Regulation 5
Amendment of rule 12
of Accountants (Public Accountants) (Amendment) Rules 2026
Subsidiary LegislationIn forceProvision 5 of 8
Regulation 5
In the principal Rules, in rule 12(1) —
(a)
in sub-paragraph (a), replace “him or it” with “the public accountant or accounting entity”; and
(b)
in sub-paragraphs (b) and (c), replace “his or its” with “the public accountant’s or accounting entity’s”.