Guidelines on Change in Particulars

The public accountant is required to inform the Registrar of Public Accountant if there are changes to the registered particulars of a public accountant; accounting firm or accounting corporation.

1.             Changes to be notified pertaining to Public Accountant

The public accountant is required to notify the Registrar of Public Accountants within 30 days of the change if he/she had made changes to the following particulars:

1. Name
   

2. Identification type

3. Identification number

4. Nationality
   

5. Email address

6. Residential address

7. Contact number

8. Effective date of the relevant changes
   
   

2.             Changes to be notified pertaining to accounting firm

The public accountant is required to notify the Registrar of Public Accountants within 30 days of the change if the accounting firm has made changes to the following particulars:

1. Name of accounting firm

2. Appointments (i.e. new partners/ resignation of partners/ managing partners)

3. Particulars of partners (name, identification type, identification number, nationality, email address, residential address, contact number)

4. Business activity

5. Registered place of business
   

6. Office contact number

7. Email address

8. Effective date of the relevant changes

The notification of change has to be signed by all partners of the accounting firm.

3.             Changes to be notified pertaining to accounting corporation

The public accountant is required to notify the Registrar of Public Accountants within 30 days of the change if the accounting corporation has made changes to the following particulars:

1. Name of accounting corporation

2. Appointments (i.e. new directors/ resignation of directors/ managing directors)

3. Particulars of directors (name, identification type, identification number, nationality, email address, residential address, contact number)

4. Business activity

5. Registered place of business

6. Office contact number

7. Email address

8. Effective date of the relevant changes

The notification of change has to be signed by all directors of the accounting corporation.

4.             Notification of change should be submitted to:

           Registrar of Public Accountant

           Revenue Division,

           Level 1, Island Block,

           Ministry of Finance and Economy Building,

           Commonwealth Drive, BB3910, Brunei Darussalam

5.             For any inquiries, please contact the Registrar of Public Accountant at +673 2383933 or +673 2380651.