Accountants (Public Accountants) (Amendment No. 2) Rules 2026 · reg 4

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In the principal Rules, in rule 4(3), replace the definitions of “specified period”, “specified public accountant” and “year” with —“ “renewal period”, in relation to a public accountant, means the period in respect of which the current registration of the public accountant was renewed;“specified public accountant” means a public accountant who is —(a)a director or an employee of an accounting corporation, where none of the directors or employees of the accounting corporation has audited any listed entity in the calendar year preceding the renewal period of the public accountant;(b)a partner or an employee of an accounting firm, where none of the partners or employees of the accounting firm has audited any listed entity in the calendar year preceding the renewal period of the public accountant; or(c)a partner or an employee of an accounting LLP, where none of the partners or employees of the accounting LLP has audited any listed entity in the calendar year preceding the renewal period of the public accountant.”.

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reg 4Amendment of rule 4

(a)

a director or an employee of an accounting corporation, where none of the directors or employees of the accounting corporation has audited any listed entity in the calendar year preceding the renewal period of the public accountant;

(b)

a partner or an employee of an accounting firm, where none of the partners or employees of the accounting firm has audited any listed entity in the calendar year preceding the renewal period of the public accountant; or

(c)

a partner or an employee of an accounting LLP, where none of the partners or employees of the accounting LLP has audited any listed entity in the calendar year preceding the renewal period of the public accountant.”.