Accountants Act · 2023 Revised Edition · Part · General
60. Reinstatement to Registers
Official textFrom Attorney General's Chambers, unchanged
Where —
the registration of a public accountant has been cancelled under Part 6 or 7 and his name and particulars removed from the
Register of Public Accountants; or
the approval granted to an accounting corporation, accounting firm or accounting Limited Liability Partnership under
Part 5 is revoked under Part 7 and its name and particulars removed from the Register of Public Accounting Corporations, the Register of
Public Accounting Firms or the Register of Public Accounting Limited
Liability Partnerships, the public accountant, accounting corporation, accounting firm or accounting
Limited Liability Partnership shall, if an appeal to the Minister is allowed, be immediately reinstated to the Register of Public Accountants, the Register of
Public Accounting Corporations, the Register of Public Accounting Firms or
Accountants the Register of Public Accounting Limited Liability Partnerships, as the case may be, without payment of any fee.
The Authority may, in its discretion, after the expiration of not less than 2 years from the cancellation of the registration of any public accountant or the revocation of the approval granted under Part 5 to an accounting corporation, accounting firm or accounting Limited Liability
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;
Partnership, consider any fresh application for registration or approval by such public accountant, accounting corporation, accounting firm or accounting Limited Liability Partnership.
public accountant
“public accountant” means a person who is registered in accordance with this Act as a public accountant;
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);