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Student Handbook

10.3 Re-registration

Students may apply for re-registration at a fee, but their application will be considered in
accordance with the rules prevailing at the time of re-registration.

For students who have notified the Institute before 15 December of the year that they wish to
resign from the Institute and have no fees outstanding, when they subsequently re-register,
they are only required to pay the re-registration fee and the annual subscription fee of the
prevailing year. There is no penalty.

For students who resign after 15 December, or are removed from the Student Register for
non-payment of annual subscription or for any other reason such as disciplinary action, when
they subsequently re-register, they are required to pay an additional penalty fee equivalent to
the Annual Subscription. In short, they are required to pay the re-registration fee, the annual
subscription fee and a penalty fee.

For students who resign and subsequently re-register with the Institute, their initial student
registration number will be given and their registration date will be the same as the initial
registration date, that is, they are subject to the 5-year / 10-year time bar rule as specified
under Professional Accountants By-law 39(1) from the initial registration date. If they have
successfully completed a module, they will be credited with that module passed subject to the
ten-year time limit.

Students removed from the Student Register under Professional Accountants By-law 39(1)
may apply for re-registration with the Institute. Upon successful re-registration, a new student
registration number will be assigned and a fresh 10 years will be given to them to complete the
QP.

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