{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff39\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang2057\deflangfe2057\themelang2057\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}
{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}{\f39\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}NewCenturySchlbk{\*\falt Century Schoolbook};}
{\f40\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}Century Schoolbook;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f406\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f407\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f409\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f410\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f411\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f412\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f413\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f414\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f416\fbidi \fswiss\fcharset238\fprq2 Arial CE;}{\f417\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}
{\f419\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f420\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f421\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f422\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}
{\f423\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f424\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f416\fbidi \fswiss\fcharset238\fprq2 Arial CE;}{\f417\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}
{\f419\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f420\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f421\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f422\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}
{\f423\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f424\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f806\fbidi \froman\fcharset238\fprq2 Century Schoolbook CE;}{\f807\fbidi \froman\fcharset204\fprq2 Century Schoolbook Cyr;}
{\f809\fbidi \froman\fcharset161\fprq2 Century Schoolbook Greek;}{\f810\fbidi \froman\fcharset162\fprq2 Century Schoolbook Tur;}{\f813\fbidi \froman\fcharset186\fprq2 Century Schoolbook Baltic;}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}
{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}
{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}
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\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red255\green255\blue255;}{\*\defchp \fs22 }{\*\defpap \ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext0 \sqformat \spriority0 Normal;}{\s1\qj \li0\ri0\sb240\sa60\keepn\widctlpar\wrapdefault\nooverflow\faroman\outlinelevel0\rin0\lin0\itap0 \rtlch\fcs1 \ab\af31503\afs32\alang1025 \ltrch\fcs0 
\b\fs32\lang3081\langfe1033\kerning32\loch\f31502\hich\af31502\dbch\af31501\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext0 \slink133 \sqformat \spriority9 heading 1;}{\*\cs10 \additive \ssemihidden Default Paragraph Font;}{\*
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\s17\qj \fi-720\li3110\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3110\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon110 \snext17 Penalty Sub Para;}{\*\cs18 
\additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 AlternativeEnd;}{\*\cs19 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 AlternativeStart;}{\s20\qc \li0\ri0\sb240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
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\ab\af39\afs24\alang1025 \ltrch\fcs0 \b\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext21 Amendments;}{\s22\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 
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\ai\af0 \ltrch\fcs0 \i \sbasedon10 Bill Position;}{\s26\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs20\alang1025 \ltrch\fcs0 \f39\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext26 
Bill Signature;}{\s27\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af39\afs26\alang1025 \ltrch\fcs0 \i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext27 Brought In By;}{
\s28\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs30\alang1025 \ltrch\fcs0 \b\caps\f39\fs30\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext28 Chapter First;}{\*\cs29 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Chapter No;}{\s30\qc \li0\ri0\sb240\keepn\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs30\alang1025 \ltrch\fcs0 
\b\caps\f39\fs30\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon28 \snext30 Chapter Rest;}{\s31\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext31 Charge;}{\s32\qj \li1800\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1800\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
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\b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext33 Clause Headnote;}{\*\cs34 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Clause No;}{\s35\qj \fi-1843\li1843\ri0\sa120\widctlpar
\tx576\wrapdefault\nooverflow\faroman\rin0\lin1843\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\cf11\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext35 Client Note;}{\s36\qj \li0\ri0\widctlpar\brdrt
\brdrs\brdrw15\brsp20 \wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs18\alang1025 \ltrch\fcs0 \b\caps\f39\fs18\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext36 Cognate;}{
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\ltrch\fcs0 \cf3 \sbasedon10 Date1;}{\s39\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext39 Deed;}{\s40\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon56 \snext40 Deed Graphic;}
{\*\cs41 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Deed No;}{\s42\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext42 Definition Paragraph;}{\s43\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon42 \snext43 Definition Sub Paragraph;}{\s44\qj \fi-731\li3611\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3611\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext44 Definition Sub Sub Paragraph;}{\*\cs45 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf11 \sbasedon10 Definition Term;}{
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\s47\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext47 Division;}{\*\cs48 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Division No;}{\s49\qj \li-1701\ri0\widctlpar\tqr\tx8789\wrapdefault\nooverflow\faroman\rin0\lin-1701\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext49 \slink50 footer;}{\*\cs50 \additive \rtlch\fcs1 \af39\afs26 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\langnp3081\langfenp1033 \sbasedon10 \slink49 \slocked \ssemihidden 
Footer Char;}{\*\cs51 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf12 \sbasedon10 Foreign;}{\s52\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 
\b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext52 Form;}{\s53\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon56 \snext53 Form Graphic;}{\*\cs54 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Form No;}{
\s55\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext55 Formula;}{
\s56\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext56 Graphic;}{
\s57\qj \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext57 Graphic Description;}{
\s58\qj \li0\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext58 Head Note;}{
\s59\qj \li0\ri0\widctlpar\tqc\tx4153\tqr\tx8306\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext59 \slink60 header;}{\*\cs60 
\additive \rtlch\fcs1 \af39\afs26 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\langnp3081\langfenp1033 \sbasedon10 \slink59 \slocked \ssemihidden Header Char;}{\s61\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ai\af39\afs26\alang1025 \ltrch\fcs0 \i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext61 Image;}{\s62\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext62 Image Description;}{\*\cs63 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Image No;}{\*\cs64 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf0 \sbasedon10 Image Type;}{\*
\cs65 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf9 \sbasedon10 Item No;}{\s66\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 
\b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext66 Long Title;}{\s67\qj \li0\ri0\sa240\widctlpar
\tx144\tx288\tx432\tx576\tx720\tx864\tx1008\tx1152\tx1296\tx1440\tx1584\tx1728\tx1872\tx2016\tx2160\tx2304\tx2448\tx2592\tx2736\tx2880\tx3024\tx3168\tx3312\tx3456\tx3600\tx3744\tx3888\tx4032\tx4176\tx4320\tx4464\tx4608\tx4752\tx4896\tx5040
\tx5184\tx5328\tx5472\tx5616\tx5760\tx5904\tx6048\tx6192\tx6336\tx6480\tx6624\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext67 
Oath;}{\s68\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext68 Order;}{\*\cs69 \additive \rtlch\fcs1 \ab\af0 
\ltrch\fcs0 \b\caps \sbasedon10 Order No;}{\s70\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs20\alang1025 \ltrch\fcs0 \f39\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext70 
Originating;}{\s71\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext71 Out Def;}{
\s72\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext72 Out Def Para;}{
\s73\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext73 Out Def Sub Para;}{
\s74\qj \li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext74 Out Def Sub Sub Para;}{
\s75\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext75 Out Para;}{
\s76\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext76 Out Section;}{
\s77\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext77 Out Sub Para;}{
\s78\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext78 Out Sub Section;}{
\s79\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext79 Out Sub Sub Para;}{\*\cs80 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 page number;}{\s81\qj \fi-720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext81 Paragraph;}{\*\cs82 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Paragraph No;}{\s83\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 
\b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext83 Part First;}{\*\cs84 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Part No;}{
\s85\qc \li0\ri0\sb240\keepn\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon83 \snext85 Part Rest;}{
\s86\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon83 \snext86 Part Schedule;}{
\s87\qj \fi-1083\li1797\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1797\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext87 Penalty;}{
\s88\qj \fi-576\li2376\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2376\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon87 \snext88 Penalty Para;}{
\s89\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext89 Preamble Text;}{
\s90\qj \fi-1987\li1987\ri0\sa120\widctlpar\tx576\wrapdefault\nooverflow\faroman\rin0\lin1987\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\cf12\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext90 Private Note;}
{\s91\qj \li0\ri0\sa240\widctlpar\tx720\tx1166\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext91 Qualifying Text;}{\*\cs92 
\additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 RefAct;}{\*\cs93 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 RefCase;}{\*\cs94 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf11 \sbasedon10 RefDefTerm;}{\*\cs95 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefExternal;}{\*\cs96 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefInternal;}{\*\cs97 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefStandard;}{\*\cs98 \additive \rtlch\fcs1 
\ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 RefStatutory;}{\s99\qc \li0\ri0\sb240\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 
\b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext99 Schedule;}{\*\cs100 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Schedule No;}{
\s101\qr \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext101 Schedule SectRef;}{\*\cs102 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Section No;}{\*\cs103 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 Short Title;}{\s104\qc \li0\ri0\sa480\sl-360\slmult0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af39\afs30\alang1025 \ltrch\fcs0 \b\caps\f39\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext104 Short Title Heading;}{\s105\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext105 Short Title No;}{\s106\qc \li0\ri0\sb480\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext106 State;}{\*\cs107 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf12 \sbasedon10 StatOffice;}{\*\cs108 \additive \rtlch\fcs1 \ab\af0 
\ltrch\fcs0 \b\cf9 \sbasedon10 Sub Clause No;}{\s109\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext109 Sub Division;}{\s110\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext110 Sub Paragraph;}{\*\cs111 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Sub Paragraph No;}{\s112\qj \fi720\li0\ri0\sa240\widctlpar\tx1170\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 
\ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext112 Sub Section;}{\*\cs113 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf9 \sbasedon10 Sub Section No;}{
\s114\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext114 Sub Sub Paragraph;}{\*\cs115 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \caps\cf9 \sbasedon10 Sub Sub Paragraph No;}{\*\cs116 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Subdivision No;}{\*\cs117 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \super \sbasedon10 Super;}{\*\cs118 
\additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b \sbasedon10 Table Bold;}{\*\cs119 \additive \rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \b\i \sbasedon10 Table Bold Italic;}{\s120\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext120 Table Content;}{\*\cs121 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i \sbasedon10 Table Italic;}{\*\cs122 \additive \rtlch\fcs1 \af0 
\ltrch\fcs0 \cf9 \sbasedon10 Table Item No;}{\s123\qc \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext123 
Table Title;}{\s124\qj \li0\ri0\sb240\keepn\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext124 \sautoupd \ssemihidden toc 1;}{\s125\qj \fi-720\li2534\ri-45\sb120\keepn\widctlpar\tx720\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-45\lin2534\itap0 \rtlch\fcs1 \ab\ai\af39\afs24\alang1025 \ltrch\fcs0 
\b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext125 \sautoupd \ssemihidden toc 2;}{\s126\qj \fi-720\li720\ri-43\sb120\widctlpar\tx1080\tx1440\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-43\lin720\itap0 \rtlch\fcs1 
\af39\afs24\alang1025 \ltrch\fcs0 \f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext126 \sautoupd \ssemihidden toc 3;}{\s127\qj \fi-720\li1559\ri-45\sb120\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-45\lin1559\itap0 
\rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext127 \sautoupd \ssemihidden toc 4;}{\s128\qj \fi-720\li1967\ri0\sb120\widctlpar
\tqr\tx7087\wrapdefault\nooverflow\faroman\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext128 \sautoupd \ssemihidden toc 5;}{
\s129\qj \li907\ri-29\widctlpar\tqr\tx6660\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-29\lin907\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext129 \sautoupd \ssemihidden 
toc 6;}{\s130\qj \fi-720\li1627\ri-29\widctlpar\tx1987\tx3067\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-29\lin1627\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext130 \sautoupd \ssemihidden toc 7;}{\s131\qj \fi-720\li1080\ri0\sb120\widctlpar\tx1080\tx1440\tx1800\tx2160\tx7087\wrapdefault\nooverflow\faroman\rin0\lin1080\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 
\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext131 \sautoupd \ssemihidden toc 8;}{\s132\qj \li2080\ri0\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin0\lin2080\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 
\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext132 \sautoupd \ssemihidden toc 9;}{\*\cs133 \additive \rtlch\fcs1 \ab\af31503\afs32 \ltrch\fcs0 
\b\fs32\lang3081\langfe1033\kerning32\loch\f31502\hich\af31502\dbch\af31501\langnp3081\langfenp1033 \sbasedon10 \slink1 \slocked \spriority9 Heading 1 Char;}{\s134\qc \li0\ri0\sb480\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext134 \sqformat TOC Heading;}{\*\cs135 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf15 \sbasedon10 zActNumber;}{\*\cs136 \additive 
\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf15 \sbasedon10 zActYear;}{\s137\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext137 zAssentDate;}{\s138\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext138 
zBillNumber;}{\s139\qj \li0\ri0\widctlpar\pvpara\posy1440\dxfrtext187\dfrmtxtx187\dfrmtxty0\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af39\afs20\alang1025 \ltrch\fcs0 \i\f39\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext139 zSecondReading;}{\s140\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext140 AdminDep;}{
\s141\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext141 CertifyLaw Text;}{
\s142\qc \li0\ri0\sb120\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af39\afs26\alang1025 \ltrch\fcs0 \i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext142 Conditions;}{
\s143\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext143 ConfirmGov;}{
\s144\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext144 Execution Text;}{
\s145\qc \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext145 Explain Heading;}{
\s146\qj \li0\ri0\sa240\widctlpar\tx720\tx1166\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon91 \snext146 Explain Note;}{
\s147\qc \li0\ri0\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af39\afs26\alang1025 \ltrch\fcs0 \i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext147 Explain Note Note;}{
\s148\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext148 GazetteDate;}{
\s149\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext149 GenConditions;}{
\s150\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext150 GovernorSig Text;}{
\s151\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext151 MinisterSig Text;}{
\s152\qj \li0\ri0\sa240\keep\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext152 Opening Words;}{
\s153\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext153 Seal;}{
\s154\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext154 SR Date;}{
\s155\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext155 SR Position;}{
\s156\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext156 SR Printed;}{
\s157\qr \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext157 SR Signature;}{\*\cs158 \additive 
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i \sbasedon10 Tariff;}{\s159\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 
\b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext159 Tariff Group;}{\s160\qj \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 
\b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext160 Tariff Heading;}{\*\cs161 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\caps\cf9 \sbasedon10 Tariff No;}{
\s162\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext162 TariffList Heading;}{
\s163\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext163 TariffList Text;}{
\s164\qj \fi-1080\li2520\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2520\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext164 Amd Charge;}{
\s165\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext165 Amd Division;}{
\s166\qj \li720\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext166 Amd Head Note;}{\*\cs167 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf5 \sbasedon10 Amd Number;}{\*\cs168 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf5 \sbasedon10 Amd Number Bold;}{\*\cs169 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \caps\cf5 \sbasedon10 Amd Number Cap;}{
\s170\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext170 Amd Part;}{
\s171\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext171 Amd Penalty;}{
\s172\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext172 Amd Schedule;}{
\s173\qj \li3240\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3240\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext173 Amd1 Charge;}{
\s174\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon47 \snext174 Amd1 Division;}{
\s175\qj \li1440\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon166 \snext175 Amd1 Head Note;}{
\s176\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon170 \snext176 Amd1 Part;}{
\s177\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext177 Amd1 Penalty;}{
\s178\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon172 \snext178 Amd1 Schedule;}{
\s179\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext179 Indent 0.5;}{
\s180\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon179 \snext180 Indent 1.0;}{
\s181\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon180 \snext181 Indent 1.5;}{
\s182\qj \fi720\li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext182 Indent 1st 0.5;}{
\s183\qj \fi720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon182 \snext183 Indent 1st 1.0;}{
\s184\qj \fi720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon183 \snext184 Indent 1st 1.5;}{
\s185\qj \fi720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon184 \snext185 Indent 1st 2.0;}{
\s186\qj \fi720\li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon185 \snext186 Indent 1st 2.5;}{
\s187\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon181 \snext187 Indent 2.0;}{
\s188\qj \li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon187 \snext188 Indent 2.5;}{
\s189\qj \fi-720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext189 Indent Hng 0.5;}{
\s190\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext190 Indent Hng 1.0;}{
\s191\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon190 \snext191 Indent Hng 1.5;}{
\s192\qj \fi-720\li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon191 \snext192 Indent Hng 2.0;}{
\s193\qj \fi-720\li4320\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin4320\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon192 \snext193 Indent Hng 2.5;}{
\s194\qj \fi-720\li720\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \f39\fs24\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext194 TOC Entry;}{\*\cs195 \additive 
\rtlch\fcs1 \ab\af0\afs30 \ltrch\fcs0 \b\caps\fs30\cf15 \sbasedon10 Year;}{\s196\qj \li0\ri0\widctlpar\pvpg\posy15593\dxfrtext187\dfrmtxtx187\dfrmtxty0\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs22\alang1025 \ltrch\fcs0 
\f39\fs22\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext196 zDocumentStamp;}{\s197\qj \li0\ri0\widctlpar\pvpg\posy720\dxfrtext187\dfrmtxtx187\dfrmtxty0\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext197 zDraftNotice;}{
\s198\qj \li0\ri0\widctlpar\pvpg\posxc\posy14912\dxfrtext187\dfrmtxtx187\dfrmtxty0\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs20\alang1025 \ltrch\fcs0 \f39\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext198 zGovPrintImp;}{\*\cs199 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \caps \sbasedon10 ShortTitleHeadEnd;}{\s200\qj \li0\ri0\widctlpar\pvpg\posy284\dxfrtext181\dfrmtxtx181\dfrmtxty181\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
\rtlch\fcs1 \af39\afs20\alang1025 \ltrch\fcs0 \f39\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon197 \snext200 zConsolidate;}{\s201\qj \fi-1080\li2520\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2520\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon87 \snext201 Para Penalty;}{\s202\qj \fi-576\li3096\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3096\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon87 \snext202 Para Penalty Para;}{\s203\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext203 Para Definition Text;}{\s204\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext204 Sub Para Def Text;}{\s205\qj \fi-720\li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext205 Sub Sub Para Def Text;}{\*\cs206 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sub \sbasedon10 Sub;}{
\s207\qj \li720\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext207 CounterSigText;}{
\s208\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs30\alang1025 \ltrch\fcs0 \b\caps\f39\fs30\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon28 \snext208 Amd Chapter;}{
\s209\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af39\afs30\alang1025 \ltrch\fcs0 \b\caps\f39\fs30\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon208 \snext209 Amd1 Chapter;}{
\s210\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon109 \snext210 Amd SubDivision;}{
\s211\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon210 \snext211 Amd1 SubDivision;}{
\s212\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon39 \snext212 Amd Deed;}{
\s213\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon212 \snext213 Amd1 Deed;}{
\s214\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon52 \snext214 Amd Form;}{
\s215\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon214 \snext215 Amd1 Form;}{
\s216\qj \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ai\af39\afs26\alang1025 \ltrch\fcs0 \i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon61 \snext216 Amd Image;}{
\s217\qj \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ai\af39\afs26\alang1025 \ltrch\fcs0 \i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon216 \snext217 Amd1 Image;}{
\s218\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon31 \snext218 Para Charge;}{
\s219\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon170 \snext219 Amd Part Schedule;}{
\s220\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af39\afs22\alang1025 \ltrch\fcs0 \b\caps\f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon176 \snext220 Amd1 Part Schedule;}{
\s221\qc \li0\ri0\sa60\widctlpar\wrapdefault\nooverflow\faroman\outlinelevel1\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 \f1\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext221 \slink222 \sqformat Subtitle;}{\*
\cs222 \additive \rtlch\fcs1 \af31503\afs24 \ltrch\fcs0 \fs24\lang3081\langfe1033\loch\f31502\hich\af31502\dbch\af31501\langnp3081\langfenp1033 \sbasedon10 \slink221 \slocked \spriority11 Subtitle Char;}{
\s223\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs20\alang1025 \ltrch\fcs0 \caps\f1\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext223 zEndorsement;}{
\s224\qj \fi720\li4320\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin4320\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon186 \snext224 Indent 1st 3.0;}{
\s225\qj \li4320\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin4320\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon188 \snext225 Indent 3.0;}{
\s226\qj \fi-720\li5040\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin5040\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon193 \snext226 Indent Hng 3.0;}{
\s227\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs20\alang1025 \ltrch\fcs0 \f40\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext227 Graphic Text;}{\*\cs228 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf11 \sbasedon10 Client Note No;}{\s229\qj \li1843\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1843\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 
\b\i\f39\fs26\cf11\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext229 Client Note Text;}{\s230\qj \li1987\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1987\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 
\ltrch\fcs0 \b\i\f39\fs26\cf12\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext230 Private Note Text;}{\*\cs231 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf12 \sbasedon10 Private Note No;}{\s232\qj \fi-691\li691\ri0\sa240\widctlpar
\tx1440\wrapdefault\nooverflow\faroman\rin0\lin691\itap0 \rtlch\fcs1 \af39\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext232 Note Content;}{
\s233\qj \li691\ri0\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin691\itap0 \rtlch\fcs1 \af39\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext233 Note Out Text;}{
\s234\qj \li691\ri0\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin691\itap0 \rtlch\fcs1 \af39\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext234 Note Text;}{
\s235\qj \fi-720\li3600\ri0\sa120\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext235 Sub Sub Sub Paragraph;}{\*\cs236 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 Sub Sub Sub Paragraph No;}{\s237\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 
\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext237 Proviso;}}{\*\revtbl {Unknown;}}{\*\rsidtbl \rsid1641933\rsid3870932\rsid4525630\rsid7020198\rsid9519732}{\mmathPr\mmathFont34\mbrkBin0\mbrkBinSub0\msmallFrac0\mdispDef1\mlMargin0\mrMargin0
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\facingp\widowctrl\ftnbj\aenddoc\trackmoves0\trackformatting1\donotembedsysfont0\relyonvml0\donotembedlingdata1\grfdocevents0\validatexml0\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors0
\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\hyphcaps0\formshade\horzdoc\dghspace120\dgvspace120\dghorigin1701\dgvorigin1984\dghshow1\dgvshow0\jexpand\viewkind1\viewscale100\pgbrdrhead\pgbrdrfoot\bdrrlswsix\nolnhtadjtbl\oldas\rsidroot7020198 
\fet0{\*\wgrffmtfilter 2450}\ilfomacatclnup0{\*\ftnsep \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 \insrsid1641933 \chftnsep 
\par }}{\*\ftnsepc \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid1641933 \chftnsepc 
\par }}{\*\aftnsep \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid1641933 \chftnsep 
\par }}{\*\aftnsepc \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid1641933 \chftnsepc 
\par }}\ltrpar \sectd \ltrsect\binfsxn2\binsxn2\linex0\headery1000\footery1000\endnhere\titlepg\sectdefaultcl\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3
\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}
{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar
\s105\qc \li0\ri0\sb5000\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 
\cs135\b0\fs24\cf0\insrsid9519732 No. 58}{\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 \b0\fs24\cf0\insrsid9519732  of }{\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 \cs136\b0\fs24\cf0\insrsid9519732 1996}{\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid9519732 .
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs30\alang1025 \ltrch\fcs0 \b\caps\f39\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af39\afs24 
\ltrch\fcs0 \i\caps0\fs24\cf0\insrsid9519732 Accountants Act }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid9519732 1996}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid9519732 .
\par }\pard\plain \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
Certified on:    /   /20   .
\par \sect }\sectd \ltrsect\binfsxn2\binsxn2\pgnrestart\linex0\headery1000\footery1000\endnhere\titlepg\sectdefaultcl\sftnbj {\footerl \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 \endash  }{\field{\*\fldinst {
\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 PAGE \\* roman}}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid4525630 iv}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  \endash }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732  }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 PAGE \\* roman}}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid4525630 iii}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  \endash }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 
\par }}\pard\plain \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
\par INDEPENDENT STATE OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s37\qc \li0\ri0\sb480\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 

\par }\pard\plain \ltrpar\s105\qc \li0\ri0\sb240\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 
\cs135\b0\fs24\cf0\insrsid9519732 No. 58}{\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 \b0\fs24\cf0\insrsid9519732  of }{\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 \cs136\b0\fs24\cf0\insrsid9519732 1996}{\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid9519732 .
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sb500\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs30\alang1025 \ltrch\fcs0 \b\caps\f39\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af39\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid9519732 Accountants Act }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid9519732 1996}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid9519732 .
\par }\pard\plain \ltrpar\s134\qc \li567\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin567\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9519732 ARRANGEMENT OF SECTIONS.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid9519732 PART I \endash  PRELIMINARY.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid9519732 1.\tab Compliance with Constitutional requirements.
\par 2.\tab Interpretation.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid9519732  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93Accountant in Employment\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
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\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93bank\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93Board\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93certificate of registration\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93corporation\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93Council\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93Deputy Chairman\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93Institute\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93person\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93Public Accountant\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93reciprocating board\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93Register\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93registered\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93Registered Company Auditor\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93Registered Liquidator\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93registered person\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93Registered Public Accountant\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93Registered Public Commercial Book-keeper\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93Registrar\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93repealed Acts\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93rule\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par  }{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \cs45\b0\caps0\insrsid9519732 \'93this Act\'94}{\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 \b0\caps0\insrsid9519732  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid9519732 3.\tab Reference to accountants, etc.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid9519732 PART II \endash  ACCOUNTANTS REGISTRATION BOARD OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid9519732 4.\tab Continuation in establishment of the Board.
\par 5.\tab Constitution of the Board.
\par 6.\tab Alternate members.
\par 7.\tab Tenure of office.
\par 8.\tab Leave of absence of members.
\par 9.\tab Oath and affirmation of office.
\par 10.\tab Fees and allowances.
\par 11.\tab Vacation of office by members.
\par 12.\tab Meetings of the Board.
\par 13.\tab Indemnity of members of the Board.
\par 14.\tab Proceedings validated.
\par 15.\tab Functions of the Board.
\par 16.\tab Powers of the Board.
\par 17.\tab Other Committees.
\par 18.\tab Delegation.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid9519732 PART III \endash  ADMINISTRATION.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid9519732 19.\tab Secretariat.
\par 20.\tab General functions of the Registrar.
\par 21.\tab Registers.
\par 22.\tab Funds of the Board, keeping of books and audit of accounts.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid9519732 PART IV \endash  PAPUA NEW GUINEA INSTITUTE OF ACCOUNTANTS.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid9519732 Division 1 \endash  The Institute.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid9519732 23.\tab Papua New Guinea Institute of Accountants.
\par 24.\tab Functions of the Institute.
\par 25.\tab Council.
\par 26.\tab Chairman and Deputy Chairman.
\par 27.\tab Vacation of office.
\par 28.\tab Meetings of the Council.
\par 29.\tab Education and Examination Committee.
\par 30.\tab Disclosure of interest.
\par 31.\tab General functions and powers of the Council.
\par 32.\tab Rules.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af39\afs24\alang1025 \ltrch\fcs0 \b\i\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39 \ltrch\fcs0 
\insrsid9519732 Division 2 \endash  Membership of the Institute.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid9519732 33.\tab Membership of the Institute.
\par 34.\tab Categories of membership.
\par 35.\tab Fellows of the Institute.
\par 36.\tab Associates of the Institute.
\par 37.\tab Accounting Technicians.
\par 38.\tab Registered Accountancy Graduates.
\par 39.\tab Registered Accountancy Students.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid9519732 PART V \endash  REGISTRATION AND QUALIFICATIONS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid9519732 40.\tab Application for registration.
\par 41.\tab Registration of non-residents.
\par 42.\tab Categories of registration.
\par 43.\tab Requirements of registration.
\par 44.\tab Mode of registration.
\par 45.\tab Renewal of registration.
\par 46.\tab Proof of registration.
\par 47.\tab Reciprocal arrangements.
\par 48.\tab Fraudulent registration.
\par 49.\tab Loss of qualification.
\par 50.\tab Professional indemnity insurance.
\par 51.\tab Accountants to have registered addresses.
\par 52.\tab Alteration of Register.
\par 53.\tab Cancellation or suspension of registration for fraud, etc.
\par 54.\tab Accountants Statutory Committee.
\par 55.\tab Chairman and Deputy Chairman of the Accountants Statutory Committee.
\par 56.\tab Functions of the Accountants Statutory Committee.
\par 57.\tab Inquiry to be held.
\par 58.\tab Committee to record finding on which decision passed.
\par 59.\tab Board to give effect to orders.
\par 60.\tab Surrender of certificate on removal of name from register or on suspension.
\par 61.\tab Effect of suspension on registration.
\par 62.\tab Application for re-registration.
\par 63.\tab Certificate of registration to be displayed.
\par 64.\tab List of registered accountants to be published.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid9519732 PART VI \endash  APPEALS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid9519732 65.\tab Appeals.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid9519732 PART VII \endash  REGULATION OF THE PRACTICE OF ACCOUNTANCY AND ACCOUNTANTS IN EMPLOYMENT.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid9519732 66.\tab Right to practise.
\par 67.\tab Accountant in employment.
\par 68.\tab Rules.
\par 69.\tab Failure to comply with rules.
\par 70.\tab Offences and fines for illegal practice.
\par 71.\tab Firms and corporations.
\par 72.\tab Administration of the estate of a deceased public accountant.
\par 73.\tab Remuneration by agreement.
\par 74.\tab Trust accounts.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid9519732 PART VIII \endash  MISCELLANEOUS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid9519732 75.\tab Power to summon witnesses.
\par 76.\tab Power to examine on oath.
\par 77.\tab Failure to attend or produce documents.
\par 78.\tab Refusal to be sworn or give evidence.
\par 79.\tab Protection of witnesses.
\par 80.\tab Fees and allowances to witnesses.
\par 81.\tab Board may inspect books, etc.
\par 82.\tab Judicial notice.
\par 83.\tab Disqualification of unregistered person from holding certain appointments.
\par 84.\tab Regulations.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid9519732 PART IX \endash  REPEAL.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid9519732 85.\tab Repeal.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\insrsid9519732 PART X \endash  TRANSITIONAL AND SAVINGS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs24\alang1025 \ltrch\fcs0 \b\caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39 \ltrch\fcs0 
\b0\caps0\insrsid9519732 86.\tab Registration.
\par 87.\tab Membership of the Institute.
\par 88.\tab Assets, etc, of the Institute.
\par 89.\tab Staff.
\par 90.\tab Application of Acts, etc.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af39\afs24\alang1025 \ltrch\fcs0 \caps\f39\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\caps0\insrsid9519732 SCHEDULE 1 \endash  Oath and Affirmation of Office.
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\cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\pard\plain \ltrpar\s59\qj \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  IF }{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  = OR ( }
{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 
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\ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid4525630 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 ,}{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\insrsid9519732  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid4525630 
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\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  = 1 "" "s. "\\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid4525630 s. }}}
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\b\fs24\lang1024\langfe1024\noproof\insrsid4525630 2.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 \cell }\pard \ltrpar\s59\qc \li0\ri0\widctlpar\intbl
\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\insrsid9519732 Accountants 1996}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 
\par }}{\headerr \ltrpar \ltrrow\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft720\trkeep\trftsWidth1\tblind720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil 
\cellx8640\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx10080\pard\plain \ltrpar\s59\qc \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 
\rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\insrsid9519732 Accountants 1996}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 \cell 
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\b\fs24\insrsid9519732  = OR ( }{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt 
{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid4525630 3.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  = Preamble* \\* MERGEFORMAT }}{\fldrslt {
\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid4525630 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 ,}{\field{\*\fldinst {\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid4525630 3.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  <= 0 \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid4525630 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 ) \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid4525630 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  = 1 "" "s. "\\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid4525630 s. }}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid4525630 3.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft720\trkeep\trftsWidth1\tblind720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx10080\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 
\par }}{\footerl \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732  }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 PAGE}}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid4525630 2}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  \endash }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732  }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732 PAGE}}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid4525630 3}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  \endash }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 
\par }}\pard\plain \ltrpar\s106\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\insrsid9519732 INDEPENDENT STATE OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s37\qc \li0\ri0\sb480\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 
\par }\pard\plain \ltrpar\s105\qc \li0\ri0\sb480\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid9519732 AN ACT
\par entitled
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sb480\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs30\alang1025 \ltrch\fcs0 \b\caps\f39\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af39\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid9519732 Accountants Act }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid9519732 1996}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid9519732 ,
\par }\pard\plain \ltrpar\s66\qj \fi-720\li720\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 
\b0\fs24\insrsid9519732 Being an Act relating to accountants, to continue in establishment the Accountants Registration Board of Papua New Guinea and to establish the Papua New Guinea Institute of Accountants and to repeal the }{\rtlch\fcs1 
\ab0\ai\af39\afs24 \ltrch\fcs0 \cs51\b0\i\fs24\insrsid9519732 Accountants Registration Act}{\rtlch\fcs1 \ab0\af39\afs24 \ltrch\fcs0 \b0\fs24\insrsid9519732  (Chapter 89) and for related purposes.
\par }\pard\plain \ltrpar\s83\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid9519732 PART I. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 PRELIMINARY.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 1.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Compliance with Constitutional requirements.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 This Act, to the extent that it regulates or restricts a right or freedom referred to in Subdivision III.3.C (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid9519732 qualified rights}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 ) of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid9519732 Constitution}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 , namely\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
the right to freedom of employment conferred by Section 48 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid9519732 Constitution}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 ; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the right to privacy conferred by Section 49 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid9519732 Constitution}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 ; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the right to freedom of information conferred by Section 51 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid9519732 Constitution}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 ,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
is a law that is made for the purpose of giving effect to the public interest in public order.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 2.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Interpretation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 In this Act, unless the contrary intention appears\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid9519732 \'93Accountant in Employment\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means a person to whom Section 67(1) applies;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93Accountants Statutory Committee\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means the Accountants Statutory Committee established by Section 54;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93bank\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means a bank as defined in Section 3 of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid9519732 
Banks and Financial Institutions Act 2000}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 ;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93Board\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means the Accountants Registration Board of Papua New Guinea continued in establishment by Section 4;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93certificate of registration\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means a certificate of registration issued under Section 44, 45 or 62;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93corporation\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means a body corporate wherever formed or incorporated and includes a foreign company, but does not include
\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
a body corporate incorporated in Papua New Guinea which is a public authority or an instrumentality or agency of the State; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 a corporation sole; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 a society registered under the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid9519732 Savings and Loan Societies Act 1961}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 ;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid9519732 \'93Council\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means the Council of the Papua New Guinea Institute of Accountants established under Section 25;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93Deputy Chairman\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means the Deputy Chairman of the Board;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93Institute\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means the Papua New Guinea Institute of Accountants established under Section 23;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 
\ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 2 (definition of \'93person\'94) inserted by No 16 of 2000.}}}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93person\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732  means a person who may require services or render services under this Act, and includes a corporation;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93Public Accountant\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means a person who as a principal, either alone or with others, undertakes or holds hi
mself out as willing to undertake work in the nature of general accountancy for remuneration (other than solely by way of salary);
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93reciprocating board\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means a board with whom the Board has entered into an agreement under Section 47;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93Register\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
 means a Register kept under Section 21 and, in relation to a category of accountants, means the Register kept for that category;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93registered\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means registered under this Act;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93Registered Company Auditor\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means a person registered as such under this Act, a
nd in relation to a corporation that is not a company, includes a person qualified to act as the auditor of the corporation under the laws of the country in which the corporation is incorporated;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93Registered Liquidator\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means a person registered as such un
der this Act who undertakes or holds himself out as willing to undertake work in the nature of general accounting and auditing of accounts and liquidating services;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93registered person\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means a person registered under this Act in any of the categories of re
gistration specified in Section 42;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93Registered Public Accountant\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means a person registered as a Registered Public Accountant under this Act;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93Registered Public Commercial Book-keeper\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means a person who as a principal, either alone or with others, undert
akes or holds himself out as willing to undertake work in the nature of commercial book-keeping for remuneration;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93Registrar\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means the Registrar of Accountants appointed under Section 19;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93repealed Acts\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means the Acts repealed by Section 85;
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93rule\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  means a rule made by\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
the Council under Section 32; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the Board under Section 68;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid9519732 \'93this Act\'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  includes the regulations.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 3.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Reference to accountants, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Where in any law a reference is made to an accountant or to a licensed or registered accountant
, that reference shall be read as a reference to an Accountant in Employment or Registered Public Accountant or Registered Company Auditor or Registered Liquidator as appropriate within the meaning of this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Reference to a practice in accountancy means the practice of those persons registered in a category specified in Section 42 except Accountants in Employment.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid9519732 PART II. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 ACCOUNTANTS REGISTRATION BOARD OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 4.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Continuation in establishment of the Board.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 The Accountants Registration Board of Papua New Guinea established under the repealed Acts, continues in establishment notwithstanding the repeal.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 5.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Constitution of the Board.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board shall consist of\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 the Auditor-General, }{
\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid9519732 ex officio}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 , or his nominee who shall be Chairman; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the President of the Papua New Guinea Institute of Accountants, }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid9519732 ex officio}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
, or his nominee, who shall be the Deputy Chairman; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 four persons engaged in the practice of accountancy of whom\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid9519732 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 one shall be a Registered Public Accountant; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid9519732 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 two shall be Registered Company Auditors; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid9519732 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 one shall be a Registered Liquidator; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
two persons who shall be professors of or lecturers in accountancy or accountancy matters at an academic institution, but shall not be drawn from the same institution in Papua New Guinea; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 a lawyer who holds a restricted practising certificate under the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid9519732 Lawyers Act 1986}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 ; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 a Registered Accountant in Employment representing the Accountants in Employment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Subject to Subsection (3), the members referred to in\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Subsection (1)(c)\endash 
shall be appointed by the Minister on the recommendation of the Chairman, given after consideration by the Chairman of a panel of names submitted by the Papua New Guinea Institute of Accountants; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Subsection (1)(d)\endash shall be appointed by the Minister on the recommendation of the Chairman; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Subsection (1)(e)\endash shall be appointed by the Minister on the recommendation of the Chairman given after consideration of a panel of names submitted by the Papua New Guinea Law Society; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Subsection (1)(f)\endash shall be appointed by the Minister,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
by notice in the National Gazette.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
a vacancy has occurred in the membership of the Board under Subsection (1)(c) or (e); and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the Chairman has requested the body referred to respectively in Subsection (2)(a) or (c) to submit a panel of names; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the body has not submitted a panel of names within a reasonable time,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
the Chairman may submit a panel of names of suitably qualified persons to the Minister and the Minister shall make the necessary appointment from such panel.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 6.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Alternate members.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 For each of 
the members appointed under Section 5(1)(c), (d), (e) and (f), an alternate member shall be appointed in the same way and subject to the same conditions as the member for whom he is alternate.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 In the event of a member being unable to attend a meeting o
f the Board, the alternate member has and may exercise all the powers, functions, duties and responsibilities of the member.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 An alternate member may, unless the Board otherwise directs, attend all meetings of the Board but shall not, except u
nder Subsection (2), take part in debate, vote on any matter or be counted towards a quorum.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 7.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Tenure of office.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 A member of the Board (other than an }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid9519732 ex officio}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
 member) shall be appointed for a period not exceeding three years, and is eligible for re-appointment.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 8.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Leave of absence of members.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 The Minister may grant leave of absence to a member of the Board on such terms and conditions the Minister determines.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 9.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Oath and affirmation of office.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Before entering on the duties of his office, a member or alternate member of the Board shall take an oath or make an affirmation in the form in Schedule 1.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The oath or affirmation shall be taken or made before the Minister, or a person appointed by him, for the purpose.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 10.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Fees and allowances.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The members of the Board shall be paid such fees (if any) and allowances (if any) as are prescribed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Until fees and allowances are prescribed, the provisions of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid9519732 
Boards (Fees and Allowances) Act 1955}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  apply.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 11.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Vacation of office by members.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 If a member of the Board, other than the Auditor-General\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
becomes permanently incapable of performing his duties; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 resigns his office by writing under his hand addressed to the Minister; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 dies; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 ceases to be a resident of the country; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 is absent, except on leave granted by the Minister from three consecutive meetings of the Board; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 becomes bankrupt, applies to take the benefit of any law for the relief of bankrupt or insolvent debtors, compounds with his creditors or makes an assignment of his remuneration for their benefit; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 becomes of unsound mind as that expression is used in the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid9519732 Public Health Act 1973}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 ; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 h}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 
is convicted of an offence punishable under a law by death or imprisonment for one year or longer, and as a result of the conviction is subject to be sentenced to death or imprisonment, is under sentence of death or is undergoing imprisonment, or is under
 bond to appear for sentence if called upon,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
the Minister shall terminate his appointment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Minister may, at any time, terminate the appointment of a member of the Board, other than the Auditor-General, on the grounds of inability, inefficiency, inca
pacity or misbehaviour.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
Where the appointment of a member is terminated under this section, the Minister shall, by notice in the National Gazette, declare his office vacant.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 12.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Meetings of the Board.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Chairman or Deputy Chairman shall preside at all meeting of the Board.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board shall meet at such times and places as in the opinion of the Chairman are necessary for the efficient conduct of its affairs.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 If requested to do so by not less than three members, the Chairman shall call a meet
ing of the Board as soon as practicable after receiving the request.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 At a meeting of the Board\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
five members of the Board constitute a quorum; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 matters arising shall be decided by a majority of the votes of the members present and voting; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the person presiding has a deliberative and, in the event of an equality of votes on a matter, also a casting vote.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board shall cause minutes of its meetings to be recorded and kept.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Subject to this Act, the procedures of the Board are as determined by the Board.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 13.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Indemnity of members of the Board.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 No matter or thing done or suffered by the Board or by any member of the Board or by the Registrar or by any person acting on behalf of the Board }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid9519732 bona fide}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  in the execution or intended execut
ion of this Act, or the exercise and discharge or intended exercise and discharge of any of the powers or duties therein shall render the Board or any member of the Board or the Registrar or any person acting on behalf of the Board or the State subject to
 any liability in respect thereof.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 14.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Proceedings validated.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
No act or proceeding of the Board shall be invalidated by reason only of the fact that at the time when such act or proceeding was done, taken or commenced there was a vacancy in the office of a member of the Board.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
All acts and proceedings of the Board shall, notwithstanding the subsequent discovery of any defect in the appointment of any member thereof, or that any member was disqualified to act, be as if such member had been duly appoin
ted and was qualified to act and had acted as a member of the Board and as if the Board had been properly and fully constituted.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 15.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Functions of the Board.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Subject to this Act, the functions of the Board, in relation to the regulation and control of the practice of accountancy in the country are\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
to register persons qualified to practise accountancy; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to determine the standard of qualification and experience required for registration in the various categories of registration; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to make rules for the control and regulation of the practice of accountancy; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to report to the Minister on any matter relating to the operation of Part XI of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid9519732 Companies Act 1997}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to do all things that it is required by this Act to do, or that are necessary or convenient to be done to protect the public interest and to give effect to this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 16.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Powers of the Board.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Subject to this Act, the Board has, in addition to the powers conferred on it by this Act, power to do all things that a
re necessary or convenient to be done for or in connection with the performance of its functions.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board may institute, carry on, prosecute or defend any action, complaint, inform
ation or proceeding relating to the functions and powers of the Board under this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 17.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Other Committees.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board may establish such committees as it considers necessary or expedient for the purposes of exercising or carrying out its powers or functions under this Act.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board shall appoint persons to be members of a committee established under Subsection (1) and may appoint persons who are not members of the Board.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board may delegate to a committee established under Subsection (1) all
 or any of its powers or functions except this power of delegation.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
The procedures at a meeting of a committee shall be determined by the Board or, in the absence of any determination, by the committee.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 18.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Delegation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board may, by instrument, delegate to the Registrar all or any of its powers.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The delegation by the Board of a power or function under this section shall be deemed to include a power to further delegate that power or function.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid9519732 PART III. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 ADMINISTRATION.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 19.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Secretariat.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 There is established a Secretariat for the administration of this Act comprising\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
the Registrar of Accountants; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the Executive Director; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 such other officers as may be necessary for the administration of this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Subject to Subsection (3) and to the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid9519732 Salaries and Conditions Monitoring Committee Act 1988}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 , the Board shall appoint the persons specified in Subsection (1) on terms and conditions determined by the Board.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The appointments to the offices referred to in Subsection (1)(a) and (b) are for a period of three years and are renewable.

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Registrar shall be the officer-in-charge of the Secretariat.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Where a person appointed to an office in the Secretariat under Subsection (1) is, immediately prior to his
 appointment, an officer of the National Public Service, his service in the Secretariat shall, for the purpose of determining his existing and accruing rights, be counted as service in the Public Service.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 20.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 General functions of the Registrar.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 The Registrar shall\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
be the officer-in-charge of the Secretariat; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 be responsible to the Chairman for the safe custody of all papers and documents submitted to the Board; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 be responsible for keeping the Registers provided for in Section 21; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 be responsible for the proper carrying out of the functions of Registrar; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 record in the appropriate Register all entries of registration, cancellation and re-instatement; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 sign all certificates of registration; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 attend all meetings of the Board, record the proceedings thereof, conduct the correspondence and deal with such other matters as may be assigned to him by the Chairman.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 21.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Registers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 There shall be established the following registers which shall be kept by the Registrar:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
the Register of Accountants in Employment;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the Register of Registered Public Commercial Book-keepers;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the Register of Registered Public Accountants;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the Register of Registered Company Auditors;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the Register of Registered Liquidators.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 22.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Funds of the Board, keeping of books and audit of accounts.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The funds of the Board shall consist of\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
such sums as may be payable to the Board from moneys appropriated by Parliament for the purpose; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 such sums as may be charged by the Board by way of fees; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 such moneys or assets as may accrue to or vest in the Board whether in the course of the exercise of its functions, or otherwise; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 such moneys or other assets as may accrue to or vest in the Board by way of grants, subsidies, bequests, donations, gifts, subscriptions, rents, interest or royalties, from the Government or other persons; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 such sums as are derived from the sale of any property, real or personal, by or on behalf of the Board; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 such sums as are received by the Board by way of voluntary contributions; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 such moneys or other assets as may be donated to the Board by any foreign government, international agency or other external body of persons, corporate or unincorporate; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 h}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 such moneys borrowed from financial institutions within limits determined by the Board.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board shall cause proper books of accounts to be kept.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board shall cause the financial statements, consisting of an income and expenditure account and a balance sheet made u
p to and at 31 December in each year, to be audited by a Registered Company Auditor.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid9519732 PART IV. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 PAPUA NEW GUINEA INSTITUTE OF ACCOUNTANTS.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid9519732 Division 1.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
\par The Institute.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 23.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Papua New Guinea Institute of Accountants.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The professional institute known as the Papua New Guinea Institute of Accountants Inc., incorporated under the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid9519732 Associations Incorporation Act 1966}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  and existing immediately before the coming into operation of this Act is hereby established under this Act as
 a professional institute known as the Papua New Guinea Institute of Accountants.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 On and from the coming into operation of this Act, the Institute shall operate in accordance with the provisions of this Act and the provisions of the }{\rtlch\fcs1 
\ai\af39\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid9519732 Associations Incorporation Act 1966}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  shall not apply to it.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Institute is not subject to the control or direction of any person other than provided by this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 24.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Functions of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The functions of the Institute are\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 continuously 
to review and to disseminate to its members and others information concerning national and international developments in technical matters affecting the profession of accounting and auditing; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to set accounting and auditing standards appropriate to conditions prevailing in Papua New Guinea and to the continued international acceptance of audited financial statements originating in Papua New Guinea; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 24(c) amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
to advise the Board on any matters referred to it; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to determine the qualifications acceptable for admission to membership of the Institute; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to carry out research into matters affecting the profession of accounting and auditing; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to provide continued professional education to its members; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to formulate and monitor rules of professional conduct and ethics applicable to its members; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 h}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 24(h) amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
to make rules for the protection of the funds of clients of members held by members and for the due performance of professional obligations; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 i}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to discipline its members and, where appropriate, to request the Accountants Statutory Committee to inquire into allegations of improper conduct by a member; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 j}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 in accordance with Section 5(2)(a), to submit to the Chairman a panel of names for consideration for appointment to the Board; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 k}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 24(k) amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
to establish and administer, or participate in the establishment and administration of any organization, whether incorporated or not, having as its principal object or as one of its principal objects the advancement of the profession of accountancy; and

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 l}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to provide for the education of members who intend to undergo the examinations conducted by the Examination Committee; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 m}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to grant prizes and scholarships, to hold exhibitions and to establish and subsidize lectureships in universities and other educational institutions in subjects relating to accountancy; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 n}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to promote, in any manner in which the Institute thinks fit, the interests of the profession of accounting and auditing in Papua New Guinea.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 For the purpose of carrying out its functions under Subsection (1) the Institute may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
charge fees for admission to membership of the Institute and for renewal of membership of the Institute; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 receive grants from the Board and from other organizations including overseas organizations; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 borrow money, by way of bank overdraft or otherwise, within limits set by the Council, for any of its purposes; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 receive voluntary donations or grants; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 sell publications and other documentation; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 generally do all things necessary for carrying out its functions.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
In addition to, but without limiting the powers, authorities, functions and jurisdiction conferred upon or imposed on the Institute under this Act, the Institute shall have the power, authority and jurisdiction to co-ope
rate with any university, college or institute or institute of advanced education or other examining institute situated in the country in making provision for the training, education and examination of persons who wish to register under this Act and in th
e preparation of the syllabus of work for candidates for examination, and to advise from time to time as to the course of instruction, study and training for candidates.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 25.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Council.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 25(1) repealed and replaced by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 25(1) repealed and replaced by No 16 of 2000.}}}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Institute shall be governed by a Council consisting of 12 members, namely\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
the President who shall have served a previous term as a member of the Council; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the Vice President; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the Treasurer; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 nine other members.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 25(2) repealed and replaced by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 25(2) repealed and replaced by No 16 of 2000.}}}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The members of the Council\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
shall be Fellows or Associates of the Institute; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 shall be elected at the Annual General Meeting of the Institute; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 shall hold office for a term of one year; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 are eligible for re-election.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (3)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 25(3) repealed by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 [}{\rtlch\fcs1 \ai\af39\afs24 
\ltrch\fcs0 \i\fs24\insrsid9519732 Repealed}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 .]
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Council may, from time to time in i
ts discretion, appoint any member of the Institute to be a co-opted member of the Council provided that there are not more than two co-opted members of the Council at any one time.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 26.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Chairman and Deputy Chairman.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 26 repealed and replaced by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
The President shall be Chairman of the Council.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 In the absence of the President, the Vice President shall act as Chairman.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 In a meeting of the Council where both the President and Vice Presiden
t are absent, the members present shall elect from their own number a Chairman for that meeting.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 27.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Vacation of office.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 27(1) amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 27(1) amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid9519732 If a member of the Council\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
becomes permanently incapable of performing his duties; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 resigns by writing under his hand addressed to the Chairman; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 dies; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 ceases to be a resident of the country; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 is absent, except on leave granted by the Council, from three consecutive meetings of the Council; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 becomes bankrupt, applies to take the benefit of any law for the relief of bankrupt or insolvent debtors, compounds with his creditors or makes an assignment of his remuneration for their benefit; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 becomes of unsound mind as that expression is used in the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid9519732 Public Health Act 1973}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 ; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 h}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 is convicted of an offence punishable under a law by death or imprisonment for one year or longer, and as a resul
t of such conviction is subject to be sentenced to death or imprisonment, is under sentence of death or is undergoing imprisonment or is under bond to appear for sentence if called upon; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 i}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 ceases for any reason to be eligible for membership of the Council; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 j}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 fails to comply with Section 30,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
he shall cease to be a member of the Council and the vacancy thereby created is a casual vacancy until the next Annual General Meeting of the Council.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Council may appoint an eligible person to fill a casual vacancy.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 28.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Meetings of the Council.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 28(1) amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 28(1) amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid9519732 
The Council shall meet at such times as the members of the Council may consider necessary for the efficient conduct of its business, and such meetings shall be held at such places and times and on such days as the members shall determine.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 At a meeting of the Council\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
not less than one half of the members of the Council constitute a quorum; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the Chairman, or in his absence the Deputy Chairman, shall preside, and in the absence of both the Chairman and the Deputy Chairman the members present shall elect one of their number to preside at the meeting; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 all matters shall be decided by a majority of the members present and voting; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the member presiding has a deliberative and, in the event of an equality of votes on a matter, also a casting vote.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Minutes of each meeting shall be\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 28(3)(a) amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs82\fs24\insrsid9519732 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 kept by the Secretary, who shall be appointed by the Council; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 confirmed by the Council at its next meeting; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 signed by the Chairman or other member presiding.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Subject to this Act, the procedures of the Council are as determined by the Council.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 29.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Education and Examination Committee.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 29 repealed and replaced by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Council shall 
establish an Education and Examination Committee.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The members of the Education and Examination Committee shall be appointed by the Council and shall consist of\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
one member of the Council who shall be the Chairman; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 one person engaged in the practice of accountancy; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 two other persons holding Associate or Fellow status in the Institute.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Subject to Subsection (4), a member of the Education and Examination Committee\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
holds office for a term of one year; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 is eligible for re-appointment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A member of the Education and Examination Committee ceases to hold office where the member\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
is absent, except on leave granted by the Council, from three consecutive meetings of the Education and Examination Committee; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 being a member appointed under Subsection (2)(b), ceases to be engaged in the practice of accountancy.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Where a member of the Education and Examination Committee\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 resigns; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 ceases to hold office in accordance with Subsection (4),
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
the Council shall appoint a replacement who shall hold office for the remainder of the term of that office.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The functions of the Education and Examination Committee are\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
to recommend to the Council the syllabus of professional and technical level examinations that are required to be taken by persons seeking to qualify for membership of the Institute; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to set, moderate and conduct such examinations as the Council considers necessary for the purpose of enabling persons to qualify for membership of the Institute; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 to perform such other functions relating to education and examinations as the Council may direct.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 30.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Disclosure of interest.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A member of the Council who is directly or
 indirectly interested in a matter being considered by the Council, otherwise than as a member in common with the other members of an incorporated company consisting of not less than 25 persons, shall, as soon as practicable after the relevant facts have 
come to his knowledge, disclose the nature of his interest at a meeting of the Council.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A disclosure under Subsection (1) shall be recorded in the minutes of the Council.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The member making the disclosure under Subsection (1)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 shall not, after th
e disclosure, take part in any deliberation or decision of the Council with respect to that matter; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 shall be disregarded for the purpose of constituting a quorum of the Council for any such deliberation or decision.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 31.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 General functions and powers of the Council.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 
The management and control of the affairs of the Institute shall be vested in the Council and all such powers, acts or things as may be exercised or done by the Institute which are not in this Act expressly directed as required to be exerc
ised or done by the Institute in general meeting may, subject to this Act and any resolution passed from time to time by the Institute in general meeting, be exercised or done by the Council.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 32.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Rules.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Council may make Rules providing for\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 pro
cedures for Council meetings; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 conduct of elections for members of the Council; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 procedures for general meetings of the Institute; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the due performance of professional obligations by members of the Institute; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the protection of client funds held by members of the Institute; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 professional conduct of members of the Institute; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 disciplining of members of the Institute for breaches of professional conduct.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Notice of Rules made under Subsection (1) shall be given in the National Gazette by the Chairman of the Board and Rules shall come into operation\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
on the gazettal of such notice; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 on such other date as is specified in the notice.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Until such time as the Council has made Rules under Subsection (1), the Chairman of the Board may determine the Rules.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Rules determined under Subsection (3) shall, on the making of Rules under Subsection (1), be deemed to have been repealed.

\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af39\afs26\alang1025 \ltrch\fcs0 \b\i\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid9519732 Division 2.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
\par Membership of the Institute.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 33.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Membership of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Membership of the Institute is open to\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
all persons registered on a Register established under this Act; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Accounting Technicians; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Registered Accountancy Graduates; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Registered Accountancy Students.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 All persons registered under this Act are required to be members of the Institute.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 34.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Categories of membership.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Membership of the Institute is divided into the following categories:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Fellows of the Institute;

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Associates of the Institute;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Accounting Technicians;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Registered Accountancy Graduates;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Registered Accountancy Students.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 35.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Fellows of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 The Rules of the Institute shall provide for the terms and conditions relating to the admission or advancement of a person to member
ship of the Institute as a Fellow and without limiting the foregoing shall specify the required level of training, examinations, period of service, experience and fitness for membership.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 36.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Associates of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 The Rules of the Institute shall pro
vide for the terms and conditions relating to the admission of a person as an Associate of the Institute, and without limiting the foregoing shall specify the required level of training, examinations, period of service, experience and fitness for membersh
ip.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 37.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Accounting Technicians.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 The Rules of the Institute shall provide for the terms and conditions relating to the admission of a person as an Accounting Technician, and without limiting the foregoing shall specify the required level of training, examina
tions, period of service, experience and fitness for membership.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 38.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Registered Accountancy Graduates.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Council may from time to time determine the terms and conditions under which a graduate in accountancy may be registered as a Registered Accounta
ncy Graduate and without limiting the foregoing the terms and conditions in respect of educational qualification and fitness for registration.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Council may from time to time determine\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
the rights and privileges to be granted to; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the obligations under which the rights and privileges are granted to,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
persons who are Registered Accountancy Graduates in accountancy.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A Registered Accountancy Graduate shall have no voting rights in respect of the Institute.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 39.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Registered Accountancy Students.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A person who is a }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid9519732 bona fide}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
 student at university in Papua New Guinea or overseas and who is studying accountancy or commerce (with accountancy as a major subject) may be admitted as a Registered Accountancy Student of the Institute.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A Registered Accountancy Student shall have no voting rights in respect of the Institute.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid9519732 PART V. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 REGISTRATION AND QUALIFICATIONS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 40.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Application for registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A person may, in the prescribed form and in the prescribed manner, apply to the Board for registration in any of the categories specified in Section 42.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A person applying for registration under Subsection (1) shall furnish to the Registrar\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
evidence to the satisfaction of the Board of his qualifications, work experience, competence and character for registration; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 evidence that he has Professional Indemnity Insurance cover in respect of the category of registration for which he is applying in an amount to the satisfaction of the Board; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 evidence of such other matters as the Board may reasonably require.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board may require an applicant for registration to attend personally before the Board and, if he fails to attend as required, may refuse the application.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 41.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Registration of non-residents.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 For the purposes of this section, }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid9519732 \'93non-resident person\'94}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid9519732  means a person who is not ordinarily resident in Papua New Guinea.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Subject to Subsection (4), a non-resident person shall not be entitled to be registered in any of the categories specified in Section 42.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A non-
resident person, who, without the approval of the Board, provides accounting, auditing or liquidating services within Papua New Guinea for a fee, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Penalty:\tab A fine not exceeding K1,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A non-resident person may apply in writing to the Board for approval to provide accounting, auditing or liquidating services within Papua New Guinea for a fee.

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A person applying for approval under Subsection (4) shall furnish to the Board\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
particulars of the accounting, auditing or liquidating services which he proposes to provide within Papua New Guinea; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 particulars of individuals and corporations to whom it is proposed to provide such services.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 An application for approval under Subsection (4), shall be accompanied by a non-refundable fee as prescribed.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
On receipt of an application under Subsection (4), the Board may, at its absolute discretion, grant approval for the applicant to carry on the services being applied for and upon such conditions as the Board thinks fit.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 42.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Categories of registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
Where it is satisfied that a person has the required qualifications and is otherwise a suitable person, the Board may authorize the registration of that person in any one or more of the following categories:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 an Accountant in Employment;

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 a Registered Public Commercial Book-keeper;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 a Registered Public Accountant;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 a Registered Company Auditor;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 a Registered Liquidator.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Registration of a person as a Registered Public Commercial Book-keeper shall not be effected after 31 December 1999.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 43.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Requirements of registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The minimum qualification and experience requirements for the different categories of registration specified in Section 42 shall be set out in the Rules.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A person registered under this Part shall\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 43(2)(a) repealed and replaced by No 16 of 2000.}}}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 become a member of the Institute before that registration; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 thereafter during the period of his registration remain a member of the Institute.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 44.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Mode of registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Where the Board has authorized the registration of a person, the registration shall be effected by entering in the Register\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 his name; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 his place of residence; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 his postal address or addresses both within and outside the country; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the situation of his place of business or places of business (if any) in the country; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the category of his registration; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the date of his registration; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 such other particulars (if any) as are prescribed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 An entry in the Register shall be signed by the Registrar.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Where a person is registered as an Accountant in Employment, a Registered Public Commercial Book-keeper, a 
Registered Public Accountant, a Registered Company Auditor or a Registered Liquidator the Board shall cause to be issued to him a certificate of registration in the prescribed form signed by the Registrar.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A certificate of registration remains in force until December next following the date of issue.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 45.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Renewal of registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A person registered under this Act who desires to continue his registration shall, between 1 October and 31 December in each year, lodge with the Registrar\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 an applicati
on for renewal of registration in the prescribed form; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the prescribed fee.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
Where a person has complied with Subsection (1), the Board shall, after satisfying itself that the person seeking renewal has satisfied all conditions prescribed by the 
Board for renewal of registration, cause to be issued to him a new certificate of registration.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
Where a person registered under this Act fails to comply with the provisions of Subsection (1) but, before 31 March in the year succeeding lodges with the Registrar\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
an application in the prescribed form; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the prescribed fee; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the prescribed fee for late application,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
the Board may cause to be issued to him a new certificate of registration.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 If a person registered under this Act fails to comply with the provisions of Subsection (1) or (3) the Board shall remove his name from the Register.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A person whose name has been removed from the Register under Subsection (4) may apply to have his name
 restored to the Register and, on lodgement of an application in the prescribed form and on payment of the prescribed fee, the Board may restore his name and cause to be issued to him a new certificate of registration.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 46.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Proof of registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A cert
ificate of registration is evidence that the person specified in the certificate was registered under this Act, on the date specified in the certificate, in the category of registration so specified.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A certificate purporting to be under the hand of the Registrar and stating that\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
person was or was not registered; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the registration of a person was suspended on any date or dates or during any period mentioned in the certificate,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
is in all courts and before all persons and bodies authorized to receive evidence, evidence of the matters stated.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 47.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Reciprocal arrangements.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board may enter into a reciprocal arrangement with the accountants board or other competent authority in any country or place for\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
the recognition of the status of a person registered, licensed or authorized by that board or other competent authority to practise as an accountant in that country or place, and for his registration as a Registered Public Ac
countant, Registered Public Commercial Book-keeper or Registered Company Auditor or Registered Liquidator as the case may be, under this Act; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 similar recognition, registration, licensing or authorization in that country or place of persons registered under this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
An arrangement under Subsection (1) may contain a condition that a person applying to be registered under this Act shall furnish such additional evidence of character and competency as the Board considers satisfactory.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 48.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Fraudulent registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 A person who, in connection with an application for registration under this Act, makes a false or misleading statement or produces a false certificate, testimonial or other document is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Penalty:\tab A fine not exceeding K500.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 49.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Loss of qualification.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 A person registered under this Act who loses any qualification, registration or membership of a professional body by virtue of which he claimed eligibility for registration under this Act must immediately inform the Board of
 that fact, and a person who knowingly or wilfully fails to do so is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Penalty:\tab A fine not exceeding K500.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 50.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Professional indemnity insurance.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 A person registered under this Act shall maintain with an established insurer profession
al indemnity insurance cover in respect of his work in the category in respect of which he is registered in an amount to the satisfaction of the Board.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 51.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Accountants to have registered addresses.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 51(1) amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 51(1) amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid9519732 Every person registered under this Act shall have a registered address in Papua New Guinea.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
All notices and other documents required or authorized to be served on or given to a registered person or corporation under this Act shall be deemed to be duly served or given if left at the registered address of that registered person or corporation.

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
The address specified in the application for registration under Section 40 as the address at which the applicant proposes to carry on the practice of accountancy shall, upon registration, be deemed to be the registered address.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Notice of any change in 
the situation of a registered address shall be given to the Registrar within the prescribed time, and the Registrar shall enter such change in the Register.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A person or corporation carrying on the practice of accountancy without complying with the requ
irements of this section is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Penalty:\tab A fine not exceeding K200.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 52.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Alteration of Register.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board shall cause to be removed from the Register the names of all registered persons who have died or who have requested their nam
es to be removed, and may cause such alterations to be made to the particulars recorded in the Register as are necessary.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 By notice to a registered person, posted to him at his registered postal address or delivered to him or delivered to some person o
ver 16 years of age at his place of business or one of his places of business recorded in the Register, the Board may inquire whether\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
his place of business in the country; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 his postal address; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 his place of residence,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
is or are still the address or addresses, or the place of residence, shown in the Register.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 If an answer to a notice under Subsection (2) is not returned within six months after the date of the posting or other delivery of the notice, the Board may cau
se the name of the person to be removed from the Register.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 53.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Cancellation or suspension of registration for fraud, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 The Board may cause to be removed from the Register the name of a person\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
whose registration has been obtained by fraud or misrepresentation; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 who is convicted, whether in Papua New Guinea or elsewhere, of an offence punishable by imprisonment for one year or longer or of any other offence that, in the opinion of the Board, renders him unfit to practise accountancy; or

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 who is convicted of an offence under this Act or who breaks an undertaking given by him under Section 57(7)(c); or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 who is convicted of an offence against any other law relating to the duties and functions of accountants or matters incidental to accountancy; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 whose name is, otherwise than at his own request, removed from the Register or from like records kept by a reciprocating board; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 who becomes of unsound mind as that expression is used in the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid9519732 Public Health Act 1973}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 ; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 who is found by the Accountants Statutory Committee to have been guilty of\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid9519732 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 disgraceful or improper conduct in his professional capacity; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid9519732 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 allowing a person other than a registered person to practice in his name as a Registered Public 
Commercial Book-keeper, Registered Public Accountant, Registered Company Auditor or Registered Liquidator, as the case may be; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid9519732 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 directly or indirectly giving or offering to a person any valuable consideration for securing or attempting to secure fo
r himself employment as an accountant.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 54.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Accountants Statutory Committee.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 An Accountants Statutory Committee is hereby established.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Accountants Statutory Committee shall comprise\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 54(2)(a) amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs82\fs24\insrsid9519732 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 the Chairman of the Membership, Ethics and Discipline Committee of the Institute; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the following persons appointed by the Board:\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid9519732 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 not less than three practising Accountants with the qualifications specified in the Accountants Registration and Practice Rules; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid9519732 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
a person engaged in the teaching of accountancy or commercial studies in the University of Papua New Guinea or the Papua New Guinea University of Technology; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid9519732 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 a lawyer engaged in private practice,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
appointed by the Board.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The members of the Committee shall be appointed for a period not exceeding three years and are eligible for re-appointment.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The office of a member of the Committee is vacated if that member\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 dies; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 becomes incapable of carrying out his duties by reason of mental or physical illness; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 is convicted of an offence under this Act or is found to have been guilty of improper conduct under this Act; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 is convicted of an offence under any law and is sentenced to a term of imprisonment; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 ceases to be a resident of the country; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 resigns his office by writing under his hand addressed to the Chairman of the Board.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 55.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Chairman and Deputy Chairman of the Accountants Statutory Committee.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
The members of the Accountants Statutory Committee shall appoint one of their number to be the Chairman of the Committee and another to be the Deputy Chairman of the Committee.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Chairman, or in his absence the Deputy Chairman, shall preside at a meeting of the Committee.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
The Chairman and Deputy Chairman shall be appointed for a period of 12 months after which time the members of the Committee shall appoint another of their number to be Chairman and another to be the Deputy Chairman of the Committ
ee for the next period of 12 months.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 At a meeting of the Committee\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
three members constitute a quorum; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 matters arising shall be decided by a majority of votes of the members present and voting; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the person presiding has a deliberative and in the event of an equality of votes on a matter, also a casting vote.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Committee shall cause a written record to be kept of proceedings of meetings, hearing and inquiries.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 56.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Functions of the Accountants Statutory Committee.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Subject to t
his Act, the function of the Accountants Statutory Committee is to inquire into complaints against a registered person for disgraceful and improper conduct by him in the practice of accountancy.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Any person may request the Accountants Statutory Committe
e to inquire into an allegation that a registered person has been guilty of disgraceful and improper conduct in the practice of accountancy.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 An inquiry under this Section shall continue notwithstanding that the person against whom a complaint has been 
made before the Accountants Statutory Committee has ceased to be registered after the commencement of the inquiry.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
All matters referred to the Accountants Statutory Committee shall be considered by the Committee which shall decide whether further inquiry is necessary.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 57.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Inquiry to be held.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
Where the Accountants Statutory Committee decides under Section 56(4) that further inquiry in respect of a complaint is necessary it shall hold an inquiry, after giving notice to the person concerned of the matt
ers to be inquired into and of the time and place at which the inquiry is to be held.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
At the inquiry the person under inquiry may be represented by a lawyer or agent, who may examine witnesses and address the Accountants Statutory Committee on his behalf.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
In conducting the inquiry, the Acccountants Statutory Committee is not bound by technical rules of evidence or by legal procedures, but may inform itself in such manner as it thinks fit.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Pending the holding of the inquiry, the Accountants Statu
tory Committee may request the Board to suspend the registration of the person but in no case shall the period of suspension exceed 28 days.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 For the purpose of an inquiry under this section, the Chairman of the Accountants Statutory Committee may by no
tice in the prescribed form, require any person to appear at the inquiry and to give evidence on any matter in relation to the subject matter of the inquiry.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (6) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A notice under Subsection (5) may require a person to produce all or any books and documents i
n his custody relating to the subject matter of the inquiry.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (7) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
Where, upon an inquiry, investigation or hearing referred to in this section, the Accountants Statutory Committee adjudges a person to have committed an offence, the Accountants Statutory Committee may make one or more of the following orders:\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 admonish or reprimand him;

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 require him to pay the costs of and incidental to the inquiry;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 require him to give an undertaking to abstain from some specific conduct;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 impose on him a fine not exceeding K10,000.00;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 order the suspension of his registration for a term not exceeding one year;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 order the cancellation of his registration and order the removal of his name from the Register;
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 order that his application for registration be refused.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (8) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The amount of any fine or costs imposed under Subsection (7) may be recovered by the State as a debt.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (9) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Where the entitlement of a registered person to practise in a reciprocating country or place is suspended, the Acco
untants Statutory Committee may suspend his registration under this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 58.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Committee to record finding on which decision passed.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Where the Accountants Committee takes any action under Section 57 in relation to a person, the Accountants Statutory Committee shall\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
record the finding on which the decision was based and its reasons; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 if the person concerned so requests, furnish to him a copy of the findings and reasons; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 furnish to the Board a copy of the findings and the reasons.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 59.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Board to give effect to orders.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Where the Accountants Statutory Committee has made an order under Section 57(7)(e), (f) or (g), the Board shall give effect to the order.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 60.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Surrender of certificate on removal of name from register or on suspension.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Where th
e name of a person is removed from the Register or the registration of a person is suspended, the Board may, by written notice posted to him at his registered postal address or delivered to him or delivered to some person over 16 years of age at his place
 of business or one of his places of business recorded in the Register, require him to deliver his certificate of registration to the Board within 14 days after receipt of the notice.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A person, who fails to comply with a notice served on him under Subsection (1), is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Penalty:\tab A fine not exceeding K200.00.
\par Default penalty:\tab A fine not exceeding K50.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 It is a defence to a prosecution for an offence against Subsection (2) if the accused satisfies the court that\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 the certificate
 has been destroyed; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 after diligent search, he has been unable to find the certificate.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Notification of any suspension of registration of a person or removal of the name of a person from the Register shall be published in the National Gazette.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 61.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Effect of suspension on registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
For the purposes of this Act, a person whose registration is suspended under this Act shall be deemed to be, during the period for which the registration is suspended, a person who is not registered under this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board may, by written notice, revoke the suspension, and may direct in the notice that the revocation have effect from a date specified in the notice.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Where the Board revokes a suspension the Board shall promptly return the certificate of registration to the holder.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 62.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Application for re-registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Where, under Section 52, the name of a person has been removed from the Register at his own request, the Board shall, on\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
his lodging an application in the prescribed form; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 payment by him of the prescribed fee; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 his satisfying the requirements of the Rules,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
cause\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
his name to be entered again in the Register; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 a certificate of registration to be issued to him.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Where, under Section 57 the name of a person has been removed from the Register, he may agai
n apply for registration, but is not entitled to be again registered unless the Board thinks fit to authorize the registration.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 63.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Certificate of registration to be displayed.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A person registered under this Act who is in public practice and who has es
tablished a place of business in the country must display his certificate of registration in a prominent position at his place of business in the country.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A person whose registration is no longer current who displays a certificate of registration at his place of business in the country is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Penalty:\tab A fine not exceeding K200.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 64.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 List of registered accountants to be published.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Registrar shall cause to be published in the National Gazette before 31 March in each year a list
 containing the names and addresses of all registered persons as at 1 January preceding and the categories in which they are registered.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Registrar shall cause to be published in the National Gazette before 30 September in each year a list containin
g the names and addresses of persons registered as Registered Accountants during the period 1 January to 30 June in that year.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid9519732 PART VI. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 APPEALS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 65.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Appeals.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Where the Accountants Statutory Committee\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
admonishes or reprimands a person; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 requires a person to pay the costs of and incidental to the inquiry by the Committee; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 requires a person to give an undertaking to abstain from some specific conduct; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 imposes on a person a fine; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 orders the suspension of the registration of a person otherwise than under Section 57(9); or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 f}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 orders the cancellation of the registration of a person and orders the removal of his name from the Register; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 g}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 orders the refusal of an application for registration of a person (other than an application under Section 57(9)),
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
the person may appeal to the Board against the decision of the Accountants Statutory Committee within one month after the decision is notified.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board may confirm, vary or reverse the decision of the Accountants Statutory Committee.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
A person aggrieved by the decision of the Board under Subsection (2) may appeal to a Court of competent jurisdiction within 28 days after the decision is made by the Board.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid9519732 PART VII. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 REGULATION OF THE PRACTICE OF ACCOUNTANCY AND ACCOUNTANTS IN EMPLOYMENT.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 66.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Right to practise.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Subject to this Act and any other law, a person registered under this Act may practise the profession of accountancy in the country in the category in which he is registered.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 67.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Accountant in employment.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A person who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 67(1)(a) amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs82\fs24\insrsid9519732 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 posseses qualifications of diploma, degree or professional level in commerce, economics, business or in related disciplines; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 is employed by the State or by a statutory body or by a private organization to perform duties connected with\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid9519732 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 the recording, classifying and analyzing of financial transactions; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid9519732 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 the preparing of financial information; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid9519732 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 the making of financial or business decisions; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid9519732 (iv)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 auditing and/or investigating transactions of an accounting nature; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid9519732 (v)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 book-keeping and accounting generally,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
shall be registered as an Accountant in Employment
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The prospective employer of a person to whom Subsection (1) applies shall apply for the registration of that person prior to that person commencing employment.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 68.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Rules.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Board may make rules for regulating and prescribing the practice of accountancy, and the procedures to be ado
pted by Accountants in Employment, Registered Public Commercial Book-keepers, Registered Public Accountants, Registered Company Auditors and Registered Liquidators, and for regulating and prescribing all matters incidental to or relating to such practice 
or procedures.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Without limiting the generality of Subsection (1), the Board may make rules\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
prescribing the minimum qualifications (including experience) for registration in the categories of registration; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 prescribing the accounting and auditing standards as fixed by the Board to be adopted by all accountants in Papua New Guinea; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 determining a recommended scale or scales of fees, costs and charges in relation to accounting practice; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 setting out the code of professional ethics by which all Accountants in Employment, Registered Public Commercial Book-keepers, Registered Public Accountants, Registered Company Auditors and Registered Liquidators are to be bound.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 In making a rule under this section, the Board shall consider any 
recommendations made to it by the Institute and by any association recognised by the Board as representing Accountants in Employment or Registered Public Commercial Book-keepers or Registered Public Accountants or Registered Company Auditors or Registered
 Liquidators in Papua New Guinea.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Before making Rules under this section, the Board shall consider any recommendations made on a particular matter by\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 the Institute; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 any other body recognized by the Board as representing accountants, auditors and liqudators.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (5) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Notice of Rules made under this section shall be given in the National Gazette by the Minister and the Rules shall come into operation\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 on the gazettal of 
such notice; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 on such other date as is specified in the notice.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 69.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Failure to comply with rules.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 A person who, without reasonable excuse (proof of which is on him) contravenes or fails to comply with a rule made under this Act is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Penalty:\tab A fine not exceeding K200.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 70.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Offences and fines for illegal practice.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 70 repealed and replaced by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
Subject to Subsection (3), a person other than a Registered Public Accountant, Registered Company Auditor or Registered Liquidator who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
pretends that he is or holds himself out to be a Registered Public Accountant, Registered Company Auditor or Registered Liquidator, as the case may be; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 takes or uses the name or title of a registered person, or a name, title, addition or description implying that he is a registered person; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 practices as a Registered Public Accountant, Registered Company Auditor or Registered Liquidator, as the case may be, or charges or receives a fee for work done as a registered person; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 undertakes, or pretends to undertake, or holds himself out as being qualified to undertake, any work relating to the making up of accounts of a compiling or maintaining books of account or the management of a liquidation at a fee,

\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Penalty:\tab A fine not exceeding K5,000.00.
\par Default penalty:\tab A fine not exceeding K500.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Subject to Subsection (3), a person who is required by law to have accounts audited, and engages the services of an auditor who is 
not registered as an auditor under this Act is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Penalty:\tab A fine not exceeding K5,000.00.
\par Default penalty:\tab A fine not exceeding K500.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (3) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 It is a defence to a charge of an offence against Subsection (1) or (2) in relation to the prep
aration or auditing of any accounts or of any books of account if the person charged proves that\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
he was authorized by the Board to undertake the accounting or auditing of the books of account or management of the liquidation;  or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 he carried out th
e accounting or auditing of the books of account or management of the liquidation on behalf of the Government and as part of his duties as an officer of Papua New Guinea or an authority or instrumentality of the Government.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (4) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The provisions of Subsection
 (1) do not apply to a non-resident person approved by the Board under Section 41 in respect of the services for which the approval was given.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 71.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Firms and corporations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 No firm may undertake any audit or accounting work in relation to the preparation
 of financial statements and or financial accounts or the compiling or maintaining of the books of accounts or pretend, undertake or hold itself out to be competent, unless\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
all partners and Accountants in Employment of the firm or all members of the corporation including Accountants in Employment ordinarily resident in Papua New Guinea are registered persons; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 71(1)(b) repealed by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 [}{\rtlch\fcs1 
\ai\af39\afs24 \ltrch\fcs0 \i\fs24\insrsid9519732 Repealed}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 .]
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 in the case of a corporation, the true liability of the partners is unlimited.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 If a firm or corporation contravenes the provisions of Subsection (1), the members of the firm or the Directors of the corporation are each guilty of an offence.

\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Penalty:\tab A fine not exceeding K5,000.00.
\par Default penalty:\tab A fine not exceeding K500.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 72.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Administration of the estate of a deceased public accountant.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 
\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 72 amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 On the death of a person who, at the time of his death, was carrying on b
usiness as an accountant or book-keeper, an executor, administrator or trustee of his estate may carry on the business of the estate until it is wound up, if the practice of accountancy or book-keeping in the business is carried on by a registered person,
 Registered Public Commercial Book-keeper, Registered Company Auditor or Registered Liquidator.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 73.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Remuneration by agreement.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A registered person may make a written agreement with his client covering the nature of work to be performed and the remuneration relating to such work.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 An agreement referred to in Subsection (1)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
may provide for the remuneration of the registered person by a gross sum, or by some other agreed rates of remuneration; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 may be made on terms that the amount of the agreed remuneration either shall or shall not include all or any disbursements made by the accountant.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 74.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Trust accounts.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 A registered person, other than an Accountant in Employment, shall keep books of accounts in relation to trust monies in a manner prescribed.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid9519732 PART VIII. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 MISCELLANEOUS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 75.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Power to summon witnesses.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The Registrar may, by writing under his hand, summon a person 
to attend the Board at a time and place specified in the summons and then and there to give evidence and produce such books, documents or writings in his custody or control as he is required by the summons to produce.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A summons under this section may be served\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 personally; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 by sending it by post to the person at his place of abode or business last-known to the Registrar; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 by leaving it at that place of abode or business with some person apparently living or employed at that place and apparently not less than 16 years of age.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 76.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Power to examine on oath.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 A member of the Board may administer an oath to a person appearing as a witness before the Board, whether the witness has been summoned or appears without being summoned, and the witness may be examined on oath.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 77.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Failure to attend or produce documents.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A person served with a summons to attend the Board who refuses or 
fails, without reasonable excuse, to attend the Board, or to produce the books, documents or writings in his custody or control that he is required by the summons to produce, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Penalty:\tab A fine not exceeding K2,000.00.
\par Default penalty:\tab A fine not exceeding K200.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
It is a defence to a prosecution for refusing or failing, without reasonable excuse, to produce a book, document or writing if the defendant proves that the book, document or writing was not relevant to the matter the subject of the Board\rquote 
s proceedings.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 78.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Refusal to be sworn or give evidence.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
A person appearing as a witness before the Board who refuses to be sworn or to make an affirmation, or to answer a question relevant to the proceedings put to him by a member of the Board, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Penalty:\tab A fine not exceeding K1,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
A statement or disclosure made before the Board by a witness is not, except in an appeal to the National Court under Part VI, or in proceedings for giving false testimony be
fore the Board, admissible in evidence against him in any civil or criminal proceedings.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 79.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Protection of witnesses.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 A witness before the Board has the same protection as a witness in a matter before the National Court.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 80.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Fees and allowances to witnesses.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 
A person who attends for the purpose of giving evidence before the Board is entitled to receive such fees and allowances as the Chairman, or in his absence the Deputy Chairman, thinks fit to allow in accordance with the prescribed scale of fees and allo
wances.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 81.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Board may inspect books, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 The Board may inspect books, documents or writings before it and may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
retain them for such reasonable period as it thinks fit; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 make copies of such portions of them as are relevant to a matter before the Board.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 82.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Judicial notice.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 All courts, Judges, and persons acting judicially shall take judicial notice of the signature of any person who has been or is the Registrar appearing o
n a certificate issued under this Act and of the fact that the person by whom the certificate purports to have been signed was, at the time when the certificate was signed, the Registrar.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 83.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Disqualification of unregistered person from holding certain appointments.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 83(1) amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs113\fs24\insrsid9519732  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid9519732 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid9519732 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid9519732 Section 83(1) amended by No 16 of 2000.}}}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid9519732 No person, other than a Registered Company Auditor under this Act, shall be competent to hold or shall hold any appointment (whether honorary or not)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
as an auditor under the provisions of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid9519732 Associations Incorporation Act 1966}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  or the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 
\cs92\i\fs24\insrsid9519732 Savings and Loan Societies Act 1961}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 ; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 as an Auditor appointed under Section 99(b) of the }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid9519732 Co-operative Societies Act 1981}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 No person, other than a Company Auditor registered under this Act, shall be competent to hold or shall hold an appointment as an auditor under the }{\rtlch\fcs1 
\ai\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid9519732 Trust Account (Lawyers) Regulation}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 84.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Regulations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 The Head of State, 
acting on advice, may make regulations, not inconsistent with this Act, prescribing all matters that by this Act are required or permitted to be prescribed, or that are convenient to be prescribed for carrying out or giving effect to this Act, and in part
icular for prescribing matters providing for and in relation to\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
the fees (if any) payable in respect of any application, late application registration, certificate or other proceeding, act or thing provided for or required under this Act; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the forms to be used for the purposes of this Act; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 the rights to practise of\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid9519732 (i)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Registered Public Commercial Book-keeper; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid9519732 (ii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Registered Public Accountant; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid9519732 (iii)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Registered Company Auditor; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs111\fs24\insrsid9519732 (iv)\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 Registered Liquidator; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 particulars 
to be entered in the Register; and
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 e}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 penalties of fines not exceeding K2,000.00, and default penalties of fines not exceeding K200.00, for offences against the regulations.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid9519732 PART IX. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 REPEAL.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 85.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Repeal.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 The following Acts are hereby repealed:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid9519732 
Accountants Registration Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  (Chapter 89);
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 
\cs51\i\fs24\insrsid9519732 Accountants Registration (Amendment) Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  1987 (No. 1 of 1987);
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 
\cs51\i\fs24\insrsid9519732 Accountants Registration (Amendment) Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732  1990 (No. 20 of 1990).
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\caps\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid9519732 PART X. \endash  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 TRANSITIONAL AND SAVINGS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 86.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 A person who, immediatel
y before the coming into operation of this Act, was registered under the repealed Acts as a Registered Company Auditor, Registered Liquidator, Registered Public Accountant or Registered Public Commercial Book keeper shall on that coming into operation, be
 
deemed to be registered as a Registered Company Auditor, Registered Liquidator, Registered Public Accountant or Registered Public Commercial Book-keeper, as the case may be, under this Act, until his registration under the repealed Acts would, but for tha
t coming into operation, otherwise have expired or be revoked according to law.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 87.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Membership of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 A person who, immediately prior to the coming into operation of this Act, was a member of the Papua New Guinea Institute of Accountants Incorpor
ated, is, on that coming into operation, deemed to be a member of the Institute of the same category as he was, until such time as his membership of the Papua New Guinea Institute of Accountants Incorporated would, but for that coming into operation, othe
rwise have expired or be revoked according to the Rules of the Papua New Guinea Institute of Accountants Incorporated.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 88.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Assets, etc, of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 All assets held or occupied by and all liabilities and obligations of the Papua New Guinea Institute of
 Accountants Incorporated immediately prior to the coming into operation of this Act are, on that coming into operation, transferred to and become assets and liabilities and obligations of the Institute.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 89.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Staff.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (1) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 The person who, immediately before th
e coming into operation of this Act, held the position of Registrar under the repealed Acts, shall, on that coming into operation, hold the position of Registrar under this Act and on the same terms and conditions until\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
his appointment expires or otherwise terminates according to law; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 an appointment of Registrar is made and terms and conditions determined under Section 19,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
whichever first happens.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid9519732 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 A person who, immediately before the coming into operation of this Act\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 held an office unde
r the repealed Acts; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 was employed by the Papua New Guinea Institute of Accountants Incorporated,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
shall, on that coming into operation, hold a similar office in the secretariat under this Act and on the same terms and conditions, until\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 c}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 his appoi
ntment expires or otherwise terminates according to law; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 d}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 an appointment is made to the office and terms and conditions determined under this Act,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
whichever first happens.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af39\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid9519732 90.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \caps\fs24\insrsid9519732 Application of Acts, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
any Act or subordinate enactment other than this Act; or
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 (}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid9519732 b}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \cs82\fs24\insrsid9519732 )\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9519732 any document or instrument whenever made or executed,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
contains a reference, express or implied, to the repealed Acts or to any provision of the repealed Acts or to any office established or perso
n registered under the repealed Acts, that reference shall, unless the context otherwise requires, be read and construed and have effect as a reference to this Act or the equivalent provision of this Act or office or person registered under this Act, as t
he case may be.
\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 \sect 
}\sectd \ltrsect\binfsxn2\binsxn2\linex0\headery1000\footery1000\endnhere\sectdefaultcl\sftnbj {\headerl \ltrpar \ltrrow\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft-720\trkeep\trftsWidth1\tblind-720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640
\pard\plain \ltrpar\s59\qj \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af39\afs26\alang1025 \ltrch\fcs0 \f39\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  IF }{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  STYLEREF "Schedule No" \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid4525630 1}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid9519732  > 0   "Sch. }{\field{\*\fldinst {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\insrsid9519732 STYLEREF "Schedule No" \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid4525630 1}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af39\afs24 
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Sec. 9
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\cs51\i\fs24\insrsid9519732 Oath}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
\par }\pard\plain \ltrpar\s67\qj \li0\ri0\sa120\widctlpar
\tx144\tx288\tx432\tx576\tx720\tx864\tx1008\tx1152\tx1296\tx1440\tx1584\tx1728\tx1872\tx2016\tx2160\tx2304\tx2448\tx2592\tx2736\tx2880\tx3024\tx3168\tx3312\tx3456\tx3600\tx3744\tx3888\tx4032\tx4176\tx4320\tx4464\tx4608\tx4752\tx4896\tx5040
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\ltrch\fcs0 \fs24\insrsid9519732 \'93I, ... , do swear that I will well and truly serve the Independent State of Papua New Guinea in the office of Chairman/Deputy Chairman/Member/Alternate Member of the Accountants Registration Board of Papua New Guinea.

\par So help me God!\'94
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\cs51\i\fs24\insrsid9519732 Affirmation}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9519732 
\par }\pard\plain \ltrpar\s67\qj \li0\ri0\sa120\widctlpar
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\ltrch\fcs0 \fs24\insrsid9519732 \'93I, ... ,
 do solemnly and sincerely promise and declare that I will well and truly serve the Independent State of Papua New Guinea in the office of Chairman/Deputy Chairman/Member/ Alternate Member of the Accountants Registration Board of Papua New Guinea.\'94

\par 
\par 
\par Office of Legislative Counsel, PNG
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