(1) Subject to subsection (2), where, by virtue of his becoming a member of a body of accountants, a person (other than a person referred to in section 199(1)) becomes qualified for appointment as a public auditor, the body concerned shall, within one month of his becoming so qualified, deliver his name and address to the registrar of companies for inclusion in the register referred to in section 198.
(2) Without prejudice to the generality of subsection (1), a recognised body of accountants based outside the State shall notify details of those of its members who wish to practise in the State as public auditors.
(2A) A body of accountants referred to in subsection (1) or a recognised body of accountants referred to in subsection (2) shall, as soon as possible but not later than 6 months after the event, notify the registrar of companies of any change in the particulars previously provided to him under the applicable subsection.
(3) Every person who, after the commencement of this