Clause 28

by deleting the words “and accounting firms” wherever they appear in the following provisions and substituting in each case the words “, accounting firms and accounting LLPs”:Sections 3(a) and (b), 40 (section heading) and 64(2)(f);

deleting the words “or an accounting firm” wherever they appear in the following provisions and substituting in each case the words “, an accounting firm or an accounting LLP”:Sections 25(1), 40(1)(b), 41(2), 42(1), 43 and 45(6);

by inserting, immediately after the words “partners of an accounting firm” in section 25(2), the words “or an accounting LLP”;

by deleting the words “or accounting firm” wherever they appear in the following provisions and substituting in each case the words “, accounting firm or accounting LLP”:Sections 25(2), 41(4)(a), (5), (7) and (8)(b), 45(6) (5th and 10th lines), (7) and (10), 46(3) and (4), 47(a) and (b)(i) and (ii), 48(2) and (3), 50(1), (2) and (3), 51(6)(b), (7) and (15), 54(1), 59(1), (2), (4) and (5) and 64(2)(h);

by deleting the words “or accounting firm” in section 59(3) and substituting the words “, an accounting firm or an accounting LLP”; and

by deleting the words “or the Register of Public Accounting Firms” in section 58(b) and substituting the words “, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships”.