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bruneilawsby aturio
In force2023 Revised Edition
Contents

Part · Accounting Corporations, Accounting Firms and Accounting Limited Liability Partnerships

31. Requirements relating to memorandum and articles of association and annual reports of accounting corporations

(1)

The memorandum and articles of association of an accounting corporation shall at all times comply with all the requirements specified in section 20(3)(a) and (c) and the rules relating thereto.

(2)

An accounting corporation shall, within 30 days of the occurrence of —

(a)

any amendment to its memorandum or articles of association;

(b)

any change in the composition of its board of directors who are public accountants;

(c)

any change in the proportion of its voting shares owned by corporate practitioners; or

(d)

any change in the number of its corporate practitioners, furnish the Registrar with a report in writing giving full particulars of the amendment or change.

Accountants 32

(3)

In addition to the requirements of subsection (2), every accounting corporation shall in every year, not later than a date specified by the

Authority, send to the Registrar an annual report relating to the accounting corporation in such form as the Authority may require.

Report

Read on from s 32

Part

Practice Monitoring Programme

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Part

Disciplinary Proceedings

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Part

General

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Schedules