25. Professional misconduct
Feedback & supportLast amended by an amending law of 2000.
An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his professional duty even though it is only done or occurs while the public accountant provides public accountancy services through an accounting corporation.
public accountant
“public accountant” means a person who is registered or deemed to be registered in accordance with this Act as a public accountant;
The directors of an accounting corporation who are public accountants shall be jointly liable to disciplinary proceedings under this Act if the business of the accounting corporation is conducted in a manner which would warrant disciplinary proceedings against it and where such conduct cannot be attributed to the act or omission of a particular public accountant or public accountants.[18G
accounting corporation
“accounting corporation” means a company approved as an accounting corporation under section 19;