

On 24/05/2013,
you requested for the version in force on 24/05/2013
incorporating all amendments published on or before 24/05/2013.
The closest version currently available is that of 22/05/2012.

PART IV
CODE OF PROFESSIONAL CONDUCT AND ETHICS
9.
—(1) Every person who is registered as a public accountant, and every accounting entity shall observe the Code of Professional Conduct and Ethics set out in the Fourth Schedule and also the Oversight Committee’s pronouncements on all professional matters and professional ethics issued from time to time.
(2) For the purpose of paragraph (1), the Oversight Committee may adopt the pronouncements on professional matters and professional ethics of any other professional accountancy body.
(3) Failure to observe the Code or any of the pronouncements on professional matters or professional ethics issued or adopted by the Oversight Committee may result in disciplinary action.






