Accountants Act · 2023 Revised Edition · Part · Administration of Act
12. Certificate of Registrar
Official textFrom Attorney General's Chambers, unchanged
Where any question arises as to whether or not —
a person is or was a public accountant registered under this
public accountant
“public accountant” means a person who is registered in accordance with this Act as a public accountant;
Act;
a company is or was an accounting corporation approved under this Act;
a firm is or was an accounting firm approved under this Act;
or
Accountants
a limited liability partnership is or was an accounting Limited
Liability Partnership approved under this Act;
an entry in any register kept under this Act is accurate or correct, a certificate issued by the Registrar addressing such question shall be admissible as evidence in any proceedings and shall be prima facie evidence of the facts stated therein.
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);
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;
public accountant
Defined · s 2“public accountant” means a person who is registered in accordance with this Act as a public accountant;
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);
Part
Registration of Public Accountants
Part
Accounting Corporations, Accounting Firms and Accounting Limited Liability Partnerships
Part
Practice Monitoring Programme
Part
Disciplinary Proceedings
Part