2. Prescribed accounting services

For the purpose of section 35C(2)(a) of the Act, the accounting services are any 2 or more of the following types of services:

financial accounting services;

financial management services;

insolvency and recovery services;

internal audit services;

management accounting services;

taxation services.

The expressions in paragraph (1)(a) to (f) have the meanings given to them in the Schedule.

For the purpose of section 35C(2)(a) of the Act, the accounting services are any 2 or more of the following types of services:

financial accounting services;

financial management services;

insolvency and recovery services;

internal audit services;

management accounting services;

taxation services.

The expressions in paragraph (1)(a) to (f) have the meanings given to them in the Schedule.