Accountants Guide

Public Accountants Registration Board

The Public Accountants Registration Board was established by the Public Accountants Registration Act 1945.

Any person could be registered as a public accountant if they proved to the Board that they: 

• were above the age of twenty-one years; 
• were of good character; 
• were engaged in, or about to engage in the practice of the profession; 
• had passed the examinations set by the Board, and acquired such practical experience as the Board deemed sufficient; 
• were, at the commencement of the Act, a holder of a certificate of membership of any approved institute of accountants; or had passed the final examination for membership prior to the commencement of the Act; 
• were engaged in the practice of the profession or calling as a public accountant either on his own behalf or in partnership with any other public accountant; or 
• were a member of the Commonwealth naval, military or air forces at the commencement of the Act and who had practiced as an accountant not less than one year before joining the armed forces; 
• were a member of the armed forces during World War Two, registered under such terms and conditions as the Board imposed ^[1]. 

List of main record series

Series	Title	Dates
NRS 12271	Register of registered public accountants	1945-1989
NRS 12272	Registers of certificates of registration of accountants	1945-May 1989
NRS 12273	Registers of applications for registration as public accountants	1972-1989
NRS 12274	Registered public accountants files (withdrawn)	1945-1989
NRS 12275	Registered public accountants files (deceased)	c.1966-1980
NRS 12276	Registers of deceased, withdrawn and removed applications	Jan 1959-Jun 1989

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Footnotes

[1] Public Accountants Registration Act no.18, 1945. Part 3, Section 18.