Authorised Auditors are regulated under Companies (Authorised Auditors) (Amendment) Rules, 2010, Companies Act (Chapter 39). Any qualified person may apply to the Permanent Secretary of the Ministry of Finance for authorisation by the Minister of Finance to perform the duties required by the Companies Act to be performed by an auditor. The Letter of Authorisation is valid for a period of one year beginning from January until December and may be renewed for each subsequent calendar year upon payment of fee to the Permanent Secretary. The fee payable is B$2,500.00, effective from 12 June 2010 (Amendment to Companies Act (Chapter 39) published in the Government Gazette can be downloaded here).

To be an authorised auditor, a qualified applicant must possess a minimum qualification as an associate member from one of the following bodies:

    (a)    The Institute of Chartered Accountants of -
            (i)     Australia
            (ii)    Canada
            (iii)    England and Wales
            (iv)    Ireland
            (v)     New Zealand
            (vi)    Scotland

    (b)    The Association of Chartered Certified Accountants

    (c)    CPA Australia

The Minister of Finance may on the recommendation of the Permanent Secretary remove the name of any person from the authorised list on the ground that -

    (1)    such person has failed within 2 months from the date of expiry of any Letter Authorisation to apply to the Permanent Secretary for the renewal

    (2)    such person has failed to notify the Permanent Secretary in writing any changes of address or of his employer or his partnership

    (3)    such person is convicted of a criminal offence

Any person who is not authorised under the Act and the Rules to do so, signs or attempts to sign audit accounts and reports, shall be guilty of an offence and liable on conviction to a fine of B$10,000 and to imprisonment for 12 months.

List of Authorised Auditors for the Year 2010

NAME OF AUDITORS ADDRESS             Pg Haji Moksin bin Pg Haji Yusof [IC No 00-055888 (Y)] Messrs Deloitte & Touche 5th Floor, Wisma Hajah Fatimah 22-23 Jalan Sultan Bandar Seri Begawan BS8811 Brunei Darussalam    Ng Hui Hua [IC No 31-008858 (P)] Messrs Deloitte & Touche 5th Floor, Wisma Hajah Fatimah 22-23 Jalan Sultan Bandar Seri Begawan BS8811 Brunei Darussalam    Lim Teck Guan [IC No 31-011448 (P)] Messrs Ernst & Young Room 309A, 3rd Floor, Wisma Jaya Jalan Pemancha Bandar Seri Begawan BS8811 Brunei Darussalam    Kong Ee Pin [IC No 01-079627 (Y)] Messrs Ernst & Young Room 309A, 3rd Floor, Wisma Jaya Jalan Pemancha Bandar Seri Begawan BS8811 Brunei Darussalam    Lim Hoon Hui [IC No 00-030110 (Y)] Messrs H. H. Lim & Company No.22, 2nd Floor, Bangunan Hj Awang Matusin H.A dan Hj Abdullah H.M Adik-Beradik Kampong Kiulap, Gadong BE1518 Brunei Darussalam   Katherine Lee Chin Fei [IC No 31-007220 (P)] Messrs Katherine Lee & Company F7, 1st Floor, Teck Guan Plaza Jalan Sultan Bandar Seri Begawan BS8811 Brunei Darussalam   Lucy Wong Kie Nyuk [IC No 30-092943 (P)] Messrs Parker Randall Unit 8, 1st Floor, Block D Shakirin Complex, Simpang 88 Kampong Kiulap Bandar Seri Begawan BE1518 Brunei Darussalam            Hj Shazali bin Dato Hj Sulaiman       [IC No 31-008888 (P)] Messrs KPMG Unit 401-403A, Wisma Jaya Jalan Pemancha Bandar Seri Begawan BS8811 Brunei Darussalam   Diane Wendy Wei [IC No 30-204686 (P)] Messrs KPMG Unit 401-403A, Wisma Jaya Jalan Pemancha Bandar Seri Begawan BS8811 Brunei Darussalam   Mohd Raman Shah bin  Mohd Shariff [IC No 50-195737 (G)] Messrs Lee & Raman, Unit 19, Block I, 1st Floor Kompleks Abdul Razak, Jalan Gadong Bandar Seri Begawan BE3519 Brunei Darussalam    Lee Yun Chin [IC No 30-206269 (P)] Messrs Lee & Raman B7, 1st Floor, Block B Shakirin Complex, Kampong Kiulap Bandar Seri Begawan BE1518 Brunei Darussalam   Lee Kin Chee [IC No 00-039910 (Y)] Messrs Lee Corporatehouse Associates No.11, Regent Square  Simpang 150, Kampong Kiulap  Bandar Seri Begawan BE1518 Brunei Darussalam   Lee Kim Yan [IC No 50-678784 (G)] Messrs Lee Corporatehouse Associates No.11, Regent Square  Simpang 150, Kampong Kiulap  Bandar Seri Begawan BE1518 Brunei Darussalam   Lau Kui Hwa [IC No 01-057343 (Y)] Messrs Lau Kui Hwa & Company No.35-250, Kampong Lambak  Jalan Berakas BB1714   Brunei Darussalam   Cheng Chew Seng [IC No 50-760289 (Y)]   Messrs Lau Kui Hwa & Company No. 35-250, Kampong Lambak Jalan Berakas BB1714 Brunei Darussalam   Pengiran Izam Ryan bin PLKDR Pengiran Haji Bahrin [IC No 00-282245 (Y)] Messrs Pengiran Izam & Co. No.13, Jaya Setia Square Simpang 13, Kampong Jaya Setia Jalan Berakas BB2713 Brunei Darussalam   Sylvester Leong Kian Hock [IC No 30-103386 (P)] Messrs Sylvester Leong & Company No.C7-1, 1st Floor, Block C, Lot 56646 Bangunan Haji Lajim & Anak-Anak Kampong Kiarong Bandar Seri Begawan BE1318 Brunei Darussalam   Cynthia Kong Bit Min [IC No 01-075182 (Y)] Messrs WKA and Associates Suite No. 8 - 10, 3rd Floor Badiah Complex Km 2 ½, Jalan Tutong Bandar Seri Begawan BA2111 Brunei Darussalam

 Updated as of 27 July 2010