Any person whose name has been removed from the Register of Public Accountants under section 15(1)(d) may, if he desires to be reinstated in the Register, apply to the Registrar of Public Accountants for reinstatement. Applications for reinstatement to the Registrar of Public Accountants must be done within 21 days of a public accountant being informed by the Registrar of the removal of his name from the Register. The Registrar shall, upon payment of the prescribed fee by the applicant, reinstate the applicant. If no application for reinstatement is made after the 21 days, a public accountant whose name has been removed from the register who wishes to practice as a public accountant will be required to put in a new application for registration and meet all the registration requirements for registration.
All applications for reinstatement should be made via PA Online at BizFile. The prescribed fee for reinstatement as a public accountant is $50.
It is important that public accountants should undertake to renew their certificates of registration as a public accountant on a timely basis. A public accountant will not be able to practice if his certificate of registration has not been renewed upon its expiry. A person without a valid certificate of registration as a public accountant will not be able to provide any public accountancy services such as the performance of audit and reporting on financial statements and the doing of such other acts that are required by any written law to be done by a public accountant.