20. Right of appeal against decision of Oversight Committee

Terms defined in s 2

• accounting corporation

  accounting corporation

  Defined · s 2

  “accounting corporation” means a company approved as an accounting corporation under section 17;

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• accounting firm

  accounting firm

  Defined · s 2

  “accounting firm” means a firm approved as an accounting firm under section 18;

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• accounting LLP

  accounting LLP

  Defined · s 2

  “accounting limited liability partnership” or “accounting LLP” means a limited liability partnership approved as an accounting limited liability partnership under section 18A;

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• Authority

  Authority

  Defined · s 2

  “Authority” means the Accounting and Corporate Regulatory Authority established under the Accounting and Corporate Regulatory Authority Act 2004;

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• company

  company

  Defined · s 2

  “company” has the meaning given by the Companies Act 1967;

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• firm

  firm

  Defined · s 2

  “firm” means a sole proprietorship or partnership;

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• limited liability partnership

  limited liability partnership

  Defined · s 2

  “limited liability partnership” has the meaning given by section 4(1) of the Limited Liability Partnerships Act 2005;

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• name

  name

  Defined · s 2

  “full name” or “name” means —(a)in the case of an individual registered under the National Registration Act 1965 — the name as it appears in the latest identity card issued to that individual under section 9 of that Act; or(b)in the case of an individual not registered under the National Registration Act 1965 — the name as it appears in the latest passport issued to that individual or such other similar evidence of identification as is available;

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• Oversight Committee

  Oversight Committee

  Defined · s 2

  “Oversight Committee” means the Public Accountants Oversight Committee appointed by the Authority under section 4;

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