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Section 36: Change of name

Financial Reporting Act · PART III: LICENSING OF AUDITORS

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

36. Change of name (1) Every licensed auditor and audit firm shall, where there is a change in his name or the name of the firm, as the case may be, or in any of his or its particulars recorded in the Register of Licensed Auditors, notify the Council of such change within 30 days of the change occurring, in such manner as the Council may require. (2) Any person who fails, without reasonable excuse, to comply with subsection (1) shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees.

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