2015
Pt:BUC Acc:ut.':"1TANTS ,\:\D AuDITORS A:v!ENDMENT
No. I
and has passed examinations to achieve a general accountancy qualification that have been approved by the Board in consultation with the body
referred to in paragraph (a), (b) or (c).
(5) A person shall not be qualified for registration if-
(a)
he or she has been adjudged or otherwise declared insolvent
or bankrupt in terms or a law in force in any country, and
has not hcen rehabilitated or discharged; or
(b)
he or she has made an assignment to or arrangement or
composition with his or her creditors in terms of a law in
force in any country, and the assignment, anangement or
composition has not been rescinded or set aside; or
(c)
within the period of five yecu·s immediately preceding his
application for registration( i)
he or she has been convicted ins ide or outside Zimbabwe
of a criminal offence which,in the opinion of the Board,
is of a disgraceful or clishonourable nature; or
(ii)
he or she has behaved in amannerwhich,in the opinion
of the Board, is uf a disgraceful or dishonourable
nature;
or
(d)
he or sbe has been certified either inside or outside Zimbabwe
to be mentally disordered or defective or of unsound mind
in terms of the Mental Health Act l Chapter I 5:06] or an
equivalent law in a foreign country, and the certification
remains in force.
(6) Before reaching a decision as to whether or not a person is
disqualified for registration in terms of subsection (5), the Board shall-(a)
inform him or her in writing ofthe grounds on which it might
reach such a decision and afford him or her a reasonable
opportunity to make representations in the matter, in w1iting
or in person as the Board thinks fit; and
(b)
pay due regard to any representations made by him or her
in terms of paragraph (a).
(7) Any general accountant who becomes qualilicd as a tax
accountant, public accountant or public auditor. or tax accountant who
becomes qualified <1S a public accountant or public auditor, or public
accountant who becomes qualified as a public auclitor,must, before practising
as snelL obtain the appropriate registration as such under this Part
22
Application for registration
( 1) Any person who wishes to be registered in any of the Registers
referred to in section 19(1) shaH submit to the constituent body uf which
he or she is a member an application therefor in the form and manner
prescribed, together \vilh the prescribed reg:istra! ion fee.
On r..:ceipt of an application in terms
or subsection (l), the
secretary or registrar or other executive officer of the constituent body
concemed shall cert~fy in wTiting whether or nor the applicant(a)
standing of tbe constituent
is a mcmher in
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, and