Accountants Act · 2023 Revised Edition · Part · Accounting Corporations, Accounting Firms and Accounting Limited Liability Partnerships
30. Professional misconduct
Official textFrom Attorney General's Chambers, unchanged
An act of a public accountant may constitute improper or dishonourable conduct in the discharge of his professional duty even though it is only done or occurs while the public accountant provides public accountancy services through an accounting corporation, an accounting firm or an accounting Limited Liability Partnership.
public accountant
“public accountant” means a person who is registered in accordance with this Act as a public accountant;
The directors of an accounting corporation or the partners of an accounting firm or of an accounting Limited Liability Partnership who are public accountants shall be jointly liable to disciplinary proceedings under this Act if the business of the accounting corporation, accounting firm or accounting Limited Liability Partnership is conducted in a manner which would warrant disciplinary proceedings against it and where such conduct cannot be attributed to the act of any particular public accountant or public accountants.
accounting corporation
“accounting corporation” means a company approved as an accounting corporation under section 20;
Terms defined in s 2
accounting corporation
Defined · s 2“accounting corporation” means a company approved as an accounting corporation under section 20;
accounting firm
Defined · s 2“accounting firm” means a firm approved as an accounting firm under section 21;
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