Section 56: Cancellation or suspension of registration

56. Cancellation or suspension of registration (1) The Mauritius Institute of Professional Accountants may suspend or cancel the registration of a professional accountant, public accountant or member firm, and order the removal of his or its name from the relevant register where— (a) the person or firm has obtained his or its registration by fraud or misrepresentation; (b) the person or firm no longer satisfies or acts in breach of any rule of the Mauritius Institute of Professional Accountants; (c) the registration of that person is suspended or cancelled by a professional accountancy body of which he is a member; [Issue 6] F9 – 28 Revised Laws of Mauritius (ca) the professional accountant, public accountant or is member firm found guilty following disciplinary action instituted under section 46 (1) (h); or (d) the person or firm acts in breach of this Act. (2) Where the Mauritius Institute of Professional Accountants cancels a practising certificate, it may also cancel the membership of Mauritius Institute of Professional Accountants of the holder of the practising certificate. (3) Where the Mauritius Institute of Professional Accountants suspends a practising certificate, it may suspend the membership of the holder of the practising certificate, of the Mauritius Institute of Professional Accountants for the period for which the certificate has been suspended. [S. 56 amended by s. 12 (o) of Act 27 of 2012 w.e.f. 22 December 2012.]