1. Will I be informed if my application for registration is refused? Will I also be informed if my registration status is revoked or suspended by AOB?
  Yes, you will be informed and given an opportunity to be heard. AOB will consider your response and you will be notified of the AOB’s decision accordingly. In the event that you are not satisfied with the decision of the AOB, you may appeal to the SC within 30 days of the decision.
2. In the case where my application is refused, will my registration fee be refunded?
  In the event that your application is refused for whatever reason, AOB will refund any payment made for the registration.
3. Can I withdraw my registered status with the AOB?
  Yes, you can withdraw your registered status by notifying AOB in writing the reasons for doing so. You are also required to initiate the withdrawal process by clicking the “Withdraw” button in ARAS.

Please note that the withdrawal is subject to AOB’s approval and the registration fee will not be refunded. Once you have withdrawn your registered status, you are no longer permitted to hold yourself out as a registered auditor under the AOB.

4. Can AOB revoke or suspend my registration even after I have been registered?
  Yes, section 31Q of the SCMA provides that the AOB may revoke or suspend the registration accorded to an auditor if–
  (a) The auditor is not fit and proper during the tenure of the registration;
  (b) The auditor contravenes any terms or conditions imposed by the AOB in respect of his registration; or
  (c) The auditor fails to pay any fee as specified by the AOB.