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Section 55: Certificate of registration and practising certificate

Financial Reporting Act · PART IV: THE MAURITIUS INSTITUTE 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.

55. Certificate of registration and practising certificate (1) Where the Mauritius Institute of Professional Accountants registers— (a) a person as a professional accountant; (b) a firm as a member firm, it shall issue to the person or firm, as the case may be, a certificate of registration. (2) Where the Mauritius Institute of Professional Accountants registers a person as a public accountant, it shall issue to him a practising certificate. (3) A certificate of registration and a practising certificate shall be issued in such form and on payment of such fee as may be prescribed. [S. 55 amended by s. 12 (m) of Act 27 of 2012 w.e.f. 22 December 2012.]

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