| Article 6 |
A person to whom any of the following circumstances applies may not practice as a CPA:
1. Has previously received a final and unappealable sentence to a punishment of not less than one year of imprisonment for fraud, breach of trust, embezzlement, forgery of documents, or occupational crime. Notwithstanding the foregoing, this provision does not apply if three years have already passed since service of the term was completed or pardon was received after partial service of the prison term.
2.Has been declared by a court to be under guardianship or assistance and that declaration has not been voided.
3. Has been declared bankrupt and his or her rights have not yet been reinstated.
4. Suffers from mental illness or is in irregular physical or mental condition, two or more medical physicians of the appropriate specialty have been consulted upon request of the competent authority, and the competent authority has determined that he or she is unable to practice.
5. Has been dismissed from public service as a result of disciplinary sanction and the period during which he or she is barred from reappointment has not yet expired.
6. Has been disciplined by being barred from practice as provided for in this Act.
Where any of the above circumstances applies to a person already practicing as a CPA, his or her CPA certificate will be voided or revoked. Notwithstanding the foregoing, however, where the CPA certificate has been voided or revoked as a result of any of the circumstances under subparagraphs 1 through 5 of the preceding paragraph he or she may still apply for a CPA certificate under this Act once the cause ceases to exist. |
| Article 81 |
This Act shall be enforced from the date of promulgation.
The amendment to this Act shall be enforced from 23 November 2009. |
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