Accountants Act · s 60

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60.
Reinstatement to Registers
(1) Where —
(a) the registration of a public accountant has been cancelled under Part 6 or 7 and his name and particulars removed from the
Register of Public Accountants; or
(b) the approval granted to an accounting corporation, accounting firm or accounting Limited Liability Partnership under
Part 5 is revoked under Part 7 and its name and particulars removed from the Register of Public Accounting Corporations, the Register of
Public Accounting Firms or the Register of Public Accounting Limited
Liability Partnerships, the public accountant, accounting corporation, accounting firm or accounting
Limited Liability Partnership shall, if an appeal to the Minister is allowed, be immediately reinstated to the Register of Public Accountants, the Register of
Public Accounting Corporations, the Register of Public Accounting Firms or

Accountants the Register of Public Accounting Limited Liability Partnerships, as the case may be, without payment of any fee.
(2) The Authority may, in its discretion, after the expiration of not less than 2 years from the cancellation of the registration of any public accountant or the revocation of the approval granted under Part 5 to an accounting corporation, accounting firm or accounting Limited Liability
Partnership, consider any fresh application for registration or approval by such public accountant, accounting corporation, accounting firm or accounting Limited Liability Partnership.

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s 60Reinstatement to Registers

(1)

Where —

(a)

the registration of a public accountant has been cancelled under Part 6 or 7 and his name and particulars removed from the

(b)

the approval granted to an accounting corporation, accounting firm or accounting Limited Liability Partnership under

Part 5 is revoked under Part 7 and its name and particulars removed from the Register of Public Accounting Corporations, the Register of

Public Accounting Firms or the Register of Public Accounting Limited

Liability Partnerships, the public accountant, accounting corporation, accounting firm or accounting

Limited Liability Partnership shall, if an appeal to the Minister is allowed, be immediately reinstated to the Register of Public Accountants, the Register of

Public Accounting Corporations, the Register of Public Accounting Firms or

Accountants the Register of Public Accounting Limited Liability Partnerships, as the case may be, without payment of any fee.

(2)

The Authority may, in its discretion, after the expiration of not less than 2 years from the cancellation of the registration of any public accountant or the revocation of the approval granted under Part 5 to an accounting corporation, accounting firm or accounting Limited Liability

Partnership, consider any fresh application for registration or approval by such public accountant, accounting corporation, accounting firm or accounting Limited Liability Partnership.