In force2023 Revised Edition

Contents

Accountants Act · 2023 Revised Edition · Part · Accounting Corporations, Accounting Firms and Accounting Limited Liability Partnerships

24. Right of appeal against decision of Authority

(1)

An applicant for approval by the Authority of —

(a)

a company or proposed company as an accounting corporation;

(b)

a firm or proposed firm as an accounting firm;

(c)

a limited liability partnership or proposed limited liability partnership as an accounting Limited Liability Partnership; or

(d)

the name or a change in the name of an accounting corporation, accounting firm or accounting Limited Liability

Partnership, may, within 30 days after the Authority’s decision under section 20, 21, 22

or 23, as the case may be, is communicated to the applicant, appeal to the

Minister against the decision of the Authority.

(2)

An applicant making an appeal under subsection (1) shall comply with the prescribed requirements relating to such an appeal.

(3)

On the hearing of an appeal, the Minister may —

(a)

confirm the decision of the Authority; or

(b)

direct the Authority to grant the application for approval, either unconditionally or subject to conditions specified by the

Minister, and may make such order as he thinks fit.

Accountants

(4)

The decision of the Minister on appeal under subsection (3)

is final.

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