2015 No.1 PuBLIC Accm-:-irA0TS AND AI;DITORS AiviENDMEc.fT (b) pay due regard to any representations made in terms of paragraph (a)_ him or her Whenever the secretary cancels or suspends a person's registration in terms of this section. he or she shall notify that person, in writing, of the cancellation or suspension_ 25 Restoration of registration (I) The Board shall direct the secretary of the Board to restore to the Register the name of a person whose registration was cancelled on the ground referred to in section 24(l)(a), if a constituent body notifies the Board, in writing, that he or she has become a member of the hody or has had his or her membership restored_ (2) A person ·whose registration has been cancelled in terms of section24 may apply for his or herregistration to be restored, and sections 21 to 23 shall apply, with such changes as may be necessary, as if he or she were applying for registration."_ 8 Amendment of section 26 Cap. 27:12 Section 2G ("Prohibition against practice \vithout practising certificate")( 1) of the principal Act is amended by the deletion wherever it occurs of "public accountant or a public auditor" and the substitution of "a public auditor, public accountant, tax accountant or general accountant". 9 New section substituted for section 28 of Cap. 27:12 Section 28 of the principal Act is repealed and the following is substituted- "28 Issue or refusal of practising certificate (1) On receipt of an application for a practising certificate in terms of section 27, the Board shall issue a practising certificate to the applicant authorizing him or her to practise as a a public auditor, pubhc accountant, tax accountant or general accountant, if the Board is satisfied that the applicant- (a) is registered in the appropriate Register; and (b) is '' member in good standing of a constituent body; and, if the Board is not so satisfied, it shall refuse to issue the practising certificate concerned and shall advise the applicant accordingly. (2) Where an applicant who already holds a practising certificate authorising him or her to practise as a public accountant, tax accountant or general accountant has applied for a practising certificate authorizing him or her to practise as a public auditor or in a registrable category of the accountancy profession other than the one for which he or she was registered, the Bomd shall reqllire him or her to surrender his or her existing practising certificate before issuing him or her \-vith a new practising certificate_". of section 30 of Cap. 27:12 10 Section 30 ("'T'e1111s and conditions of practising certificates"') of the principal i\ct is ~nnendecl- (a) ihe repeal of subsection (3) and the substitution of9