Section 16 — Accountants Act

(1)

Unless the Authority or the Registrar allows otherwise, a public accountant who desires to renew his certificate of registration upon its expiry shall, not less than 60 days before the date of the expiry, submit his application for the renewal to the Authority in such form or manner as the

Authority 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.

(3)

Unless the Authority determines otherwise, a public accountant shall not be entitled to have his certificate of registration renewed if he has failed —

(a)

to comply with the prescribed requirements relating to continuing professional education;

(b)

to pass any practice review under Part 6 or comply with any order or requirement under section 44(1)(a); or

(c)

to satisfy any such other requirement as the Authority or

Registrar thinks relevant.