Accountants Act 2004 · 2020 Revised Edition · Part 4 · Accounting Corporations, Accounting Firms and Accounting Llps
25. Professional misconduct
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An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his or her professional duty even though it is only done or occurs while the public accountant provides public accountancy services through an accounting corporation, an accounting firm or an accounting LLP.
public accountant
“public accountant” means an individual who is registered or deemed to be registered in accordance with this Act as a public accountant;
The directors of an accounting corporation or the partners of an accounting firm or an accounting LLP who are public accountants shall be jointly liable to disciplinary proceedings under this Act if the business of the accounting corporation, accounting firm or accounting LLP 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 any particular public accountant or public accountants.
accounting corporation
“accounting corporation” means a company approved as an accounting corporation under section 17;