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Accountants Registration and Practice Regulation 1998

This reprint of this Statutory Instrument incorporates all amendments, if any, made before25 November 2006 and in force at  1 July 2001.


.........
Legislative Counsel
Dated 25 November 2006


INDEPENDENT STATE OF PAPUA NEW GUINEA.

No. 6 of 1998.

Accountants Registration and Practice Regulation 1998

ARRANGEMENT OF SECTIONS.

Accountants Registration and Practice Regulation 1998

MADE by the Head of State, acting with, and in accordance with, the advice of the National Executive Council under the Accountants Act 1996.


Dated                   200 .


  1. INTERPRETATION.

A reference in this Regulation to a form by number shall be read as a reference to a form so numbered in Schedule 1.

  1. PRESCRIBED FORMS.

(1) The form of application for the purpose of Sections 40 and 45 of the Act in respect of the registration and renewal of registration as an Accountant in Employment shall be in Form 1 of Schedule 1.

(2) The form of application for the purpose of Section 40 of the Act in respect of registration as a Registered Public Commercial Book-keeper, Registered Public Accountant, Registered Company Auditor and Registered Liquidator shall be in Form 2 of Schedule 1.

(3) The form of application for the purpose of Section 45 of the Act in respect of renewal of registration as a Registered Public Commercial Book-keeper, Registered Public Accountant, Registered Company Auditor and Registered Liquidator, shall be in Form 3 of Schedule 1.

  1. FEES.

The fees payable under the Act are as specified in Schedule 2.

SCHEDULE 1 – FORMS.

PAPUA NEW GUINEA.

Accountants Act 1996.

Form 1 – Application for registration and renewal of registration as an Accountant in Employment.

Act Sec. 40, 45 & Reg. Sec. 2(1)

1998_6_SI_2001070112000000.png

1998_6_SI_2001070112000001.png

PAPUA NEW GUINEA.

Accountants Act 1996.

Form 2 – Application for registration as a Registered Public Commercial Book-keeper/Public Accountant/Company Auditor/Liquidator.

Act Sec. 40 & Reg. Sec. 2(2)

1998_6_SI_2001070112000002.png

1998_6_SI_2001070112000003.png

1998_6_SI_2001070112000004.png

PAPUA NEW GUINEA.

Accountants Act 1996.

Form 3 – Renewal of Registration as a Registered Public Commercial Book-keeper/Public Accountant/Company Auditor/Liquidator.

Act Sec. 45 & Reg. Sec. 2(3)

1998_6_SI_2001070112000005.png

1998_6_SI_2001070112000006.png

SCHEDULE 2 – FEES.

Reg. Sec. 3

1.
On application for registration as an Accountant in Employment.
K50.00
2.
On application for registration as a Registered Public Commercial Book-keeper.
K300.00
3.
On application for registration as a Registered Public Accountant.
K500.00
4.
On application for registration as a Registered Company Auditor.
K1,000.00
5.
On application for registration as a Registered Liquidator.
K1,000.00
6.
On application for renewal of a registration:
The same fee as would be payable if the application for renewal were an application for registration

· Accountant in Employment

· Registered Public Commercial Book-keeper

· Registered Public Accountant

· Registered Company Auditor

· Registered Liquidator
7.
On a late application for renewal in addition.
K50.00
8.
On application for new in addition.
K25.00
9.
On application for restoration of registration.
The same fee as would be payable if the application for restoration were a late application for renewal of registration.
10.
On application for re-registration.
The same fee as would be payable if the application for re-registration were an application for registration.
11.
On application for approval under Section 41(4).
A fee of K1,000.00 must be forwarded together with the application.

Office of Legislative Counsel, PNG

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