Section 13

Qualifications for registration

of Accountants Act

ActIn forceProvision 13 of 68

(1)

Any person who —

(a)

has attained the age of 21 years; and

(b)

satisfies the prescribed requirements relating to —

(i)

qualifications;

(ii)

practical experience;

(iii)

membership of the Brunei Institute of Certified Public

Accountants;

(iv)

membership of any professional accountancy body or organisation specified in Schedule 2 other than the

Brunei Institute of Certified Public Accountants, shall be entitled, on payment of the prescribed fee, to be registered as a public accountant under this Part.

(2)

The Authority may, after consultation with the Oversight

Committee and subject to such conditions as he thinks fit, exempt any person from any of the prescribed requirements referred to in subsection (1)(b).

Accountants 20

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