Clause 15

An accounting LLP is authorised to do anything that a public accountant can do by law and is required to do all that a public accountant is required to do by law in respect of the provision of public accountancy services by that accounting LLP.(2) Subsection (1) shall not apply to the doing of anything that can only be done by a public accountant as a natural person.(3) A public accountant who provides public accountancy services as a partner or an employee of an accounting LLP shall be subject to the same standards of professional conduct and competence in respect of such services as if he were personally providing the public accountancy services as a public accountant in an accounting firm.(4) The mere fact that a public accountant personally provides public accountancy services as a partner or an employee of an accounting LLP shall not affect the personal liability of that public accountant at law.”.