Accountants Act · 2023 Revised Edition · Part · Registration of Public Accountants
13. Qualifications for registration
Official textFrom Attorney General's Chambers, unchanged
Any person who —
has attained the age of 21 years; and
satisfies the prescribed requirements relating to —
qualifications;
practical experience;
membership of the Brunei Institute of Certified Public
Accountants;
membership of any professional accountancy body or organisation specified in Schedule 2 other than the
Brunei Institute of Certified Public Accountants, shall be entitled, on payment of the prescribed fee, to be registered as a public accountant under this Part.
The Authority may, after consultation with the Oversight
Authority
“Authority” means such person as is appointed by His Majesty the Sultan and Yang Di-Pertuan under section 3(1) to be the Authority for the purposes of this Act;
Committee and subject to such conditions as he thinks fit, exempt any person from any of the prescribed requirements referred to in subsection (1)(b).
Accountants 20
Terms defined in s 2
Authority
Defined · s 2“Authority” means such person as is appointed by His Majesty the Sultan and Yang Di-Pertuan under section 3(1) to be the Authority for the purposes of this Act;
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;
Part
Accounting Corporations, Accounting Firms and Accounting Limited Liability Partnerships
Part
Practice Monitoring Programme
Part
Disciplinary Proceedings
Part