Section 6

Powers and functions of Authority

of Accountants Act

ActIn forceProvision 6 of 68

(1)

The Authority in the discharge of the Authority’s functions under section 5 shall —

(a)

keep and maintain —

(i)

a Register of Public Accountants;

(ii)

a Register of Public Accounting Corporations;

(iii)

a Register of Public Accounting Firms;

(iv)

a Register of Public Accounting Limited Liability

Partnerships; and

(v)

such other registers as may be necessary for the purposes of this Act;

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(b)

consider and, as appropriate, grant, whether unconditionally or subject to such conditions as it thinks fit, or reject —

(i)

all applications for registration made under Part 4; and

(ii)

all applications for approval under Part 5;

(c)

inquire into —

(i)

any complaint against any public accountant, accounting corporation, accounting firm or accounting Limited

Liability Partnership; or

(ii)

any information relating to any professional misconduct on the part of any public accountant, accounting corporation, accounting firm or accounting Limited

Liability Partnership, and, if necessary, institute disciplinary proceedings in accordance with

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