Public Accountants Registration Act of 1946 (11 Geo Vi No. 4) (Qld)

PRIMARY PRODUCE-PUBLIC ACCOUNTANTS. 219 11 GEO. VI. No. 4, 1946. Public Accountants Registration Act. Where two or more Boards are acting jointly under the authority of this section, such Boards may make arrangements with the Council for the management by the Council of, and (subject to the making of such arrange- ments) the Council shall manage under and in compliance with such arrangements, their superannuation or provident scheme or plan or trust." 5. Subsection 7A of section thirty of the Principal Amendment Act is amended by adding the following paragraph of s. 30 (7A). thereto, namely :- "Moreover, the Queensland Cane Growers' Council shall in its corporate name have power to purchase, sell, take on lease, lease, exchange, and hold land as trustee for any district cane growers' executive upon trust for all or any of the objects and purposes of such executive." PUBLIC ACCOUNTANTS. All Act to Afford a Measure of Protection in the 11 GNEOo. .4V. I. Public Interest of the State by Providing pJ~c for the Registration of Public Accountants; iti~ ~= ~ ~ to Regulate the Qualifications for such Alc9~ ~ F Registration; to Provide for the Constitution of a Public Accountants Registration Board and to define its Powers and Functions; and for other incidental purposes. [ASSENTED TO 20TH DECEMBER, 1946.] ·.BE it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legis- lative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows : - PART I.-PRELIMINARY. p~ ~~ ~ !~ . 1. This Act may be cited as" The Public Accountants Short title. Registration Act of 1946." *2. Except as otherwise provided, this Act shall Commence- (lome into operation on a date to be fixed by the ~ ent of Governor in Council by Proclamation published in the ct. Gazette, which date is hereinafter referred to as the (lommencement of this Act: * Commenced 31st March, 194;7. (See Proclamation published Gazette 29th March, 1947, p. 977.)

220 PART 1.- PRELIMINARY. PUBLIC ACCOUNTANTS. Public Accountants Registration Act. 11 GEO. VI. No. 4, Provided that the provisions of this Act for the constitution of the Public Accountants Registration Board of Queensland and authorising the making of regulations shall come into operation on the passing of this Act. Parts of Act. 3. This Act is divided into Parts as follows :- PART I.-PRELIMINARY; PART Il.-PUBLIC ACCOUNTANTS REGISTRATION BOARD; PART IIl.-REGISTRATION; PART IV.-MISCELLANEOUS. Interpreta- tion. Board. Minister. 4. In this Act, unless the context otherwise indicates or requires, the following terms have the meanings set against them respectively, that is to say :- " Board "-The Public Accountants Registration Board of Queensland constituted under this Act: the term where necessary includes the chairman or any member of the Board; " Minister "-The Chief Secretary or other Minister of the Crown for the time being charged with the administration of this Act; Person. Prescribed. Public Accountant. Regulations. Secretary. This Act. " Person" includes a corporation, company, society, association, and a firm registered under the laws relating to the registration of firms; " Prescribed "-Prescribed by this Act. "Public Accountant "-A person who as a principal either alone or with others carries on the business of general accountancy and/or the auditing of accounts, and who places his services in any such regard at the disposal of the public generally for remuneration and whose services are not either entirely or mainly at the disposal of any individual, firm, trust, or association (whether corporate or unincorporate) ; "Regulations "-Regulations made under the authority of this Act; " Secretary "-The Secretary of the Board appointed under this Act: the term also includes any person for the time being performing the. duties of secretary; "This Act "-This Act and all Proclamations, Orders in Council, and regulations made thereunder.

PUBLIC ACCOUNTANTS. 221 PART 11.- 1946. Public Accountants Registration Act. PUBLIC ACCOUNTANTS· _ _ _ _ _ _ _ _ _ _ _ _ _._ _ _ _ _ _ _ _ _ _ _ RE~ ~~ ~ ION PART n.-PUBLIC ACCOUNTANTS REGISTRATION BOARD. 5. (1.) There shall be constituted a Board called Constitution "The Public Accountants Registration Board of of the Board. Queensland" (herein referred to as "the Board "), which shall have and may exercise and discharge the powers, authorities, duties, and functions conferred and imposed upon the Board by or under this Act. (2.) (i.) The Board shall be a body corporate under Board a the !lame and style of " The Public Accountants Regis- ~ ~ ~ rate. tratlOn Board of Queensland," and by that name shall have perpetual succession and an official seal and shall for the purposes of, and subject to the provisions of this Act, be capable in law of suing and being sued in its corporate name and of acquiring, holding, and disposing of property and of doing and suffering all such other acts and things as bodies corporate may by law do and suffer. (ii.) All courts, judges, justices, and persons acting judicially shall take judicial notice of the seal of the Board affixed to any document or notice and shall presume that it was duly affixed. 6. (1.) The Board shall consist of four members Constitution of whom- of Board: Members. (a) One shall be the person for the time being holding the office of Auditor-General, who shall, ex officio, be chairman and member of the Board; (b) One shall be the person for the time being holding the office of Under Secretary to the Treasury who shall, ex officio, be deputy chairman and member of the Board; and (c) One shall be a member of the Faculty of Commerce of the University of Queensland and nominated by the Senate of that University and appointed by the Governor in Council who shall be a member of the Board; (d) One shall be a public accountant registered under this Act to be elected by public accountants of Queensland registered under this Act: Provided that until the first election shall be held under this Act, the Governor in Council may appoint a person being an

222 PUBLIC ACCOUNTANTS. PART n. PUBLIC ACCOUNTANTS Public Acc01Lntants Registration Act. 11 GEO. VI. No. 4, :REGISTRATION BOARD. ------------------------- accountant in public practice in Queensland and who is a member of any association or institute of accountants as set forth in the regulations under *" The Trust Accounts Acts, 1923 to 1925," or who is in public practice and is an associate in accountancy of the University of Queensland, and such person shall hold office as member until the conclusion of such first election accordingly. (2.) (i.) The members referred to in paragraphs (a) to (c) of subsection one of this section are in this Act referred to as " the official members." (ii.) The member referred to in paragraph (d) of subsection one of this section is in this Act referred to as the" elected member." Elected member. 7. (1.) All elections of the elected member shall be held and conducted in the manner prescribed. (2.) (i.) The roll for the purposes of an election of the elected member shall be complIed from the Register of Public Accountants kept pursuant to this Act. (ii.) Regulations may be made for the preparation of such roll, and the making of such roll conclusive evidence of the title to vote at any election, and the procedure in connection with the taking of any such election. (3.) (i.) The election of the first elected member shall be on a date fixed after the commencement of this Act by the Minister by notification in the Gazette. At the conclusion of such election the member so elected shall be a member of the Board, and the appointed member shall go out of office: Provided that if such appointed member is a public accountant registered under this Act nothing in this Act shall prevent him from being a candidate and/or elected at such election. The name of the person elected shall be published in the Gazette and such publication shall be deemed the {)onclusion of the election. (ii.) The person so elected shall hold office for a period of three years, and shall be eligible for re-election at any subsequent election or elections which shall be held every three years. --------- * 14 G. 5 No. 4 and amending Act.

PUBLIC ACCOUNTANTS. 223 1946. Public Accountants Registration Act. PART 11.- PUBLIO ACCOUNTANTS Rl!lGlSTBATION BoABD. (4.) If at any time the public accountants on such Failure to roll refuse or fail to elect the elected member of the act or elect. Board, or the person so elected fails or refuses to act as member of such Board, the Governor in Council may appoint any person to be a member of the Board and any person so appointed shall for all purposes be deemed to be the elected member of the Board. 8. (1.) A member of the Board shall be deemed to Vacation of have vacated his office if he- office. (a) Becomes bankrupt, compounds with his creditors, or makes any assignment of his salary or estate for their benefit; or (b) Becomes a mentally sick person within the meaning of *" The Mental Hygiene Act of 1938;" or (c) Is convicted in Queensland of a crime or of a misdemeanour which is punishable by imprisonment for twelve months or upwards; or is convicted elsewhere than in Queensland of an offence which, if committed in Queensland, would be a crime or a mis- demeanour which is punishable as aforesaid. (2.) The elected member of the Board shall be deemed to have vacated his office if- (a) He is absent from three consecutive ordinary meetings of the Board, except upon leave granted by the Board; or (b) He resigns his office by writing under his hand delivered to the secretary; or (c) He is removed from office by the Governor in Council for misbehaviour or incapacity; (d) His registration under this Act is suspended or cancelled or if his name is for any reason removed from the register. 9. (1.) Subject to this Act the Board shall meet at Business such times and conduct its business in such manner as may be prescribed, or, subject as prescribed, as it may decide. f (2.) The rules set forth in the Schedule to this : ~ e~ the Act shall apply to the business and proceedings of the c e u e. Board, examinations and certificates and the several other matters referred to therein, and such rules shall be observed by the Board and all persons concerned. * 2 G. 6 No. 21.

224 PUBLIC ACCOUNTANTS. PART II.- Ac!o~ ' :i; NTS Public Accountants Registration Act. 11 GEO. VI. No. 4, RE~ ~ ~ ~ ~ ~ ION _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ But such rules shall not be construed to prevent or limit the making of regulations for the purpose of giving full effect to this Act. Such rules may from time to time be amended or added to by the Governor in Council by Order in Council published in the Gazette. Vacancies. 10. (1.) The Governor in Council may by Order in Council appoint a public accountant registered under this Act to fill the vacancy in the office of the elected member: Provided that where a vacancy arises in the office of elected member within two years after his election thereto an election shall be held to fill the vacancy and the provisions of section seven of this Act shall, mutatis mutandis, apply and extend accordingly. Any person so appointed or elected shall subject to this Act hold office for the balance of his predecessor's term of office. (2.) Any person appointed under the authority of this section shall for the purposes of this Act be deemed to be an elected member. Remunera- tion of 11. The chairman and other members of the Board members of 8hall be paid such remuneration (by way of fees or salary the Board. or otherwise) and such allowances as the Governor in Council may direct or as may be prescribed. moDfeefimpcuibatleierss. of to tim 12 e . a ( p 1 p .) oi ( n a t ) tThheeDAeupduittyorA- Guedniteorra-lGemnaeyralfrtoomacttimaes his deputy at any meeting of the Board at which he is unable to be present. (b) The Under Secretary, The Treasury, may from time to time appoint an officer of the Treasury to act as his deputy at any meeting of the Board at which he is unable to be present. (c) The Senate of the University of Queensland may from time to time appoint a person to act as the deputy of the member nominated by the Senate as aforesaid at any meeting of the Board at which such member is unable to be present. (2.) A deputy appointed under this section shall while acting as deputy have all the rights, powers, privileges, and immunities of the member for whom he is acting and shall, for the purposes of this Act, be deemed to be a member.

PUBLIC ACCOUNTANTS. 225 PART ll.- 1946. Public Accountants Registration Act. PUBLIC ACCOUNTANTS _ _ _ _ _ _ _ _ _ _ _ _ _--'-_ _ _ _ _ _ _ _ _ _ RE~~ ~ ~ION 13. (1.) No act or proceeding of the Board shall be Pr~ ceedings invalidated or prejudiced by reason only of the fact validated. that at the time when such act or proceeding was done, taken, or commenced there was a vacancy in the office of any member. (2.) All acts and proceedings of the Board shall, notwithstanding the subsequent discovery of any defect in the appointment or election of any member thereof, or that any member was disqualified to act, be as valid as if such member had been duly appointed or elected and was qualified to act and had acted as a member of the Board and as if the Board had been properly and fully constituted. 14. No matter or thing done or suffered by the Protection Board, or by any member or by the secretary bona fide ~ e! > : : ! and in the execution or intended execution of this Act, or the and others. exercise and discharge or intended exercise and discharge of any of its or his powers or duties shall subject the Board or any member or the secretary or any other person or the Crown to any liability in respect thereof. 15 (1.) The Governor in Council may, under thesecretary provisions of *" The Public Service Acts, 1922 to 1945," and officers. appoint a secretary and such other officers as may be necessary for the administration of this Act. (2.) A person in office under *"The Public Service Appoint~g Acts, 1922 to 1945," may be appointed or seconded to ~ ~ : : ~ n~ ~ e any office under this Act and may, if the Public Service Pub~ c Commissioner so recommends, hold both such offices in ServICe. conjunction. (3.) The secretary shall be charged with the custody Secretary of the official seal of the Board, and shall have power ~ s~ X; of to execute documents on behalf of the Board and to seal. affix the official seal of the Board, and shall also have such other powers and perform such other duties as are from time to time conferred and imposed upon him under this Act, or as may be directed by the Board. PART IlI.-REGISTRATION. PART IlI.- REGISTRATION. 16 In this Part the expression " approved institute Approved of account ant s " means an I.nst 1 ·tut e, aSSOC.lat·IOn or 0 ther aincsctoituuntteasntso. f body of accountants which is declared by the regulations to be an approved institute of accountants. * 13 G. 5 No. 31 and amending Acts. H

226 PART III.- RBQISTRATION. PUBLIC ACCOUNTANTS. Public Accountants Registration Act. 11 GEO. VI. No. 4, QuaIifica- 1 7. (1.) Any person shall be entitled to be registered trieognisstfroartion under this Act as a public accountant if he proves to BS public the satisfaction of the Board that- accountant. (a) He is of or above the age of twenty-one years; and (b) He is of good fame and character; and (c) (i.) He is engaged or is about to engage in the practice of his profession or calling as a public accountant either on his own behalf or in partnership with any other public accountant registered under this Act, or is an employee of a public accountant registered under this Act, so engaged in the practice of his profession or calling; and (ii.) He has passed such examinations as may be prescribed before examiners appointed by the Board or the examination conducted by the University of Queensland on behalf of the Board, and acquired such practical experience in accountancy work as the Board deems sufficient; or (iii.) He was the holder at the commencement of this Actor before the prescribed date became the holder of the degree of an associate member or a degree of higher status in any approved institute of accountants; or (iv.) He was at the commencement of this Act an associate, or before the prescribed date has become an associate, in accountancy of the University of Queensland; or (v.) He has before the prescribed date passed the final examination of any approved institute of accountants or, as the case may be, the final examination of the University of Queensland referred to in paragraph (iv.) aforesaid and in either case acquired such practical experience in accountancy work as the Board deems sufficient; or (d) He was, at the commencement of this Act, engaged in the practice of his profession or calling as a public accountant either on his own behalf or in partnership with any other public accountant and satisfied the Board as to his experience and qualifications as such public accountant; or

1946. PUBLIC ACCOUNTANTS. PuMic Accountants Registration Act. 227 PART IIT.- REGISTRATION. (e) Being at the commencement of this Act, or during a period prior to such commencement but on and from the third day of September, one thousand nine hundred and thirty-nine, having become, a member of the Naval, Military, or Air Forces of the Commonwealth he was, at the date of becoming a member of those forces, engaged in the practice of his profession or calling as a public accountant either on his own behalf or in partnership with any other public accountant. (2.) Any person who, during any war commenced on or after the third day of September, one thousand nine hundred and thirty-nine, had been a member of the Naval, Military, or Air Forces of the Commonwealth or an Australian mariner within the meaning of the *Seamen's War Pensions and Allowances Act 1940 of the Parliament of the Commonwealth may, subject to such terms and conditions as the Board may impose, be registered under this Act as a public accountant. (3.) The prescribed date shall for the purposes of subparagraphs (iii.), (iv.), and (v.) of paragraph (c) of subsection one of this section be- (a) In the case of a person who is at the commence- ment of this Act or during a period prior to such commencement but on and from the third day of September, one thousand nine hundred and thirty-nine, was a member of the Naval, Military, or Air Forces of the Commonwealth-the fourth anniversary of the date of his discharge from the forces of which he was a member or the fourth anniversary of the commencement of this Act, whichever is the later date; (b) In the case of any other person-the fourth anniversary of the commencement of this Act. (4.) A person shall not be eligible for registration under this Act in pursuance of paragraph (d) or paragraph (e) of subsection one of this section unless he makes application for registration within the prescribed period. The prescribed period shall be- (a) In the case of a person to whom paragraph (d) of subsection one of this section applies-two years after the commencement ofthis Act; and ,. No. 60 of 1940 of the Commonwealth.

228 PART III.- REGISTRATION. PUBLIC ACCOUNTANTS. Public Accountants Registration Act. 11 GEO. VI. No. 4, (b) In the case of a person to whom paragraph (e) of subsection one of this section applies- two years after the date of such person's discharge from the Naval, Military, or Air Forces of the Commonwealth or two years after the commencement of this Act, which- ever is the later date. Provisional 18. (1.) (i.) Subject to this Act, a person shall be cineraticfcicoautnets- entitled to be enrolled in a register to be kept by the ancy. Secretary and called "The Register of Provisional Certificates in Accountancy" and to be the holder of a Provisional Certificate in Accountancy who proves to the satisfaction of the Board- (a) That he was the holder at the date of the commencement of this Act, or before the prescribed date became the holder, of the degree of an associate member or a degree of higher status of any approved institute of accountants; or (b) That he was at the date of the commencement of this Act an associate, or before the prescribed date became an associate, in accountancy of the University of Queensland; or (c) That he has before the prescribed date passed the final examination of any approved institute of accountants or, as the case may be, the final examination of the University of Queensland referred to in paragraph (b) aforesaid and in either case acquired such practical experience in accountancy work as the Board deems sufficient. (ii.) The prescribed date shall for the purposes of the aforesaid subparagraphs(a), (b),and(c) ofparagraph (i.) be- (a) In the case of a person who is at the commence- ment of this Act or during a period prior to such commencement but on and from the third day of September, one thousand nine hundred and thirty-nine, was a member of the Naval, Military, or Air Forces of the Commonwealth-the fourth anniversary (,{ the date of his discharge from the forces 01 which he was a member, or the fourth anniversary of the commencement of this Act, whichever is the later date;

1946. PUBLIC ACCOUNTANTS. Public Accottntants Registration Act. PART III.07< REGISTRATlON, (b) In the case of any other person-the fourth anniversary of the commencement of this Act. (2.) A holder of a Provisional Certificate in Accountancy shall at any time after the commencement of this Act be entitled to be registered as a public accountant if he proves to the satisfaction of the Board that- (a) He is of or above the age of twenty-one years; and (b) He is of good fame and character; and (c) He is engaged in or about to be engaged in the practice of his profession or calling as a public accountant; and (d) He has acquired such practical experience in accountancy work as the Board deems sufficient, and complies with the provisions of section twenty of the Act, which, mutatis mutandis, is applied. (3.) Regulations may be made for the keeping of the Register of Provisional Certificates in Accountancy, the fixing of a nominal fee on the issue to any person so registered therein of a Provisional Certificate, and a nominal roll fee payable annually by him. (4.) The provisions of sections twenty-three to twenty-eight inclusive and sections thirty-two and thirty-seven shall, so far as the same may be applied, mutatis mutandis, apply and extend herein. {5.) A holder of a Provisional Certificate in Accoluntancy shall not be a public accountant registered und~ this Act until he is registered as a public accountant unde and pursuant to the provisions of this section and 0 the intent that for the purposes of the provisions of s bsection one of section thirty-one of this Act he shall I be a person "not being a public accountant registered under the Act," and the provisions of this Act ~ han be read and construed accordingly. 19. Any person who, in any place outside the Registration State of Queensland, has been engaged in the practice ~ h~ ~ r: ~ ~ s of his profession or calling as a public accountant or has prac~ ised quaHfied by examination so to practise, may upon- Q~: ~~: land. (a) Passing such examinations (if any) as the Board may determine; and

PARTIII.- R&GISTRATIQN. PUBLIC ACCOUNTANTS. Public Accountants Registration Act. 11 GEO. VI. No. 4, (b) Proving to the satisfaction of the Board that he is of good fame and character; be registered under this Act as a public accountant if the Board is sa,tisfied that such person's qualifications are adequate. tpplication 20. (1.) Any person desiring to be registered under ~ ~ stration. this Act shall make application to the Board to be so registered and shall lodge with the application a fee of such amount as may be prescribed. (2.) Every such application shall be in or to the effect of the prescribed form and shall furnish the particulars indicated in the form. (3.) The applicant shall, if so directed by the Board, attend in person before the Board. (4.) Where an application for registration is refused the fee lodged with such applicati0n shall be refunded to the applicant. Re~ ister. and 21. (1.) The Board shall keep a register (which registratIOn. may be on the loose-leaf or card-index system) to be called the Register of Public Accountants of Queensland. (2.) Registration of any person as a public accountant shall be effected by the entry in the Register of Public Accountants of the following particulars :- (a) His name; (b) The qualification by virtue of which he IS registered ; (c) The address of his registered office; and (d) Such other particulars (if any) as the Board may think fit or as ma3- ')8 prescribed. (3.) The register shall at all reasonable times be open to inspection at the office of the Board by any person on payment of the prescribed fee. List ?f ( 4.) (i.) The secretary shall, in the month of January r~ : ~ ~ ntants. in each year, transmit a copy of the register certified to be correct up to the thirty-first day of December of the preceding year to the Minister who shall thereupon cause the same to be published in the Gazette as the "List of Public Accountants of Queensland for the year --"; followed by the number of the year in respect of which it is published.

1946. PUBLIC ACCOUN'rANTS. Public Accountants Registration Act. 231 PABT I1I. ~ RIilGISTBA:rlON. (ii.) A copy of the Gazette shall be prima facie evidence in all legal proceedings that the persons mentioned in the list and no others are registered as public accountants for the year in question. 22. (1.) Every public accountant shall have a Public registered office in Queensland. taocchoauvnetaant ( 2.) All writs , summonses " notices and other r o e ff g i i c s e tered documents required or authorised to be served on or . given to a public accountant shall be deemed to be duly served or given if left for him at his registered office. (3.) The address specified in the application as the address at which the applicant proposes to carry on the practice of his profession or calling as a public accountant or as the address of the public accountant by whom he is employed shall, upon the grant of the application, be deemed to be the registered office of the applicant. (4.) Notice of any change in the situation of the registered office shall be given by the public accountant to the secretary within the prescribed time, and the secretary shall enter such change in the Register of Public Accountants. (5.) If any public accountant carries on the practice of his profession or calling as a public accountant or, as the case may be, continues in the employment of a public accountant without complying with the requirements of this section he shall be guilty of an offence and shall be liable to a penalty not exceeding five pounds for every day during which he so carries on such practice, or so continues in such employment. 23. (1.) (i.) Every public accountant shall, before Annual the first day of October in each year (which day is in roll fee. this section referred to as the "prescribed day") pay to the secretary a roll fee of such amount as may be prescribed for the year commencing on the first day of January next following the prescribed day. (ii.) Notwithstanding anything to the contrary herein- Roll fee before . cont~ined a p~ blic accountant shall in the year ; ~ a: : : of regIstratIOn pay, III respect of such year and on registration. registration, a proportionate amount of the roll fee based on the period remaining in that year to a whole year; and shall pay on or before the thirty-first day of December of such year of registration the roll fee for the then ensuing year; and thereafter the provisions of subsection one of this section shall apply.

232 PART 111.- RBGISTBATIOl!I. PUBLIC ACCOUNTANTS. Public Accountants Registration Act. 11 GEO. VI. No. 4, Moreover if the fee payable for the then ensuing year is not paid on or before the said thirty-first day of December the provisions of subsections three and four of this section shall, mutatis mutandis, apply accordingly. (2.) Together with the roll fee the public accountant shall furnish particulars of his registered office. (3.) If a public accountant does not pay the roll fee referred to in subsection one of this section before the prescribed day the Board shall forthwith notify him by registered letter addressed to him at the address appearing in the register that if the fee is not paid before the first day of November next following the prescribed day the Board may remove his name from the register. If any public accountant fails to pay such fee before the said first day of November the Board may remove his name from the register. (4.) If the name of any public accountant is removed from the register under· this section the Board shall, upon application made in the prescribed form, restore his name to the register upon payment of such fees as may be prescribed. The regulations may provide for waiver of the whole or any part of such fees in such circumstances as may be prescribed or may authorise the Board to waive pay- ment of the whole or part of such fees in any case where the Board thinks it proper so to do. Removal. 24. The Board shall have power and authority to f o r f onmamreegsISotfer remove from the register the names of- p d e e r o s e o a I s lS e , d& c. (a) Every deceased public accountant; (b) Every public accountant who does not possess the qualifications in respect of which he was registered ; (c) Every public accountant who is a mentally sick person within the meaning of *" The Mental Hygiene Act of 1938"; (d) Every public accountant who is convicted in Queensland of a crime or of a misdemeanour which is punishable by imprisonment for twelve months or upwards; or is convicted elsewhere than in Queensland of an offence which if committed in Queensland would be * 2 G. 6 No. 21.

1946. PUBLIC ACCOUNTANTS. P1tblic Accottntants Registration Act. 233 PART 111;-' REGISTRA!l'JON. a crime or misdemeanour which is punishable as aforesaid, or who is convicted of any other offence which in the opinion of the Board renders him unfit to practise as a public accountant; (e) Every public accountant who is, after due inquiry pursuant to section twenty-five of this Act, adjudged by the Board to have been guilty and whose name has been directed by the Board to be removed from the register. 25. (1.) A complaint or charge that any public Disc~ p~ inary accountant has been guilty of misconduct or infamous prOVISIons. conduct or is incompBtent in the carrying out of his duties as a public accountant may be preferred to the Board. (2.) The Board may cause any such complaint or charge to be investigated. (3.) Where the Board considers it desirable so to do it may conduct an inquiry, investigation, or hearing touching the subject-matter of the complaint or charge, and in such case shall, where practicable, cause to be served on the public accountant a notice specifying, with sufficient particularity to enable him to answer the same, the grounds of the complaint or charge. (4.) At any such inquiry, investigation, or hearing the public accountant shall be afforded an opportunity of defence either in person or by his solicitor or counsel. At least seven days' notice of the date and place fixed for the conduct of such inquiry, investigation, or hearing shall be given to the public accountant. (5.) Where the public accountant is adjudged guilty by the Board, the Board may by order- (a) Reprimand or caution him; or (b) Suspend his registration for a period not exceeding twelve months; or (c) Direct that the name of such public accountant be removed from the register. (6.) While an order of suspension of registration remains in force the public accountant concerned shall be deemed not to be registered as such but forthwith on the expiry of such order his rights and privileges as a public accountant shall be revived as from the date of such expiry.

234 PART III.- REGISTRATION. PUBLIC ACCOUNTANTS. Public Accountants Registration Act. 11 GEO. VI. No. 4, (7.) Any suspension of registration of, or the removal of the name from the Register of Public Accountants of, the public accountant concerned shall be published in the Gazette. Appeals. 26. (1.) An appeal shall lie to the Supreme Court- (a) Against the refusal by the Board of an applica- tion for registration under this Act; or (b) From any order of the Board suspending the registration of a public accountant or directing that the name of a public accountant be removed from the register ; (c) In the case of the removal of any person's name from the register. (2.) The court shall have jurisdiction to hear and determine any appeal under this section. (3.) Any such appeal shall be in the nature of a rehearing and the decision of the court shall be final and the Board shall give effect thereto. Return of certificate. 27. (1.) Any person whose name has been removed from the register pursuant to the provis50ns of the last preceding section shall, within fourteen days from the notification to such person of such removal, surrender to the Board any certificate issued to such person under the Act. (2.) On failure to do so, such person shall be guilty of an offence and liable to a penalty not exceeding twenty pounds. (3.) The removal of the name of any person from the register shall be effectual, notwithstanding such failure to surrender any certificate. Restoration 28. (1.) Where the Board removes the name of of name. any person from the register, the name of that person shall not be again entered on the register except by direction of the Board or by order of the Supreme Court. (2.) The Board may, if it thinks fit in any case, restore to the register any name removed therefrom without payment of fee or on payment of such fee, not exceeding the registration fee, as the Board may direct. Powers of 29. (1.) The Board may, for the purposes of this eBxoaamrdinteoon Act, examine any person on oath or take a statutory oath. declaration from any person.

1946. PUBLIC ACCOUNTANTS. PuMic Accountants Registration Act. 235 PABT I11.- REGIS']'RATlON. (2.) The chairman of the Board or, by consent of Power to the majority of the members present at any meeting :1;:~ :a. of the Board, a member may in writing under his hand summon any person to attend before the Board for the purpose of being examined with respect to any matter within the jurisdiction of the Board. (3.) Every person duly summoned as aforesaid who does not attend after expenses on the same scale as those payable to witnesses attending the Supreme Court in its civil jurisdiction have been paid or tendered to him, or refuses to be sworn or make a statutory declara- tion or to answer any lawful question shall be liable to a penalty not exceeding twenty pounds. PART IV.-MISCELLANEOUS. PART IV.- MISCEL- LANEOUS. 30. (1.) From and after a day to be notified by theI?isqua.Iifica.- Governor in Council by Order in Council published in =;fstered the Gazette, no person, other· than a public accountant persc;>ntrom registered under this Act, shall be competent to hold or ~ : = shall hold any appointment (whether honorary or not)-apmpoenitns.t- (a) As auditor of any company, or for the purposes of the audit of any company, under *"The Oompanies Acts, 1931 to 1942" (or any Act amending or in substitution of the same); (b) As an auditor of any society or for the purposes of the audit of any society registered under t" The Industrial and Provident Societies Acts, 1920 to 1935" (or any Act amending or in substitution of the same) ; (c) As auditor for the purpose of auditing any accounts required to be audited by or under- (i.) t"The Trust Accounts Acts, 1923 to 1925 " ; and (ii.) §" The Queensland Law Society Acts, 1927 to 1941" (or in either case any Act amending or in substitution of the same) ; (iii.) Section 25A of 11" The Friendly Societies Acts, 1913 to 1943" (or any Act amending or in substitution of the same) ; * 22 G. 5 No. 53 and amending Act. t 10 G. 5 No. 32 and amending Acts. t 14 G. 5 No. 4 and amending Act. § 18 G. 5 No. 14 and amending Acts. 114 G. 5 No. 13 and amending Acts.

'236 PART IV.- . MISCEL- LANEOUS. PUBLIC ACCOUNTANTS. Public ACcollntants Registration Act. 11 GEO. VI. No. 4, (iv.) Section 34A or section thirty-five of *" The Building Societies Acts, 1886 to 1943" (or any Act amending orin substitution of the same) ; (d) As an accountant approved for the purpose of inspecting and reporting upon the books of a society pursuant to rule nine of Schedule H. of t" The Industrial and Provident Societies Acts, 1920 to 1935" (or any Act amending or in substitution of the same) ; (e) As an accountant appointed by the Registrar pursuant to rule thirteen of Part H. of the Schedule to t" The Primary Producers' Co- operative Associations Acts, 1923 to 1934" (or any Act amending or in substitution of the same) ; (f) As auditor or accountant in respect of any audit, inspection, or examination of books and accounts under such other Acts (or sections thereof) as may from time to time be prescribed. (2.) Wherever the term "certificated accountant" appears in any provision of any Act hereinbefore mentioned in subsection one of this section the term "public accountant registered under §" The Public Accountants Registration Act of 1946"" shall be substituted therefor in reading and construing such provisions. (3.) Any person who accepts or holds any appoint- ment for which he is disqualified by this section shall be guilty of an offence and shall be liable to a penalty not exceeding twenty pounds. (4.) This section shall not apply to the Auditor- General, or any officer appointed by him, in the exercise of his powers or performance of his duties. (5.) The Board may, upon application in the prescribed manner, exempt any of the aforesaid accounts from the operation of this section in any case where it is satisfied that owing to the remoteness of the locality and for other good cause it deems it desirable so to do and where it is satisfied that adequate provision is made for the audit of the accounts in question. * 50 V. No. 34 and amending Acts. t 10 G. 5 No. 32 and amending Acts. t 14 G. 5 No. 45 and amending Acts. § This Act.

]946. PUBLIC ACCOUNTANTS. Pubbic Accountants Registration Act. 237 PART IV.- MISCEL- LANEOUS. 31. (1.) From and after a date to be fixed by the Prohi,hited Governor in Council by Order in Council published in the practIces. Gazette it shall not be lawful for any person not being a public accountant registered under this Act to advertise or hold himself out as being, or to carry on or attempt to carry on the business of or pretend to be, a public accountant, or to take or use or exhibit any name, initials, word, title, addition, description, or symbol which either alone or having regard to the circumstances in which it is taken, used, or exhibited indicates or is capable of being understood to indicate or is calculated to lead persons to infer that he is a public accountant or qualified to practise as a public accountant. (2.) From and after a date to be fixed by the Governor in Council by Order in Council published in the Gazette it shall not be lawful for a company, associa- tion of persons, or a firm to advertise or hold itself or themselves out as being, or to carry on or attempt to carry on the business of or pretend to be, public account- ants, or to take or use or exhibit any name, initials, word, title, addition, description, or symbol which either alone or having regard to the circumstances in which it is taken, used, or exhibited indicates or is capable of being understood to indicate or is calculated to lead persons to infer that it or they is or are a public accountant or public accountants or qualified to practise as a public accountant or public accountants. But this restriction shall subject as hereinafter provided not apply in the case of- (a) A company, association, or firm consisting' wholly of persons being public accountants registered under this Act; or (b) In respect of any such company where the managing director, or manager, or person having the management and/or supervision of its business as a public accountant is a public accountant registered under this Act: Provided that in respect of both para- graphs (a) and (b)- (c) Every place of business of any such company, association, or firm is and shall be carried on under the actual personal supervision and management of a public accountant registered under this Act; and

238 PART IV.- MISOIIIL- LANIIIOUS. PUBLIC ACCOUNTANTS. Public Accountants .Registration Act. 11 GEO. VI. No. 4. Penalty. (d) The name or names of the aforesaid public accountant or accountants concerned registered under this Act is or are and shall be set forth on every advertisement, sign- board, label, invoice, or other document in which such name, initials, word, title, addition, description, or symbol is or are used by such company, association, or firm. (3.) Any person, company, or association, or any member of a firm, offending against the provisions of this section shall be liable to a penalty not exceeding fifty pounds for a first offence, and for any second or subsequent offence to a penalty not less than twenty pounds and not exceeding one hundred pounds. Penalties for false statements, &c. 32. Any person who- (a) Makes or causes to be made any falsification in the register or in any matter relating to the register; or • (b) Knowingly makes any false statement upon any examination before the Board or in any document to be used in evidence before or to be submitted to the Board; or (c) Utters or puts off or attempts to utter or put off as true before the Board any false, forged,. or counterfeit certificate, document, or writing; or (d) Procures or attempts to procure himself or any other person to be registered under this Act by making or producing or causing to be made or produced any false or fraudulent statement, declaration, or representation,. either verbal or in writing; or (e) Personates or falsely represents himself as. being the person referred to in any certificate,. document, or writing presented to the Board ;, or (f) Fraudulently or by false representation pro- cures himself or any other person to be registered under this Act; or (g) Falsely advertises or publishes himself as. being registered under this Act, or permits. any such advertisement or pUblication; or

1946. PUBLIC ACCOUNTANTS. Publ'ic Accountants Registration Act. 239 PART.IV.- MISCEL- LANBOUS. (h) Aids or assists in the commission of any such offence; shall be guilty of an offence and shall be liable on con· viction to a penalty not exceeding one hundred pounds or to imprisonment for a period not exceeding six months, or to both penalty and imprisonment. 33. (1.) All moneys received by the Board or the Funds of secretary, including fees and penalties, shall be paid into Board. the funds of the Board. Without prejudice to any other right or remedy conferred upon the Board with respect thereto, all moneys, including fees due and owing to the Board, may, if not duly paid, be recovered by the Board as a debt by action in any court of competent jurisdiction. (2.) The remuneration of the secretary and other officers appointed under this Act, and all other expenses of and incidental to the administration of this Act, including all expenses incurred by or in connection with any appeal under this Act, shall be paid by the Board out of its funds. (3.) The accounts of the Board shall be audited from time to time by an officer of the Department of the Auditor·General. 34. The Board may, in its own name, by the Power of secretary or any person thereunto authorised in writing Board under the hand of the chairman, institute, carry on, to sue. prosecute, and defend any action, complaint, information, or proceeding whatsoever. Every court of law shall take judicial notice of the signature of the chairman to any such authorisation. 35. Notwithstanding any other prOVIsIOn of this Continua- Act upon the death of a public accountant the tion of name Board may perml' t hI' S name to remam. upon t ehreg'ISt er, pofubdleicceased and may authorise his executor, administrator, or accountant. trustee to carry on in the name of the deceased public accountant the practice formerly carried on by him, provided that the practice shall be carried on under the personal superintendence of a public accountant registered under this Act whose name shall be registered as superintendent of the practice.

240 PART IV.- MISCEL· LANEOUS. PUBLIC ACCOUNTANTS. Public Accountants Registration Act. 11 GEO. VI. No. 4, Proof of contents of 36. (1.) A certificate purporting to be signed by register. the secretary and to certify that- (a) On a specified day or days or during the whole of a specified period a particular person was or was not a public accountant registered under this Act; or (b) On a specified day the name of any particular person was removed from the register kept pursuant to this Act; or (c) As from a specified day the registration of a particular person was suspended for a specified period, shall, without proof of the signature of the person pur- porting to sign such certificate or that he was the secretary, be prima facie evidence of the matters certified in and by such certificate. (2.) In any proceedings by or on behalf of the Board under this Act, it shall not be necessary to prove the appointment or election of the members, chairman, or Reeretary of the Board. Offences and 37. (1.) All proceedings in respect of offences penalties. against this Act or the regulations, shall be heard and determined in a summary manner under *" The Justices Acts, 1886 to 1945." General penalty. (2.) Every person guilty of any breach or contra- vention of this Act for which no other penalty is provided shall be liable to a penalty not exceeding twenty pounds. (3.) All penalties recovered by the Board under this Act shall be paid to the Board and become part of its funds. (4.) Notwithstanding anything in any Act to the contrary, where any person is convicted of any offence against this Act the penalty to be imposed in respect of such offence shall not be reduced below any prescribed minimum of penalty. (5.) Proceedings for an offence against this Act may be instituted at any time within six months after the commission thereof or within four months after the discovery of the commission thereof, whichever is the later period. * 50 v. No. 17 and amending Acts.

1946. PUBLIC ACCOUNTANTS. Pubbic Accountants Registration Act. 241 PART IV.- l\I.rscEL-. LANEOUS 38. (1.) The Governor in Council may from time Regulations. to time make regulations providing for all or any purposes whether generally or to meet particular cases as may be convenient for the administration of this Act, or in respect of all matters which by this Act are required or permitted to be prescribed or which are necessary or convenient to be prescribed for carrying out or giving effect to the objects and purposes of this Act. (2.) Without limiting the generality of the provisions of subsection one hereof, regulations made for the purposes of declaring the institutes, associations, or other bodies of accountants which are to be approved institutes of accountants for the purposes of this Act, and of prescribing examinations under section seventeen of this Act, and any regulations amending or revoking the regulations made for those purposes, shall be made on the recommendation of the Board. (3.) The regulations may fix a penalty not exceeding Regulations in any case ten pounds for any breach thereof. ~ ? al~ . (4.) Regulations may be made on the passing of Regulations this Act . . m ~ ay ~ be ~ made of Act. (5.) All Orders in Council and regulations made under Regulations this Act shall be published in the Gazette and shall upon to ~ ~ h d' such publI'CatI.On be ' JU dI' C.Ia11y no t' ICed. G pu azette. e III (6.) All such Orders in Council and regulations shall Regulations be laid before Parliament within fourteen days after ~ ~ f~ ~ elaid such publication if Parliament is then sitting, or, if not Parliament. then sitting, within fourteen days from the next assembling of Parliament. If Parliament, within the next fourteen sitting days after any such Order in Council or regulation has been so laid before it, resolves that such Order in Council or regulation ought to be annulled, the same shall after the date of such resolution be of no effect, without prejudice to the validity of anything done in the mean- time under such Order in Council or regulation or to the making of any new Order in Council or regulation. For the purpose of this section the term " sitting days" shall mean days on which the House actually sits for the despatch of business. 39. The Board shall each year furnish to the Annual Minister a report giving information as to its work and Report. as to its general decisions in the course thereof.

242 SCHEDULB. PUBLIC ACCOUNTANTS. Public Accountants Registration Act. 11 GEO. VI. No. 4, Returning officer at elections. SCHEDULE. 1. The secretary shall be the returning officer at any election. Chairman. 2. The chairman shall act as the executive officer of the Board. Duties of Board. 3. In addition to, but without limiting the powers, authorities. functions, and jurisdiction conferred upon or imposed in the Board by or under this Act, the Board shall be charged with the following powers, authorities, jurisdiction, and functions, that is to say:- (a) To co-operate with the University of Queensland in making provision for the training, education, and/or examination of persons practising or intending to practice as public accountants, and in preparing the syllabus of work for candidates for examination, and to advise from time to time as to the courses of instruction, study, and training for candidates; (b) To conduct examinations for certificates of registration and to issue such certificates: "Provided that it shall be lawful for the Board to make arrangements with the University of Queensland in respect of the conduct by such University of all or any of the examinations prescribed by the Board; (c) To make such public notification as to the granting and cancellation of registration as the Minister may direct; (d) To provide for the advancement of the profession of accountancy in the State, having regard to the interests of the community generally, as the Board thinks fit; (e) To carry out such other duties as may be prescribed or as the Minister may from time to time require. Secretary. 4. The secretary shall keep minutes of meetings of the Board, issue notices of meetings, conduct correspondence, keep records of examinations and of the issue, cancellation, and suspension of certifi- cates, and perform such other duties pertaining to the business of the Board as the Board may direct. Meetings of 5. (1.) A meeting of the Board shall be held at least once each Board. month. (2.) N"otice of the time and place of IDeAtmg, and of the business to be transacted by the Board thereat., shaH be given to all members at least seven days before the date of the meeting. (3.) The chairman shall preside at every meeting at which he is present. (4.) The business transacted at any meeting shall be that specified in the notice. (5.) Any two members of the Board shall form a quorum. (6.) A special meeting for any particular purpose may be called by the chairman at his discretion or when he is requested by two members to call such a meeting. If the chairman fails to call a special meeting after such a request, the remaining members of the Board may call such meeting by a notice signed by themselves. Such notice shall state the time and place of meeting and the business to be transacted thereat, and shall be given to members at least seven days before the date of such meeting.

1946. PUBLIC ACCOUNTANTS. Public Accountants Registration Act. 243 SCBBDULB. The business transacted at any special meeting shall be that specified in the notice. (7.) At any meeting of the Board, if a quorum is not present within fifteen minutes after the notified hour of meeting, that fact and the names of the members present shall be recorded by the secretary in the minute-book. (8.) All powers vested in the Board may be exercised by a majority of the members present at any meeting duly held, and all qliestions shall be decided by a majority and by open voting. Upon every question, the chairman shaH have a vote and, if the numbers are equally divided, he shall have a second or casting vote. If any member refuses to vote, his vote shall be counted for the negative. (9.) The chairman shall give effect to any regulation, resolution, minute, or report which has been passed or adopted by the Board. (10.) The deputy chairman may act in the office of chairman during such time as the chairman is prevented by absence, illness, or otherwise from performing the duties of the office of chairman. (ll.) Any person acting as chairman shall, while he so acts, have all the powers, authorities, and responsibilities and shall perform all the duties of the chairman. (12.) The order of business at any meeting shall be- (a) Minutes; (b) Correspondence; (c) Consideration of applications for examination; (d) Consideration of certificates; (c) Sub-committee reports; (f) Other business. 6. The Board may appoint or approve of the appointment of Examiners. examiners to conduct the examination of candidates for certificates of registration. 7. Examinations for certificates of registration shall beheld at Times of such times and places as the Board approves. e:,amina- Notification of the time and place of holding such examinations tlODS. shall, at least one month before the date of holding of the examina- tions, be published in a daily newspaper circulating in the locality in which the examination is to be held. 8. The Board shall determine the manner of the examination Manner of conducted by it and may determine that oral, written, or practical e:,amina- tests, or any or all of these, shall be employed. tlOn. 9. A candidate desirous of sitting for any examination conducted Application by the Board shall make application to the Board for examination at for . t. least twenty-one days before the date of holding the examination,llxanuna lon. and such application shall be made in the prescribed form or to the like effect. 10. Any person may undergo and/or complete the requisite When and course of training, study, and the passing of the necessary examinations, person ma.y whether before examiners appointed by the Board or, as the case s~ ~ v. maY be, the examination conducted by the University of Queensland : ~ [ na. ­ on behalf of the Board as referred to in subparagraph (ii.) of paragraph tiODS.

244 SCHEDULE. PUBLIC ACCOUNTANTS. P'lIhlic Accountants Registration Act. 11 GEO. VI. No. 4, 1946. (c) of subsection one of section seventeen of this Act, at any time after the commencement of this Act and notwithstanding that he shall be under the age of twenty-one years: Provided that the Board shall not register any such person until he shall have attained the full age of twenty-one years. Applicant 11. Every person who is an applicant for permission to sit for mtoaMyaipnpisetaeJr. ehxisamcaisnea,timona, y, wwhoithiisn dtihsrseaetismfioednthwsitahfttehrenodteicciesioofn soufchthdeecBisoioanrdhains been communicated to him by the registrar, appeal to the Minister, and the Minister may, after hearing such person and the Board, dismiss the appeal or order the Board to permit such applicant to sit for the examination, as the case may require. Granting of 12. Subject to this Act, certificates of registration shall be granted certificates. by the Board to every person who sits for the prescribed examination and who satisfies the Board's requirements. Such certificate shall be in the prescribed form. Lost, &c., certificates. 13. If any certificate is lost or destroyed, the holder, or some person having knowledge of the facts and circumstances, may make a statutory declaration with respect thereto; and the'Board, if satisfied with such declaration, may issue a fresh certificate to the person entitled to hold the same, on payment of the prescribed fee. Such certificate shall be endorsed with a memorandum setting out the reasons for the issue thereof; and thereafter such certificate shall be available as if it were the original certificate. RACING. See GAMING. REGIONAL ELECTRIC AUTHORITIES. See ELECTRICITY. REGISTRATION OF PUBLIC ACCOUNTANTS. See PUBLIC ACCOUNTANTS. ROAD TRANSPORT. See TRANSPORT. RURAL FIRES. See FIRE. RURAL LANDS PROTECTION. See LAND. SEXUAL OFFENDERS. See CRIMINAL LAW.