Section 51: Registration of professional accountants
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.
51. Registration of professional accountants
(1) No person shall hold himself out as a professional accountant or use
any description or designation likely to create the impression that he is a professional accountant or be employed in Mauritius, unless he is registered as a
professional accountant with the Mauritius Institute of Professional Accountants.
(2) Every member of—
(a) the Institute of Chartered Accountants in England and Wales;
(b) the Institute of Chartered Accountants of Scotland;
(c) the Institute of Chartered Accountants of Ireland;
(d) the Association of Chartered Certified Accountants;
(e) the Institute of Chartered Accountants of India;
(f) the Chartered Institute of Management Accountants; and
(g) the South African Institute of Chartered Accountants,
shall apply to the Mauritius Institute of Professional Accountants to be registered as a professional accountant.
(3) A person who is a member of a professional accountancy body other
than those specified in subsection (2) and—
(a) satisfies the requirements relating to qualifications in the field of
accountancy; and
(b) has a minimum of 3 years’ practical experience in the field of
accountancy,
may apply to the Mauritius Institute of Professional Accountants to be registered as professional accountant, in such form and manner as the Mauritius
Institute of Professional Accountants may determine.
(3A) (a) Every member of a professional accountancy body referred to in
subsection (2) or (3) shall, at the time of making his application to a person
for employment, submit to the person a certified copy of his certificate of
registration as a professional accountant.
(b) No person shall employ a member referred to in subsection (2) or (3)
unless that member produces, for inspection, his certificate of registration as
a professional accountant.
(c) —
(4) (a) An application made under this section shall be accompanied by
such fee as may be prescribed and such information as the Mauritius Institute of Professional Accountants may determine.
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Revised Laws of Mauritius
(b) Every member of a professional accountancy body referred to in
subsections (2) and (3) who is employed by Government, a local authority
under the Local Government Act or the Rodrigues Regional Assembly under
the Rodrigues Regional Assembly Act shall be exempt from the payment of
fees referred to in paragraph (a) and section 57 (3) during the period of his
employment.
(5) The Mauritius Institute of Professional Accountants shall register the
applicant as a professional accountant and enter his name and such particulars as the Mauritius Institute of Professional Accountants considers relevant,
in the Register of Professional Accountants where the applicant—
(a) is a citizen of Mauritius, or where he is a non-citizen, holds a
work permit or is legally exempted from holding a work permit;
(b) is a member of a professional accountancy body;
(c) is of good character and has not been convicted of an offence
involving fraud or dishonesty in any country;
(d) has successfully undergone such examination or assessment as
the Mauritius Institute of Professional Accountants may determine for the purpose of determining whether he possesses adequate professional accountancy knowledge and skills; and
(e) has paid such fees as may be prescribed.
(6) Any person who contravenes subsection (1) or (3A) (b) shall commit
an offence and shall, on conviction, be liable to a fine not exceeding 50,000
rupees.
[S. 51 amended
ing fraud or dishonesty in any country;
(d) has successfully undergone such examination or assessment as
the Mauritius Institute of Professional Accountants may determine for the purpose of determining whether he possesses adequate professional accountancy knowledge and skills; and
(e) has paid such fees as may be prescribed.
(6) Any person who contravenes subsection (1) or (3A) (b) shall commit
an offence and shall, on conviction, be liable to a fine not exceeding 50,000
rupees.
[S. 51 amended by s. 12 (j) of Act 27 of 2012 w.e.f. 22 December 2012; s. 18 (c) of Act 27 of
2013 w.e.f. 22 December 2012.]