Accountants Act · s 6

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6.
Powers and functions of Authority
(1) The Authority in the discharge of the Authority’s functions under section 5 shall —
(a) keep and maintain —
(i) a Register of Public Accountants;
(ii) a Register of Public Accounting Corporations;
(iii) a Register of Public Accounting Firms;
(iv) a Register of Public Accounting Limited Liability
Partnerships; and
(v) such other registers as may be necessary for the purposes of this Act;

Accountants 14
(b) consider and, as appropriate, grant, whether unconditionally or subject to such conditions as it thinks fit, or reject —
(i) all applications for registration made under Part 4; and
(ii) all applications for approval under Part 5;
(c) inquire into —
(i) any complaint against any public accountant, accounting corporation, accounting firm or accounting Limited
Liability Partnership; or
(ii) any information relating to any professional misconduct on the part of any public accountant, accounting corporation, accounting firm or accounting Limited
Liability Partnership, and, if necessary, institute disciplinary proceedings in accordance with
Part 7;
(d) conduct or arrange for the conduct of such examinations as it thinks necessary for the purposes of registering public accountants; and
(e) administer the continuing professional education programmes for public accountants;
(f) consult the Brunei Institute of Certified Public Accountants or such other person as he thinks fit.
(2) The registers referred to in subsection (1)(a) may be kept in such form as the Authority may determine.

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s 6Powers and functions of Authority

(1)

The Authority in the discharge of the Authority’s functions under section 5 shall —

(a)

keep and maintain —

(i)

a Register of Public Accountants;

(ii)

a Register of Public Accounting Corporations;

(iii)

a Register of Public Accounting Firms;

(iv)

a Register of Public Accounting Limited Liability

Partnerships; and

(v)

such other registers as may be necessary for the purposes of this Act;

Accountants 14

(b)

consider and, as appropriate, grant, whether unconditionally or subject to such conditions as it thinks fit, or reject —

(i)

all applications for registration made under Part 4; and

(ii)

all applications for approval under Part 5;

(c)

inquire into —

(i)

any complaint against any public accountant, accounting corporation, accounting firm or accounting Limited

Liability Partnership; or

(ii)

any information relating to any professional misconduct on the part of any public accountant, accounting corporation, accounting firm or accounting Limited

Liability Partnership, and, if necessary, institute disciplinary proceedings in accordance with

Part 7;

(d)

conduct or arrange for the conduct of such examinations as it thinks necessary for the purposes of registering public accountants; and

(e)

administer the continuing professional education programmes for public accountants;

(f)

consult the Brunei Institute of Certified Public Accountants or such other person as he thinks fit.

(2)

The registers referred to in subsection (1)(a) may be kept in such form as the Authority may determine.