Financial Reporting Act

Financial Reporting (Mauritius Institute of Professional Accountants) (Fees) Regulations 2013

[GN 12 of 2013 – 1 January 2013] [Section 86]

1. These regulations may be cited as the Financial Reporting (Mauritius Institute of Professional Accountants) (Fees) Regulations 2013.

2. In these regulations –

"Act" means the Financial Reporting Act.

3. Subject to the relevant exemption provided under the Act, there shall be paid to the Mauritius Institute of Professional Accountants in respect of any matter set out in the second column of the Schedule, the appropriate corresponding fee specified in the third column of that Schedule.

4. 

_______________

SCHEDULE

[Regulation 3]

FEE

1.

Professional accountants

(Rs)

(a) On application for the issue of certificate of registration (non-refundable)

1,000

(b) Renewal of (annual) certificate of registration

1,000

2.

Public accountants

(a) On application for the issue of certificate of registration (non-refundable)

1,000

(b) Renewal of (annual) practising certificate

1,000

3.

Member firms

(a) On application for the issue of certificate of registration for –

 (i) up to 4 members

1,000

per member (non-refundable)

 (ii) every additional member

500

per member (non-refundable)

(b) Renewal of (annual) certificate of registration for –

 (i) up to 4 members

1,000

per member

 (ii) every additional member

500

per member

[Sch. amended by reg. 3 of GN 267 of 2012 w.e.f. 1 January 2013.]

_______________

Financial Reporting Council (Approval of Firm Name

This section of the article is only available for our subscribers. Please click here to subscribe to a subscription plan to view this part of the article.