Under the PAO, only members of the Institute are eligible to apply for a PC from the Institute. As such, you must pay both member and PC annual fees, and file the CPD and PC declarations via the member and practising certificate annual return before you can complete the PC renewal procedures.
No. You must be a PC holder, i.e. continue to renew your PC, before you are eligible to register as a sole proprietor or a practising partner/director of a CPA practice.
You may indicate in the "Annual Return for Membership and Practising Certificate Renewal" that you will not renew your PC, and complete and submit to the Institute other parts of the Annual Return together with payment of your member annual fee.
As an alternative, you may send a duly signed written notice to the Institute's Admission Department for processing.
