s 14 Duty to report change in particulars
14.—(1) Every public accountant must, whenever there is any change in his or her name, residential address, contact address or any other of his or her relevant particulars as recorded in the Register of Public Accountants, notify the Registrar of such change within 14 days after the change in such manner as the Oversight Committee may require.[35/2014] [Act 21 of 2024 wef 09/12/2024] [Act 24 of 2025 wef 06/05/2026] (2) Any person who, without reasonable excuse, fails to comply with subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000. (3) Where the public accountant has changed his or her residential address and has made a report of the change under section 10 of the National Registration Act 1965, the public accountant is to be taken to have informed the Registrar of the change of residential address in compliance with subsection (1).[35/2014]