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MT · S.L. 281.1

Accountancy Profession Regulations (S.L. 281.1)

In Kraft17 ArtikelText geprüft am 24.10.2026

Inhalt

  1. Art. 1 Title.
  2. Art. 2 Interpretation.
  3. Art. 3 Work which can only be performed by warrant holder.
  4. Art. 4 Work which can only be performed by a holder of a practising certificate..
  5. Art. 4A Application.
  6. Art. 5 Indemnity insurance policy.
  7. Art. 6 Registers to be kept by the Board.
  8. Art. 7 Theoretical instruction course.
  9. Art. 8 Functions of the Board.
  10. Art. 8A Mutualrecognition of regulatory arrangements.
  11. Art. 8B Cooperation with regards to quality assurance,reviews, investigations and on-site inspections.
  12. Art. 9 Transfer of auditing documents.
  13. Art. 10 Consolidated accounts of group of undertakings.
  14. Art. 10A Cooperation with third-country authorities and with international organisations and bodies.
  15. Art. 10B Disclosure of information receivedfromthird countries.
  16. Art. 10C Disclosure of information transferred to third countries.
  17. Art. 11 Inquiry procedures.