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In forceAmended2020 Revised Edition

Part 4 · Accounting Corporations, Accounting Firms and Accounting Llps

24. Relationship between client and accounting corporation or accounting LLP

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Amended

Last amended by an amending law of 2006.

An accounting corporation and an accounting LLP have the same rights and are subject to the same fiduciary, confidential and ethical requirements with respect to each client of the accounting corporation or accounting LLP (as the case may be) in respect of the provision of public accountancy services that exist at law with respect to a public accountant and his or her client.

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Part 5

Practice Monitoring Programme

Part 5A

Review of Compliance with Quality Control Standards and Requirements to Detect and Prevent Money Laundering, Terrorism Financing and Proliferation Financing

Part 6

Disciplinary Proceedings

Part 7

Miscellaneous

Part 8

Saving and Transitional Provisions

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