What the document covers
The bulletin explains restrictions on practising or representing oneself as a public accountant without registration. It also distinguishes limited-purpose registrations from authority to perform audits.
Specific requirements and implications
The bulletin identifies risks where a person continues signing after removal from the register, works during suspension or uses an audit-partner title before registration. Restricted registration for specified insolvency roles does not automatically authorise audits. Suspended practitioners and their firms must also consider the applicable consent requirements for employment. The practical check is the person's current registration and permitted scope, rather than their seniority, prior experience or the name on a firm's website.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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