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Amendment of section 200 of Act of 1990 (duty to keep registrar informed).
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40.—Section 200 of the Act of 1990 is amended as follows:
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(a) by inserting the following after subsection (2):
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“(2A) A body of accountants referred to in subsection (1) or a recognised body of accountants referred to in subsection (2) shall, as soon as possible but not later than 6 months after the event, notify the registrar of companies of any change in the particulars previously provided to him under the applicable subsection.”;
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(b) by inserting the following after subsection (3):
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“(3A) A person referred to in subsection (3) shall notify the registrar of companies—
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(a) at least once in each year during the currency of the authorisation referred to in that subsection, of the fact that the person holds the authorisation,
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(b) as soon as possible but not later than one month after the event, of any change in the particulars provided by the person to the registrar, and
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(c) as soon as possible but not later than one month after ceasing to hold the authorisation, of the occurrence of that event.”;
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(c) by substituting the following for subsection (4):
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“(4) If default is made in complying with subsection (1) or (2A), the body of accountants concerned, or the recognised body of accountants concerned, shall be guilty of an offence.”;
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(d) by inserting the following after subsection (4):
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“(5) Information required to be delivered to the registrar of companies under this section shall be delivered in such form and manner as that registrar may specify.”.
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