Clause 22

by deleting paragraph (a) of subsection (1) and substituting the following paragraph:“(a)an accounting corporation or any of its directors, an accounting firm or any of the partners therein, or an accounting LLP or any of the partners therein, has falsified or caused to be falsified any document, or has made or caused to be made any statement which is material and which the accounting corporation, accounting firm, accounting LLP, director or partner (as the case may be) knows is false or does not believe to be true in relation to any document;”;

by deleting the words “or accounting firm” wherever they appear in the following subsections and substituting in each case the words “, accounting firm or accounting LLP”:Subsections (1)(b), (c) and (d), (2)(a) to (f), (3), (4) (1st, 7th, 8th and 9th lines), (6), (7), (8)(a) and (9);

by inserting, immediately after the words “accounting corporation” in subsection (1)(e), the words “or accounting LLP”; and

by deleting the words “and accounting firms” in the section heading and substituting the words “, accounting firms and accounting LLPs”.