Page:Accountants Act 2004.pdf/52

52 decision of the Oversight Committee on the public accountant, accounting corporation or accounting firm, as the case may be.

(2) The decision of the High Court on appeal under subsection (1) shall be final. PART VII MISCELLANEOUS Reinstatement to Register

55.—(1) Where—
 * (a) the registration of a public accountant has been cancelled under Part V or VI and his name and particulars removed from the Register of Public Accountants; or
 * (b) the approval granted to an accounting corporation or accounting firm under Part IV is revoked under Part VI and its name and particulars removed from the Register of Public Accounting Corporations or the Register of Public Accounting Firms,

the public accountant, accounting corporation or accounting firm concerned shall, if his or its appeal to the High Court is allowed, be immediately reinstated to the Register of Public Accountants, the Register of Public Accounting Corporations or the Register of Public Accounting Firms, as the case may be, without payment of any fee.

(2) The Oversight Committee may, in its discretion, after the expiration of not less than 2 years from the cancellation of the registration of any public accountant or the revocation of the approval granted under Part IV to an accounting corporation or accounting firm, consider any fresh application for registration or approval by such public accountant, accounting corporation or accounting firm.

Holding out as public accountant, accounting corporation or accounting firm

56.—(1) A person who is not registered as a public accountant under this Act shall not—
 * (a) practise as a public accountant;