Accountants Act · 2023 Revised Edition · Part · Administration of Act
11. Registers
Official textFrom Attorney General's Chambers, unchanged
The Registrar shall be responsible for the custody and maintenance of —
Registrar
“Registrar” means the Registrar of Public Accountants appointed by His Majesty the Sultan and Yang Di-Pertuan under section 10(1)(a) and includes a Deputy Registrar and an Assistant Registrar appointed under section 10(1)(b);
the Register of Public Accountants;
the Register of Public Accounting Corporations;
the Register of Public Accounting Firms; and
the Register of Public Accounting Limited Liability
Partnerships.
The Registrar shall —
record —
in the Register of Public Accountants, the name and relevant particulars of every public accountant who is
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registered under this Act or whose registration has been suspended or cancelled;
in the Register of Public Accounting Corporations, the name and relevant particulars of every accounting corporation that is approved under this Act or that has had its approval revoked;
in the Register of Public Accounting Firms, the name and relevant particulars of every accounting firm that is approved under this Act or that has had its approval revoked;
in the Register of Public Accounting Limited Liability
Partnerships, the name and relevant particulars of every accounting Limited Liability Partnership that is approved under this Act or that has had its approval revoked;
allow any person to inspect the Register of Public
Accountants, the Register of Public Accounting Corporations, the
Register of Public Accounting Firms or the Register of Public
Accounting Limited Liability Partnerships in such manner and on such terms as the Oversight Committee may determine;
insert in the appropriate register any change in the names or relevant particulars recorded therein that may have been notified to him or that may otherwise have come to his knowledge; and
correct any error in any entry in any of the registers.
Terms defined in s 2
accounting corporation
Defined · s 2“accounting corporation” means a company approved as an accounting corporation under section 20;
accounting firm
Defined · s 2“accounting firm” means a firm approved as an accounting firm under section 21;
accounting limited liability partnership
Defined · s 2“accounting limited liability partnership” means a limited liability partnership approved as an accounting limited liability partnership under section 22;
Oversight Committee
Defined · s 2“Oversight Committee” means the Public Accountants Oversight Committee appointed by the Authority under section 5(1);
public accountant
Defined · s 2“public accountant” means a person who is registered in accordance with this Act as a public accountant;
Register of Public Accountants
Defined · s 2“Register of Public Accountants” means the register kept and maintained under section 6(1)(a)(i);
Register of Public Accounting Corporations
Defined · s 2“Register of Public Accounting Corporations” means the register kept and maintained under section 6(1)(a)(ii);
Register of Public Accounting Firms
Defined · s 2“Register of Public Accounting Firms” means the register kept and maintained under section 6(1)(a)(iii);
Register of Public Accounting Limited Liability Partnerships
Defined · s 2“Register of Public Accounting Limited Liability Partnerships” means the register kept and maintained under section 6(1)(a)(iv);
Registrar
Defined · s 2“Registrar” means the Registrar of Public Accountants appointed by His Majesty the Sultan and Yang Di-Pertuan under section 10(1)(a) and includes a Deputy Registrar and an Assistant Registrar appointed under section 10(1)(b);
relevant particulars
Defined · s 2“relevant particulars”, in relation to a public accountant, an accounting corporation, an accounting firm or an accounting Limited Liability Partnership, means such particulars of the public accountant, accounting corporation, accounting firm or accounting Limited Liability Partnership as the Authority may determine to be relevant for inclusion in the Register of Public Accountants, the Register of Public Accounting Corporations, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships, as the case may be;
Part
Registration of Public Accountants
Part
Accounting Corporations, Accounting Firms and Accounting Limited Liability Partnerships
Part
Practice Monitoring Programme
Part
Disciplinary Proceedings
Part