Accountants Act · 2023 Revised Edition · Part · Registration of Public Accountants
16. Renewal of registration
Official textFrom Attorney General's Chambers, unchanged
Unless the Authority or the Registrar allows otherwise, a public accountant who desires to renew his certificate of registration upon its expiry shall, not less than 60 days before the date of the expiry, submit his application for the renewal to the Authority in such form or manner as the
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;
Authority may require.
An application under subsection (1) shall be accompanied by —
the prescribed fee; and
a declaration by the applicant verifying any information contained in or relating to the application.
Unless the Authority determines otherwise, a public accountant shall not be entitled to have his certificate of registration renewed if he has failed —
public accountant
“public accountant” means a person who is registered in accordance with this Act as a public accountant;
to comply with the prescribed requirements relating to continuing professional education;
to pass any practice review under Part 6 or comply with any order or requirement under section 44(1)(a); or
to satisfy any such other requirement as the Authority or
Registrar thinks relevant.
Terms defined in this Act
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;
practice review
Defined · s 38“practice review” means a study, appraisal or review of one or more aspects of the professional work of a public accountant that is carried out under a practice monitoring programme;
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
Accounting Corporations, Accounting Firms and Accounting Limited Liability Partnerships
Part
Practice Monitoring Programme
Part
Disciplinary Proceedings
Part