10. The Board shall keep and maintain, in such form as the Board may determine, a register to be called the Register of Public Accountants.
Appointment and duties of Registrar
11.—(1) The Minister shall appoint a Registrar of the Board.
(2) The Registrar shall be under the general direction of the Board and shall sign all certificates of registration and record all entries of registration, cancellations and reinstatements in the Register of Public Accountants.
(3) The Registrar shall attend all meetings of the Board and record the proceedings thereof and shall conduct the correspondence and deal with such matters as may be assigned to him by the Chairman or by the Board.
(4) The Registrar shall —
(a)
prepare and publish in the Gazette a list containing the names, qualifications and addresses of all public accountants as soon as may be convenient after 11th February 1989 and thereafter shall publish a revised list at least once in 3 years; and
(b)
from time to time publish in the Gazette the names, qualifications and addresses of public accountants added to or removed from the Register of Public Accountants.
(5) In any proceedings, a list published under subsection (4) shall be prima facie evidence that the persons whose names appear therein are public accountants.
(6) The Minister may appoint a person to act as Registrar during the absence from Singapore or incapacity from illness or otherwise of the Registrar.
Qualifications for registration
12.—(1) No person shall be registered as a public accountant by the Board if he is below the age of 21 years or if in the opinion of the Board he is not of good character or reputation or is engaged in any business or occupation inconsistent with the integrity of a public accountant.
(2) A body corporate shall not be eligible for registration under this Part.
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(3) Subject to subsections (1) and (2), every person shall be entitled, on payment of such registration fee as may be prescribed by the Board, to be registered as a public accountant under this Part if he —
(a)
has passed such examinations in accountancy and other matters, if any, as may be prescribed by the Board; and
(b)
has complied with all the requirements relating to practical experience as may be prescribed by the Board.
(4) The Minister may after consultation with the Board exempt, subject to such conditions as he thinks fit, any person from such requirements as may be prescribed by the Board under this section.
Application for registration
13.—(1) Any person who desires to be registered as a public accountant shall make an application to the Board in such form or manner as the Board may require.
(2) An application under subsection (1) shall be accompanied by —
(a)
the prescribed fee; and
(b)
a declaration by the applicant verifying any information contained in or relating to the application.
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Appeal against refusal to register
14. Any person aggrieved by the refusal of the Board to register him as a public accountant may, within 30 days of the receipt of the notice in writing of such refusal, appeal to the Minister whose decision shall be final.
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Certificates of registration
15.—(1) Any person registered as a public accountant under this Part shall, on payment of the prescribed fee, be entitled to receive a certificate of registration under the hand of the Registrar.
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(2) Subject to the provisions of this Act, every such certificate of registration —
(a)
if issued or renewed before 1st January 1999, shall be in force from the date of its issue or renewal to 31st December of the third year following that in which it is issued or renewed; and
(b)
if issued or renewed on or after 1st January 1999, shall be in force from the date of its issue or renewal to 31st December of the year in respect of which it is issued or renewed.
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(3) A public accountant who desires to renew his certificate of registration upon the expiry thereof shall, within the prescribed time, make an application therefor in the prescribed form.
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(4) An application under subsection (3) shall be accompanied by —
(a)
the prescribed fee; and
(b)
a declaration by the applicant verifying any information contained in or relating to the application.
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(5) The Board shall not renew the certificate of registration of a public accountant unless it is satisfied that the public accountant has complied with the prescribed requirements relating to —
(a)
continuing professional education;
(b)
the appraisal of the public accountant’s professional conduct and practice; and
(c)
any other matter which the Board considers relevant.
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(6) The Board may revoke the certificate of registration of any public accountant who has ceased to be registered in the Register of Public Accountants.
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Notification of changes in particulars in Register of Public Accountants
16. Every public accountant shall notify the Registrar in writing within one month of any change of name or business address bearing on the particulars entered in the Register of Public Accountants.
Persons deemed to be registered under this Act
17. Every person who immediately before 11th February 1989 was registered as a public accountant or licensed accountant with the Society, shall be deemed to be registered as a public accountant under the corresponding provisions of this Act.
Public accountants to be members of Institute
18. Any person registered as a public accountant shall, unless he is a member of the Institute by virtue of section 41(2), apply to the Institute within 21 days from the date of issue of the certificate of registration to be a member of the Institute.
