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ANNO VICESIMO
ELIZABETHAE SECUNDAE REGINAE
No. 14 of 1971
An Act to Amend The Public Accountants Registration Acts,
1946 to 1968 in certain particulars
[AssEN r
TO 19TH APRIL, 1971]
BE IT ENACTED by the Queen's Most Excellent Majesty, by and
with the advice and consent of the Legislative Assembly of Queensland
in Parliament assembled , and by the authority of the same , as follows:1. Short title and citation. (1) This Act may be cited as the Public
Accountants Registration Act. Amendment Act 1971.
(2) The Public Accountants Registration Act of 1946 as subsequently
amended from time to time is in this Act referred to as the Principal Act.
(3) The Principal Act as amended by this Act may be cited as the
Public Accountants Registration Act 1946-1971.
Public Accountants Registration Act Amendment Act 1971, No. 14
303
2. Amendment of s. 17. Section 17 of the Principal Act is amended
by
(a) in paragraph (3) of subparagraph (i) of paragraph (c) of
subsection (1), inserting after the word " Queensland " the words ", the
James Cook University of North Queensland or such other University
as may from time to time be prescribed ";
(b) in paragraph (4) of subparagraph (i) of paragraph (c) of
subsection (1), inserting after the word " Technology " the words
", Brisbane, Darling Downs or Capricornia or such other Queensland
Institute of Technology as may from time to time be prescribed,".
3. Amendment of s. 23. Section 23 of the Principal Act is amended
by(a) in subsection (3)(i) omitting the word " forthwith ";
(ii) inserting after the words " notify him " the words " as soon as
practicable thereafter ";
(iii) inserting after the words " next following the prescribed day "
the words " or not later than fourteen days after being so notified as
aforesaid, whichever is the later time,";
(iv) omitting the words " before the said first day of November "
and inserting in their stead the words " within the time prescribed by
this subsection ";
(b) in subsection (4)(i) omitting the word " shall " and inserting in its stead the word
may i ;
(ii) inserting after the first paragraph the following paragraph :" If the Board does not restore the name of the public accountant
to the register upon application made as aforesaid, the secretary
shall cause notification of this fact to be given, in writing, to the
public accountant concerned within fourteen days after the date
of the Board's decision in relation to the application, and the
notification shall state the date of such decision.".
4. Amendment of s. 24. Section 24 of the Principal Act is amended
by.(a) omitting paragraph (d) and inserting in its stead the following
paragraph:(d) Every public accountant(d)
(i) who is, after due inquiry, investigation or hearing
pursuant to section 25 of this Act, adjudged by the
Board to have been guilty or incapable, as the case
may be, in respect of the matter referred to in paragraph
(a) of subsection (1) of that section and alleged against
him; or
(ii) in respect of whom the Board, after due inquiry,
investigation or hearing pursuant to section 25 of this
Act, is satisfied of the truth of the matter referred to
in paragraph (b) of subsection (1) of that section and
alleged against him and, in the case of subparagraph (ii)
of the said paragraph (b), has determined that the
conviction in question renders him unfit to practise as
a public accountant,
and whose name has been directed by the Board to be removed
from the register;";
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Public Accountants Registration Act Amendment Act 1971, No. 14
(b) inserting after paragraph (d) the following paragraph:" (e) Every public accountant who is an undischarged
bankrupt.".
5. Amendment of s. 25. Section 25 of the Principal Act is amended
by(a) in subparagraph (i) of paragraph (b) of subsection (1),(i) omitting the words " act or omission " and inserting in their
stead the word " offence ";
(ii) omitting the words " done or made " and inserting in their
stead the word " committed ";
(b) omitting subparagraph (ii) of paragraph (b) of subsection (1)
and inserting in its stead the following subparagraph:(ii) the public accountant has been convicted whether in
Queensland or elsewhere of an offence and it is alleged
in the complaint or charge that such conviction warrants
consideration by the Board to determine whether
it renders him unfit to practise as a public accountant;";
(c) in subparagraph (iii) of paragraph (b) of subsection (1), omitting
the word "committed" and inserting in its stead the words "been
convicted of ";
(d) omitting subparagraph (iv) of paragraph (b) of subsection (1);
(e) omitting subsection (5) and inserting in its stead the following
subsection:" (5) Where upon an inquiry, investigation or hearing referred
to in subsections (3) and (4) of this section the Board(i) adjudges the public accountant guilty or incapable,
as the case may be, in respect of the matter referred to
in paragraph (a) of subsection (1) of this section and
alleged against him; or
(ii) is satisfied of the truth of the matter referred to in
paragraph (b) of subsection (1) of this section and
alleged against the public accountant and, in the case of
subparagraph (ii) of the said paragraph (b), it determines
that the conviction in question renders him unfit to
practise as a public accountant,
it may in its discretion make any one or more of the following
orders;
(a) Admonish or reprimand him;
(b) Require him to pay the costs of and incidental to the
inquiry, investigation or hearing by the Board;
(c) Require him to give an undertaking to abstain from
some specific conduct;
(d) Impose on him a fine not exceeding $200;
(e) Suspend his registration for such period as it thinks fit;
(f) Cancel his registration and order the removal of his
name from the register.".
Public Accountants Registration Act Amendment Act 1971, No. 14
305
6. Amendment of s. 26. Section 26 of the Principal Act is amended
by(a) inserting after paragraph (d) of subsection (1) the following
paragraph:(e) From the decision of the Board not to restore the
name of a public accountant to the register upon
application made by him pursuant to subsection (4) of
section 23 of this Act.";
(b) inserting, in subsection (3), after the word " appeal " the words
" shall be commenced within three months from the date of the decision,
order or determination of the Board in respect of which the appeal lies
and ".
7. Amendment of s. 27. Section 27 of the Principal Act is amended
by, in subsection (2), omitting the words " twenty pounds " and inserting
in their stead the expression " $100 ".
8. Amendment of s. 29. Section 29 of the Principal Act is amended
by, in subsection (3), omitting the words " twenty pounds " and inserting
in their stead the expression " $100 ".
9. Amendment of s. 30. Section 30 of the Principal Act is amended
by, in subsection (3), omitting the words " twenty pounds " and inserting
in their stead the expression" $100"".
10. Amendment of s. 31. Section 31 of the Principal Act is amended
by, in subsection (6),(a) omitting the words " fifty pounds " and inserting in their stead
the expression " $200 ";
(b) omitting the words " twenty pounds " and inserting in their
stead the expression " $100 ";
(c) omitting the words " one hundred pounds " and inserting in
their stead the expression " $500 ".
11. Amendment of s. 32. Section 32 of the Principal Act is amended
by omitting the words " one hundred pounds " and inserting in their
stead the expression " $500 ".
12. Amendment of s. 37. Section 37 of the Principal Act is amended
by(a) in subsection (2), omitting the words " twenty pounds " and
inserting in their stead the expression " $150 ";
(b) in subsection (5),(i) omitting the word " six " where first occurring and inserting in
its stead the word " twelve ";
(ii) omitting the words " discovery of the commission thereof "
and inserting in their stead the words " commission of the offence comes
to the knowledge of the complainant ".
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13. Amendment of s. 38 . Section 38 of the Principal Act is amended
by, in subsection (3), omitting the words " ten pounds " and inserting
in their stead the expression " $100 "