2015
PuBuc Acco1!NTV'-iTS
No.1
AND AuDJTOR;.. AMEN!X>1ENT
"(6) A member may be reappointed, but no member may serve more than two
consecutive terms.".
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New Part substituted for Part Ill
Cap. 27:12
Part III of the principal Act is repealed and the following Part is substituted·-"PART III
REGISTERS AND Rr:GTSTRAT!ON
19 Registers of Public Auditors, Public Accountants, Tax
,L\ccountants and General Accountants
( 1) The Board shall establish the following
registers~
(a)
the I(egister of Public Auditors; and
(b)
the Register of Public Accountants; and
(c)
the Register of Tax Accountants; and
(d)
the Register of Gt:neral Accountants; and
(e)
a register, by whatever name the Board may designate it,
in which shaH he recorded the names, address and other
prescribed particulars of every finn, partnership or other
entity offering accountancy profession services for hire or
reward.
(2) The secretary of the Board shall be responsible, subject to
any directions given to him or her by the Board, for maintaining the
Registers and, subject to subsection (3), ensuring that entries arc made
in the appropriate Register recording~
(a)
the name and such other particulars as may be prescribed of
each person whom the Board has directed shaH be registered;
and
the fact that a practising certificate has been issued to a
registered person, or that any such practising certificate has
ceased to be valid: and
(c)
particulars of the c~mcellation or suspension of any person's
registration, and of the restoration of any such cancelled
registration or the termination of any such suspension; and
(d)
any necessary corrections or alterations to cmy particulars
or facts referred to in paragraph (a), (b) or (c); and
(e)
any other particulars that may be prescribed or that the Board
may determine.
The obligation for a linn, partnership or other entity referred
to in Sltbscction (2)( c) to be registered, the conditions for such registration.
!he penalties for non-compliance with such obligation or condiLions, and
the particular:s to he entered in the register referred to in subsection (2)
(c), shall be as
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regulations made in tt:rms of section 44.
Registers to be open to inspection
Any per:;on may inspect a Register and make copies of any
therein at all reasonable times on payrnent of such fee as may be
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