Accountants Act · 2023 Revised Edition · Part · Accounting Corporations, Accounting Firms and Accounting Limited Liability Partnerships
29. Limited Liability Partnership
Official textFrom Attorney General's Chambers, unchanged
An accounting corporation and an accounting Limited Liability
accounting corporation
“accounting corporation” means a company approved as an accounting corporation under section 20;
Partnership shall have the same rights and be subject to the same fiduciary, confidential and ethical requirements with respect to each client of the accounting corporation or accounting Limited Liability Partnership, as the
accounting limited liability partnership
“accounting limited liability partnership” means a limited liability partnership approved as an accounting limited liability partnership under section 22;
Accountants case may be, in respect of the provision of public accountancy services that exist at law with respect to a public accountant and his client.
public accountancy services
“public accountancy services” means the audit and reporting on financial statements and the doing of such other acts that are required by any written law to be done by a public accountant;
Terms defined in s 2
accounting corporation
Defined · s 2“accounting corporation” means a company approved as an accounting corporation under section 20;
accounting limited liability partnership
Defined · s 2“accounting limited liability partnership” means a limited liability partnership approved as an accounting limited liability partnership under section 22;
public accountancy services
Defined · s 2“public accountancy services” means the audit and reporting on financial statements and the doing of such other acts that are required by any written law to be done by a public accountant;
public accountant
Defined · s 2“public accountant” means a person who is registered in accordance with this Act as a public accountant;
Part
Practice Monitoring Programme
Part
Disciplinary Proceedings
Part