Accountants Act · 2023 Revised Edition · Part · Registration of Public Accountants
18. Removal from Register of Public Accountants
Official textFrom Attorney General's Chambers, unchanged
The Registrar shall remove from the Register of Public
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);
Accountants the name and relevant particulars of any public accountant —
relevant particulars
“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;
who has died;
who has become unfit to practise as a public accountant by reason of any physical or mental condition;
who has been adjudged a bankrupt;
who, without reasonable excuse, has failed to renew his certificate of registration after 30 days from the date of the expiry thereof;
whose registration has been cancelled under the provisions of
Part 6 or 7; or
who has applied to the Authority for his registration to be cancelled and whose application has been granted by the Oversight
Committee.
Subject to subsection (3), any person whose name has been removed from the Register under subsection (1)(d) may, if he desires to be reinstated in the Register, apply to the Registrar for reinstatement within 21 days of his being informed by the Registrar of the removal of his name from the Register, and the Registrar shall, upon payment of the prescribed fee by the applicant, reinstate the applicant in the Register.
The Registrar shall not remove the name and relevant particulars of a public accountant from the Register of Public Accountants under subsection (1)(d) and the Authority shall not grant an application by a public accountant to cancel his registration under subsection (1)(f), if the Registrar or Authority, as the case may be, has received any complaint or information
public accountant
“public accountant” means a person who is registered in accordance with this Act as a public accountant;
Accountants against the public accountant under Part 7, or if disciplinary proceedings under that Part are pending against him.
The Authority may also cancel the registration of a public accountant and order the removal of his name and relevant particulars from the Register of Public Accountants if he is satisfied that —
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;
the public accountant has obtained his registration by fraud or misrepresentation;
the public accountant has made an arrangement with his creditors;
the public accountant no longer satisfies any of the requirements prescribed under section 13(1)(b) by virtue of which he was registered under this Part;
for any reason, the public accountant has been censured by any professional accountancy body or organisation of which he is a member or with which he is registered, or has had his membership or registration with such body or organisation terminated or suspended; or
the public accountant is no longer in a position to discharge the duties of a public accountant effectively.
The Authority shall, before exercising its powers under subsection (4), notify the public accountant concerned of its intention to take such action and shall give him an opportunity to submit reasons, within such period as the Authority may determine, as to why his registration should not be cancelled.
Any public accountant who is aggrieved by an order under subsection (4) may, within 30 days of being notified of the order, appeal to the Minister whose decision is final.
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;
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