Page:Accountants Act 2004.pdf/8

8 “Register of Public Accounting Corporations” means the register kept and maintained under this Act;

“Register of Public Accounting Firms” means the register kept and maintained under this Act;

“Registrar” means the Registrar of Public Accountants appointed by the Authority under section 7(1)(a) and includes a Deputy Registrar and an Assistant Registrar appointed under section 7(1)(b);

“relevant particulars”, in relation to a public accountant, an accounting corporation or an accounting firm, means such particulars of the public accountant, accounting corporation or accounting firm as the Oversight Committee may determine to be relevant for inclusion in the Register of Public Accountants, the Register of Public Accounting Corporations or the Register of Public Accounting Firms, as the case may be;

“repealed Accountants Act” means the Accountants Act (Cap. 2) in force immediately before the appointed day;

“rules” means rules made under section 64;

“voting share”, in relation to a company or an accounting corporation, means an issued share in the company or accounting corporation other than—
 * (a) a share to which, in no circumstances, is there attached a right to vote; or
 * (b) a share to which there is attached a right to vote only in one or more of the following circumstances:
 * (i) during a period in which a dividend (or part of a dividend) in respect of the share is in arrears;
 * (ii) upon a proposal to reduce the share capital of the company or accounting corporation;
 * (iii) upon a proposal that affects rights attached to the share;
 * (iv) upon a proposal to wind up the company or accounting corporation;