Section 26

A public accountant shall notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public

Accounting Corporations, the Register of Public Accounting Firms or the

Register of Public Accounting Limited Liability Partnerships, as the case may be, of the accounting corporation, accounting firm or accounting

Limited Liability Partnership in which he is practising.

Any notification under subsection

shall be given within 30 days of the change and in such manner as the Authority may require.

Any person who fails without reasonable excuse to comply with this section is guilty of an offence and liable on conviction to a fine not exceeding $1,000.