Accountants Act · 2023 Revised Edition · Part · Administration of Act
6. Powers and functions of Authority
Official textFrom Attorney General's Chambers, unchanged
The Authority in the discharge of the Authority’s functions under section 5 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;
keep and maintain —
a Register of Public Accountants;
a Register of Public Accounting Corporations;
a Register of Public Accounting Firms;
a Register of Public Accounting Limited Liability
Partnerships; and
such other registers as may be necessary for the purposes of this Act;
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consider and, as appropriate, grant, whether unconditionally or subject to such conditions as it thinks fit, or reject —
all applications for registration made under Part 4; and
all applications for approval under Part 5;
inquire into —
any complaint against any public accountant, accounting corporation, accounting firm or accounting Limited
Liability Partnership; or
any information relating to any professional misconduct on the part of any public accountant, accounting corporation, accounting firm or accounting Limited
Liability Partnership, and, if necessary, institute disciplinary proceedings in accordance with
Part 7;
conduct or arrange for the conduct of such examinations as it thinks necessary for the purposes of registering public accountants; and
administer the continuing professional education programmes for public accountants;
consult the Brunei Institute of Certified Public Accountants or such other person as he thinks fit.
The registers referred to in subsection (1)(a) may be kept in such form as the Authority may determine.
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;
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);
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);
Part
Registration of Public Accountants
Part
Accounting Corporations, Accounting Firms and Accounting Limited Liability Partnerships
Part
Practice Monitoring Programme
Part
Disciplinary Proceedings
Part