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bruneilawsby aturio
In force2023 Revised Edition
Contents

Part · Registration of Public Accountants

14. Application for registration

(1)

Any person who desires to be registered as a public accountant under this Part may make an application to the Authority in such form or manner as the Authority may require.

(2)

An application under subsection (1) shall be accompanied by —

(a)

the prescribed fee; and

(b)

a declaration by the applicant verifying any information contained in or relating to the application.

(3)

The Authority may require an applicant for registration to undergo such interviews as the Authority may determine.

(4)

The Authority may refuse to register any applicant who —

(a)

in the opinion of the Authority —

(i)

is not of good reputation or character;

(ii)

is engaged in any business or occupation that is inconsistent with the integrity of a public accountant; or

(iii)

is otherwise unfit to practise as a public accountant; or

(b)

has had his registration, licence or approval to practise as a public accountant in any other country or territory withdrawn, suspended, cancelled or revoked.

(5)

Where the Authority refuses to register an applicant, he shall by notice in writing inform the applicant of his refusal.

(6)

Any person who is aggrieved by any refusal of the Authority under subsection (4) may, within 30 days of the notice given under subsection (5), appeal to the Minister whose decision is final.

Report

Read on from s 15

Part

Accounting Corporations, Accounting Firms and Accounting Limited Liability Partnerships

Read on from Part

Part

Practice Monitoring Programme

Read on from Part

Part

Disciplinary Proceedings

Read on from Part

Part

General

Read on from Part

Schedules