Section 199: Approved auditor

199. Approved auditor (1) Every application by a person to be an approved auditor shall be made to the Minister who may, on the grounds provided in section 198 (1) (b), grant such approval subject to such restrictions or conditions as he thinks fit and the approval may be revoked at any time by him by serving a notice of revocation on the approved auditor. (2) (a) The Minister may delegate all or any of its powers under subsection (1) to any person or body of persons charged with the responsibility for the registration or control of accountants in Mauritius. [Issue 9] C35 – 124 Revised Laws of Mauritius (b) Any person who is aggrieved by the decision of any person or body of persons to whom the Minister has delegated all or any of its powers under this section may appeal to the Minister who may, in his discretion, confirm, reverse or vary the decision. (3) The Minister may— (a) on recommendation from a body of persons charged with the responsibility for the registration and control of accountants in Mauritius; or (b) where it appears from an investigation under Part XV that a qualified auditor is not a fit and proper person to continue to act as a qualified auditor, inquire into the conduct of an auditor and the Minister may, where he is satisfied that the conduct of the auditor is such as to render him unfit to continue to discharge the function of a qualified auditor, declare by notice in the Gazette that such person is no longer a qualified auditor and on publication of the notice he shall cease to be a qualified auditor under this Act. (4) Any person who is aggrieved by a decision of the Minister under subsection (3) may, within 21 days of the date of the notice, appeal to the Court which may vary or reverse the decision on such terms as it thinks fit.