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Contents

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION OF ACT

Part III REGISTRATION OF PUBLIC ACCOUNTANTS

Part IV ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs

Part V PRACTICE MONITORING PROGRAMME

Part VI DISCIPLINARY PROCEEDINGS

Part VII MISCELLANEOUS

Part VIII SAVINGS AND TRANSITIONAL PROVISIONS

THE SCHEDULE Constitution and Proceedings of Oversight Committee

Legislative Source Key

Legislative History

 
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Related Subsidiary Legislation | Legislative History | Amendment Annotation off
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On 26/05/2013, you requested for the version in force on 26/05/2013 incorporating all amendments published on or before 26/05/2013. The closest version currently available is that of 01/04/2013.
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Effect of company becoming accounting corporation
23.
—(1)  An accounting corporation is authorised to do anything that a public accountant can do by law and is required to do all that a public accountant is required to do by law in respect of the provision of public accountancy services by that accounting corporation.
(2)  Subsection (1) shall not apply to the doing of anything that can only be done by a public accountant as a natural person.
(3)  A public accountant who provides public accountancy services as a director or an employee of an accounting corporation shall be subject to the same standards of professional conduct and competence in respect of such services as if he were personally providing the public accountancy services as a public accountant in an accounting firm.
(4)  The mere fact that a public accountant personally provides public accountancy services as a director or an employee of an accounting corporation shall not affect the personal liability of that public accountant at law.