Section 53: Refusal to register professional or public accountants

53. Refusal to register professional or public accountants (1) On receipt of an application made under section 51 or 52, the Mauritius Institute of Professional Accountants may refuse to register an applicant— (a) as a professional accountant where the applicant— (i) does not satisfy any of the requirements specified in section 51 (5); or (ii) is otherwise unfit to be registered as a professional accountant; [Issue 6] F9 – 26 Revised Laws of Mauritius (b) as a public accountant where the applicant— (i) has had his licence or approval to practise as a public accountant withdrawn, suspended, cancelled or revoked in any country; or (ii) is otherwise unfit to be registered as a public accountant. (2) Where the Mauritius Institute of Professional Accountants refuses to register an applicant under this section, it shall, as soon as is reasonably practicable, inform the applicant in writing of its.