66. Saving and transitional provisions for public accountants, accounting corporations and accounting firms

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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• 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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• 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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• public accountancy services

  public accountancy services

  Defined · s 2

  “public accountancy services” means the audit and reporting on financial statements and the doing of any other acts that are required by any written law to be done by a public accountant;

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• 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;

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• repealed Accountants Act

  repealed Accountants Act

  Defined · s 2

  “repealed Accountants Act” means the Accountants Act in force immediately before 1 April 2004;

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• rules

  rules

  Defined · s 2

  “rules” means rules made under section 64;

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