35. Appointment of practice reviewers

Terms defined in this Act

• Authority

  Authority

  Defined · s 2

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

  Open s 2
• Oversight Committee

  Oversight Committee

  Defined · s 2

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

  Open s 2
• practice review

  practice review

  Defined · s 32

  “practice review” means a study, an appraisal, or a review carried out under a practice monitoring programme in respect of one or more aspects of the public accountancy services that are provided by a public accountant;

  Open s 32
• practice reviewer

  practice reviewer

  Defined · s 32

  “practice reviewer” means any individual who is appointed by the Oversight Committee under section 35 to carry out a practice review;

  Open s 32