37. Practice reviewer to submit report

Terms defined in this Act

• 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 Monitoring Sub-committee

  Practice Monitoring Sub-committee

  Defined · s 32

  “Practice Monitoring Sub-committee” means the Practice Monitoring Sub‑committee appointed under section 34;

  Open s 32
• 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
• professional standards

  professional standards

  Defined · s 32

  “professional standards”, in relation to the provision of public accountancy services, means the standards, methods, procedures and other requirements that are prescribed by the Authority or Oversight Committee to be applied by a public accountant, an accounting corporation, an accounting firm and an accounting LLP when providing public accountancy services.

  Open s 32
• public accountant

  public accountant

  Defined · s 2

  “public accountant” means an individual who is registered or deemed to be registered in accordance with this Act as a public accountant;

  Open s 2