No.1 Punuc AccouNTANTS (b) AND AuDITORS AMENDMENT is qualified for registration as a public auditor, public accountant, tax accountant or general accountant, as the case may be; and shall forward the application, together with the registration fee, to the secretary of the Board. 23 Registration (1) The Board shall consider every application for registration forwarded to it in tenns of section 22 and- (a) if the Board is satisfied that the applicant is qualified for registration, the Board shall direct the secretary of the Board to register the applicant in the appropriate Register; (b) if the Board is not so satisfied, the Board shall refuse the application and direct the secretary of the Board to notify the applicant in writing of its decision. (2) Whenever the secretary of the Board registers a person in terms of this section, he or she shall issue that person with a certificate in the form prescribed, indicating the Register in which that person has been registered. 24 Cancellation or suspension of registration (1) Subject to subsection (4), the Board shall direct the secretary of the Board to cancel the registration of any registered person who- (a) has ceased to be a member of any constituent body by virtue of whose membership he or she was registered; or (b) has been adjudged orotl1erwise declared insolvent or bankrupt in terms of a law in force in any country; or (c) has made an assignment to or arrangement or composition with his or her creditors in terms of a law in force in any country; or (d) has been convicted inside or outside Zimbabwe of a criminal offence which, in the opinion of the Board,is of a disgraceful or dishonourable nature; or (e) is certified either inside or outside Zimbabwe to be mentally disordered or defective or of unsound mind in terms of the Mental Health Act [Chapter 15:06] or an equivalent law in a foreign country. (2) Subject to subsection (3), if the Board is notified in writing by a constituent body that it has suspended the membership of a registered person, the Board shall suspend that person's registration for the sa..rne period as his or her membership has been suspended. (3) Before reaching a decision as to whether or not a registered person's registration should be cancelled or suspended in tetms of subsection (I), the Board shall(a) inform him or her in writing of the grounds on which it might reach such a decision and afford him or her a reasonable opportunity to malce representations in the matter. in writing or in person as the Board thinks fit; and 8 2015

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