31P. Refusal to register or grant recognition

is not or has ceased to be an auditor approved under section 8 of the Companies Act 1965;

has been convicted—

within or outside Malaysia, of an offence involving fraud or other dishonesty;

of an offence under any written law relating to the protection of members of the public against financial loss due to—

dishonesty, incompetence or malpractice by persons concerned in the provision of financial services or the management of companies; or

the conduct of discharged or undischarged bankrupts;

has engaged in any practices which reflect discredit on his ability to meet professional auditing standards;

is an undischarged bankrupt within or outside Malaysia;

is subject to a sanction imposed under section 31Z; or

has failed to comply with any other requirements of this

falls within paragraph 1(b),(c),(d) or (f);

has been subject to any sanction imposed by any relevant foreign authority;

has not been approved by a relevant foreign authority to prepare audited financial statements; or

is not supervised by a relevant foreign authority.

the registration of an applicant as a registered auditor; or

to grant recognition of an applicant as a recognized auditor, the Audit Oversight Board shall give the applicant an opportunity to be heard by serving a written notice on the applicant stating the grounds for such refusal.