Accountants Act · 2023 Revised Edition · Part · Registration of Public Accountants
17. Duty to report change in particulars
Official textFrom Attorney General's Chambers, unchanged
Every public accountant shall, whenever there is any change in his name or any of his relevant particulars as recorded in the Register of Public
public accountant
“public accountant” means a person who is registered in accordance with this Act as a public accountant;
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Accountants, notify the Registrar of such change within 30 days thereof in such manner as the Authority may require.
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);
Any person who fails without reasonable excuse to comply with subsection (1) is guilty of an offence and liable on conviction to a fine not exceeding $1,000.
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;
public accountant
Defined · s 2“public accountant” means a person who is registered in accordance with this Act as a public accountant;
Register of Public Accountants
Defined · s 2“Register of Public Accountants” means the register kept and maintained under section 6(1)(a)(i);
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);
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;
Part
Accounting Corporations, Accounting Firms and Accounting Limited Liability Partnerships
Part
Practice Monitoring Programme
Part
Disciplinary Proceedings
Part