cap/281 (Cap. 281)

Inhalt

1. Art. 1 Short title.
2. Art. 2 Interpretation.
3. Art. 3 Warrant required to practise the profession.
4. Art. 5 Designation of warrant holders.
5. Art. 5A Duty to provide information.
6. Art. 6A Powers of the Board.
7. Art. 7 Functions of the Board.
8. Art. 7A Powers of the competent authority.
9. Art. 7B Delegation of tasks.
10. Art. 8 Regulations and Directives.
11. Art. 8A Regulations in relation to the mutual recognition of qualifications.
12. Art. 9 Approved accountancy body.
13. Art. 10 Partnerships of accountants or of auditors.
14. Art. 11 Indemnity insurance and penalties for breach of duty.
15. Art. 13 Examption from liability or responsibility.
16. Art. 14 Administrative fines, sanctions and measures.
17. Art. 15 Suspension, cancellation, etc., of warrants, registration of firm.
18. Art. 15A Appeals.
19. Art. 15B Decisions of the Board that may be appealed from.
20. Art. 15C Status of decision pending an appeal before theTribunal or the Court of Appeal.
21. Art. 16 General provisions relating to offences. Offences and punishments.
22. Art. 17 Dismissal or resignation of an auditor.
23. Art. 18 Publication of transparency report in the audit of public-interest entities..
24. Art. 18A Prohibition of the provision of non- audit services.
25. Art. 20 Disclosure of measures and decisions.
26. Art. 20A Publication of sanctions and measures.
27. Art. 20B Reporting of breaches.
28. Art. 20C Exchange of information.
29. Art. 21 Demonstration of compliance with Services (Internal Market)Act.