15. Certificate of registration and record in Register of Public Accountants

Terms defined in s 2

• Authority

  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;

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• public accountant

  public accountant

  Defined · s 2

  “public accountant” means a person who is registered in accordance with this Act as a public accountant;

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• Register of Public Accountants

  Register of Public Accountants

  Defined · s 2

  “Register of Public Accountants” means the register kept and maintained under section 6(1)(a)(i);

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• Registrar

  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);

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• relevant particulars

  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;

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