Professional Accountants Ordinance

(1)
The Council shall order a name to be removed from the
register—
(a)
in case the name is that of a certified public accountant, if
he—
(Amended
23 of 2004 s. 54
)
(i)
resigns;
(ii)
dies;
(iii)
has been registered by mistake or in consequence of any misleading, false or fraudulent statement, declaration or representation, either oral or in writing;
(iv)
has failed to renew his registration under
section
                        28
.
(Amended
41 of 2021 s. 117
)
(b)
(Repealed
41 of 2021 s. 117
)
(2)
The name of a certified public accountant shall not be removed from the register under subsection
(1
)(
a
)(
iv)
—
(Amended
85 of 1995 s. 6
;
23 of 2004 s. 54
)
(a)
unless notice is sent to him requiring him to renew his registration within
                    30 days from the date of the notice; or
(Amended
23 of 2004 s. 20
)
(b)
if and for so long as the Council may, pursuant to
section
                    49(3)
, refuse to accept his resignation from the Institute.
(Replaced
96 of 1994 s. 11
)
(3)
The order of the Council to remove the name of any certified public accountant
                from the register under subsection
(1
)(
a
)(
iii)
shall be served forthwith
                by the Registrar upon the certified public accountant concerned either personally or
                by post addressed to his registered address.
(Amended
85 of 1995 s. 6
;
23 of 2004 s. 20
)
(4)
The Registrar shall not remove the name of a certified public accountant from the
register—
(Amended
23 of 2004 s. 54
)
(a)
before the expiry of 30 days after the date of service of the order under subsection (3); or
(b)
in the case of an appeal made to the Court of Appeal against the order
                    under
section 41
, before the appeal is finally determined.
(Amended
10 of 2005 s. 49
)
(5)
When the name of a certified public accountant is removed from the register,
                under subsection
(1
)(
a
)(
iii)
, the Registrar shall, as soon as practicable
                thereafter, cause to be published in the Gazette a notice to that effect.
(Amended
14 of 1985 s. 6
;
85 of 1995 s. 6
)
(6)
If the name of a certified public accountant is removed from the register under
                this
                section,
                under
section 35(1
)(
a)
of the
pre-
amended Ordinance or under
section
                    37CA(4)
of the AFRC Ordinance—
(Amended
23 of 2004 s. 54
;
41 of 2021 s. 117
)
(a)
the certificate of registration and the practising certificate, if any,
                    issued to the certified public accountant shall be deemed to be cancelled with
                    effect from the date on which his name is so removed; and
(b)
no refund of the registration fee or any part thereof shall be
                    made.