Accountants Act · 2023 Revised Edition · Part · Accounting Corporations, Accounting Firms and Accounting Limited Liability Partnerships
25. Notification of approval and record in Register
Official textFrom Attorney General's Chambers, unchanged
Where the Authority has approved a company, a firm or a limited liability partnership as an accounting corporation, an accounting firm or an accounting Limited Liability Partnership under this Part, the Registrar shall —
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;
notify the accounting corporation, accounting firm or accounting Limited Liability Partnership of the approval; and
accounting corporation
“accounting corporation” means a company approved as an accounting corporation under section 20;
record the name and relevant particulars of the accounting corporation, accounting firm or accounting Limited Liability
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;
Partnership in the Register of Public Accounting Corporations, the
Register of Public Accounting Corporations
“Register of Public Accounting Corporations” means the register kept and maintained under section 6(1)(a)(ii);
Register of Public Accounting Firms or the Register of Public
Register of Public Accounting Firms
“Register of Public Accounting Firms” means the register kept and maintained under section 6(1)(a)(iii);
Accounting Limited Liability Partnerships, as the case may be.
Terms defined in s 2
accounting corporation
Defined · s 2“accounting corporation” means a company approved as an accounting corporation under section 20;
accounting firm
Defined · s 2“accounting firm” means a firm approved as an accounting firm under section 21;
accounting limited liability partnership
Defined · s 2“accounting limited liability partnership” means a limited liability partnership approved as an accounting limited liability partnership under section 22;
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;
Register of Public Accounting Corporations
Defined · s 2“Register of Public Accounting Corporations” means the register kept and maintained under section 6(1)(a)(ii);
Register of Public Accounting Firms
Defined · s 2“Register of Public Accounting Firms” means the register kept and maintained under section 6(1)(a)(iii);
Register of Public Accounting Limited Liability Partnerships
Defined · s 2“Register of Public Accounting Limited Liability Partnerships” means the register kept and maintained under section 6(1)(a)(iv);
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;
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