1), the Authority may direct the accounting corporation, accounting firm or accounting Limited Liability Partnership to change its name.

(6)

The accounting corporation, accounting firm or accounting

Limited Liability Partnership shall comply with the direction of the

Authority under subsection (5) within 6 weeks of the date of the direction or such longer period as the Authority may allow.