Section 50: Registers

50. Registers (1) The Mauritius Institute of Professional Accountants shall— (a) record in the Register of Professional Accountants the name and all relevant particulars of every registered professional accountant; (b) record in the Register of Public Accountants the name and all relevant particulars of every registered public accountant; (c) record in the Register of Member Firms the name and all relevant particulars of every registered member firm; (d) record such other information in the appropriate register as it may determine; and (e) give public notice, not later than 3 months after the end of every financial year, of a list of— (i) professional accountants with their names and addresses; and (ii) public accountants and member firms with their names, business addresses, and business registration numbers under the Business Registration Act. (2) The Register of Professional Accountants, the Register of Public Accountants and the Register of Member Firms shall at all reasonable times be available for inspection by any person, on payment of such fee as may be prescribed. [S. 50 amended by s. 15 of Act 17 of 2007; s. 12 (i) of Act 27 of 2012 w.e.f. 22 December 2012.] F9 – 23 [Issue 6] Financial Reporting Act