Clause 10

by deleting the word “reviewer” in subsection (1) and substituting the words “practice reviewer”;

by deleting subsection (2) and substituting the following subsection:“(2) If, after considering the practice reviewer’s report under subsection (1), the Practice Monitoring Sub‑committee is of the opinion that —

the public accountant’s compliance with any of the professional standards is partially satisfactory under the Oversight Committee’s professional standards assessment framework; or

the public accountant’s compliance with any of the professional standards is not satisfactory under the Oversight Committee’s professional standards assessment framework,the Practice Monitoring Sub‑committee must submit a report of its opinion and recommendations to the Oversight Committee.”; and

by deleting the word “Reviewer” in the section heading and substituting the words “Practice reviewer”.