{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff40\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang1033\deflangfe1033\themelang1033\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;}{\f40\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}NewCenturySchlbk{\*\falt Century Schoolbook};}
{\f41\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;}{\f299\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f300\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f302\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f303\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f304\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f305\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f306\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f307\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f309\fbidi \fswiss\fcharset238\fprq2 Arial CE;}{\f310\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}
{\f312\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f313\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f314\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f315\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}
{\f316\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f317\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f309\fbidi \fswiss\fcharset238\fprq2 Arial CE;}{\f310\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}
{\f312\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f313\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f314\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f315\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}
{\f316\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f317\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f709\fbidi \froman\fcharset238\fprq2 Century Schoolbook CE;}{\f710\fbidi \froman\fcharset204\fprq2 Century Schoolbook Cyr;}
{\f712\fbidi \froman\fcharset161\fprq2 Century Schoolbook Greek;}{\f713\fbidi \froman\fcharset162\fprq2 Century Schoolbook Tur;}{\f716\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 \af40\afs26\alang1025 \ltrch\fcs0 
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\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;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa160\sl259\slmult1
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\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\af40\afs24\alang1025 \ltrch\fcs0 \b\f40\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\af40\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 \af40\afs20\alang1025 \ltrch\fcs0 \f40\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext26 
Bill Signature;}{\s27\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af40\afs26\alang1025 \ltrch\fcs0 \i\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext27 Brought In By;}{
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\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\af40\afs30\alang1025 \ltrch\fcs0 
\b\caps\f40\fs30\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon28 \snext30 Chapter Rest;}{\s31\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 
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\tx576\wrapdefault\nooverflow\faroman\rin0\lin1843\itap0 \rtlch\fcs1 \ab\ai\af40\afs26\alang1025 \ltrch\fcs0 \b\i\f40\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\af40\afs18\alang1025 \ltrch\fcs0 \b\caps\f40\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\af40\afs22\alang1025 \ltrch\fcs0 \b\caps\f40\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext39 Deed;}{\s40\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 
\f40\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 \af40\afs26\alang1025 \ltrch\fcs0 
\f40\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 \af40\afs26\alang1025 \ltrch\fcs0 
\f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\i\f40\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 \af40\afs26\alang1025 \ltrch\fcs0 
\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext49 \slink50 footer;}{\*\cs50 \additive \rtlch\fcs1 \af40\afs26 \ltrch\fcs0 \f40\fs26\lang3081\langfe0\langnp3081 \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\af40\afs22\alang1025 \ltrch\fcs0 
\b\caps\f40\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext52 Form;}{\s53\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 
\f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext55 Formula;}{
\s56\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext56 Graphic;}{
\s57\qj \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext59 \slink60 header;}{\*\cs60 
\additive \rtlch\fcs1 \af40\afs26 \ltrch\fcs0 \f40\fs26\lang3081\langfe0\langnp3081 \sbasedon10 \slink59 \slocked \ssemihidden Header Char;}{\s61\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ai\af40\afs26\alang1025 \ltrch\fcs0 \i\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext61 Image;}{\s62\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 
\f40\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\af40\afs26\alang1025 \ltrch\fcs0 
\b\f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext67 
Oath;}{\s68\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs20\alang1025 \ltrch\fcs0 \f40\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext70 
Originating;}{\s71\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext71 Out Def;}{
\s72\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext75 Out Para;}{
\s76\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext76 Out Section;}{
\s77\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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\af40\afs26\alang1025 \ltrch\fcs0 
\b\caps\f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\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\af40\afs22\alang1025 \ltrch\fcs0 \b\caps\f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon87 \snext88 Penalty Para;}{
\s89\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\i\f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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\af40\afs26\alang1025 \ltrch\fcs0 
\b\caps\f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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\af40\afs30\alang1025 \ltrch\fcs0 \b\caps\f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\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 
\af40\afs26\alang1025 \ltrch\fcs0 \caps\f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\i\f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 
\ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 
\af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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\af40\afs24\alang1025 \ltrch\fcs0 \b\caps\f40\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\af40\afs24\alang1025 \ltrch\fcs0 
\b\i\f40\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 
\af40\afs24\alang1025 \ltrch\fcs0 \f40\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\af40\afs24\alang1025 \ltrch\fcs0 \b\caps\f40\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 \af40\afs24\alang1025 \ltrch\fcs0 \caps\f40\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 \af40\afs24\alang1025 \ltrch\fcs0 \f40\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 \af40\afs24\alang1025 \ltrch\fcs0 \f40\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 \af40\afs24\alang1025 \ltrch\fcs0 
\f40\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 \af40\afs24\alang1025 \ltrch\fcs0 
\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext132 \sautoupd \ssemihidden toc 9;}{\*\cs133 \additive \rtlch\fcs1 \ab\af31503\afs32 \ltrch\fcs0 
\b\fs32\lang3081\langfe0\kerning32\loch\f31502\hich\af31502\dbch\af31501\langnp3081 \sbasedon10 \slink1 \slocked \spriority9 Heading 1 Char;}{\s134\qc \li0\ri0\sb480\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext137 zAssentDate;}{\s138\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\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\af40\afs20\alang1025 \ltrch\fcs0 \i\f40\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext139 zSecondReading;}{\s140\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext140 AdminDep;}{
\s141\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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\af40\afs26\alang1025 \ltrch\fcs0 \i\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext142 Conditions;}{
\s143\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext143 ConfirmGov;}{
\s144\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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\af40\afs26\alang1025 \ltrch\fcs0 \i\f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext148 GazetteDate;}{
\s149\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext149 GenConditions;}{
\s150\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext150 GovernorSig Text;}{
\s151\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext152 Opening Words;}{
\s153\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext153 Seal;}{
\s154\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext154 SR Date;}{
\s155\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext155 SR Position;}{
\s156\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext156 SR Printed;}{
\s157\qr \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \caps\f40\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\af40\afs26\alang1025 \ltrch\fcs0 
\b\caps\f40\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\af40\afs26\alang1025 \ltrch\fcs0 
\b\i\f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext162 TariffList Heading;}{
\s163\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\i\f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext170 Amd Part;}{
\s171\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext172 Amd Schedule;}{
\s173\qj \li3240\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3240\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\i\f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon170 \snext176 Amd1 Part;}{
\s177\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon172 \snext178 Amd1 Schedule;}{
\s179\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs24\alang1025 \ltrch\fcs0 \f40\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 \af40\afs22\alang1025 \ltrch\fcs0 
\f40\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 
\af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs20\alang1025 \ltrch\fcs0 \f40\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 \af40\afs20\alang1025 \ltrch\fcs0 \f40\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 
\af40\afs26\alang1025 \ltrch\fcs0 \f40\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 
\af40\afs26\alang1025 \ltrch\fcs0 \f40\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 
\af40\afs26\alang1025 \ltrch\fcs0 \f40\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 
\af40\afs26\alang1025 \ltrch\fcs0 \f40\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 
\af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext207 CounterSigText;}{
\s208\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs30\alang1025 \ltrch\fcs0 \b\caps\f40\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\af40\afs30\alang1025 \ltrch\fcs0 \b\caps\f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\i\f40\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\af40\afs26\alang1025 \ltrch\fcs0 \b\i\f40\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\af40\afs22\alang1025 \ltrch\fcs0 \b\caps\f40\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\af40\afs22\alang1025 \ltrch\fcs0 \b\caps\f40\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\af40\afs22\alang1025 \ltrch\fcs0 \b\caps\f40\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\af40\afs22\alang1025 \ltrch\fcs0 \b\caps\f40\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\af40\afs26\alang1025 \ltrch\fcs0 \i\f40\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\af40\afs26\alang1025 \ltrch\fcs0 \i\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon216 \snext217 Amd1 Image;}{
\s218\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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\af40\afs22\alang1025 \ltrch\fcs0 \b\caps\f40\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\af40\afs22\alang1025 \ltrch\fcs0 \b\caps\f40\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\langfe0\loch\f31502\hich\af31502\dbch\af31501\langnp3081 \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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af41\afs20\alang1025 \ltrch\fcs0 \f41\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\af40\afs26\alang1025 \ltrch\fcs0 
\b\i\f40\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\af40\afs26\alang1025 
\ltrch\fcs0 \b\i\f40\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 \af40\afs22\alang1025 \ltrch\fcs0 \f40\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 \af40\afs22\alang1025 \ltrch\fcs0 \f40\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 \af40\afs22\alang1025 \ltrch\fcs0 \f40\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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\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 \af40\afs24\alang1025 \ltrch\fcs0 
\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext237 Proviso;}}{\*\revtbl {Unknown;}}{\*\rsidtbl \rsid1074324\rsid2122940\rsid3696419\rsid5507213\rsid15085782}{\mmathPr\mmathFont34\mbrkBin0\mbrkBinSub0\msmallFrac0\mdispDef1\mlMargin0\mrMargin0
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\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40 \ltrch\fcs0 \insrsid1074324 \chftnsep 
\par }}{\*\ftnsepc \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40 \ltrch\fcs0 
\insrsid1074324 \chftnsepc 
\par }}{\*\aftnsep \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40 \ltrch\fcs0 
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\par }}{\*\aftnsepc \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40 \ltrch\fcs0 
\insrsid1074324 \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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40\afs24 \ltrch\fcs0 
\cs135\b0\fs24\cf0\insrsid3696419 No. 23}{\rtlch\fcs1 \ab0\af40\afs24 \ltrch\fcs0 \b0\fs24\cf0\insrsid3696419  of }{\rtlch\fcs1 \ab0\af40\afs24 \ltrch\fcs0 \cs136\b0\fs24\cf0\insrsid3696419 2004}{\rtlch\fcs1 \ab0\af40\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid3696419 .
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af40\afs30\alang1025 \ltrch\fcs0 \b\caps\f40\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af40\afs24 
\ltrch\fcs0 \i\caps0\fs24\cf0\insrsid3696419 Management Accountant Act }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid3696419 2004}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid3696419 .
\par }\pard\plain \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
Certified on: }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs38\fs24\insrsid3696419 1/3/2004}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 .
\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 
\af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419 \endash  }{\field{\*\fldinst {
\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419 PAGE \\* roman}}{\fldrslt {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid15085782 iv}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 
\ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419  \endash }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419  }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419 PAGE \\* roman}}{\fldrslt {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid15085782 iii}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419  \endash }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
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\par }}\pard\plain \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
\par INDEPENDENT STATE OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s37\qc \li0\ri0\sb480\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 

\par }\pard\plain \ltrpar\s105\qc \li0\ri0\sb240\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40\afs24 \ltrch\fcs0 
\cs135\b0\fs24\cf0\insrsid3696419 No. 23}{\rtlch\fcs1 \ab0\af40\afs24 \ltrch\fcs0 \b0\fs24\cf0\insrsid3696419  of }{\rtlch\fcs1 \ab0\af40\afs24 \ltrch\fcs0 \cs136\b0\fs24\cf0\insrsid3696419 2004}{\rtlch\fcs1 \ab0\af40\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid3696419 .
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sb500\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af40\afs30\alang1025 \ltrch\fcs0 \b\caps\f40\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af40\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid3696419 Management Accountant Act }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid3696419 2004}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid3696419 .
\par }\pard\plain \ltrpar\s134\qc \li567\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin567\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3696419 ARRANGEMENT OF SECTIONS.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af40\afs24\alang1025 \ltrch\fcs0 \caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af40 \ltrch\fcs0 
\b\insrsid3696419 PART 1 \endash  Preliminary.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs24\alang1025 \ltrch\fcs0 \b\caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 
\b0\caps0\insrsid3696419 1.\tab Compliance with Constitutional requirements.
\par 2.\tab Interpretation.
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\b0\caps0\insrsid3696419  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Accountant in Employment\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
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\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Chairman\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Chartered Management Accountant\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93certificate of registration\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93corporation\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Council\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Deputy Chairman\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93emblem\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93ethics\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Executive Director\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93ICM, PNG\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Management Accountants Registration Board\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Management Accountants Statutory Committee\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93person\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Public Accountant\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93reciprocating board\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Register\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93registered\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Registered Liquidator\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Registered Management Accountant\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93registered person\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Registered Public Accountant\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Registered Strategic Auditor\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93Registrar\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93rule\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par  }{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \cs45\b0\caps0\insrsid3696419 \'93this Act\'94}{\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 \b0\caps0\insrsid3696419  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs24\alang1025 \ltrch\fcs0 \b\caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 
\b0\caps0\insrsid3696419 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 \af40\afs24\alang1025 \ltrch\fcs0 \caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af40 \ltrch\fcs0 
\b\insrsid3696419 PART 2 \endash  Management 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\af40\afs24\alang1025 \ltrch\fcs0 \b\caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 
\b0\caps0\insrsid3696419 4.\tab Established of Board.
\par 5.\tab Alternate members.
\par 6.\tab Tenure of office.
\par 7.\tab Leave of absence of members.
\par 8.\tab Oath and affirmation of office.
\par 9.\tab Fees and allowances.
\par 10.\tab Vacation of office by members.
\par 11.\tab Meetings of the Board.
\par 12.\tab Indemnity of members of the Board.
\par 13.\tab Proceedings validated.
\par 14.\tab Functions of the Board.
\par 15.\tab Powers of the Board.
\par 16.\tab Other committees.
\par 17.\tab Delegation.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af40\afs24\alang1025 \ltrch\fcs0 \caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af40 \ltrch\fcs0 
\b\insrsid3696419 PART 3 \endash  Administration.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs24\alang1025 \ltrch\fcs0 \b\caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 
\b0\caps0\insrsid3696419 18.\tab Secretariat.
\par 19.\tab Functions of the Registrar.
\par 20.\tab Registers.
\par 21.\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 \af40\afs24\alang1025 \ltrch\fcs0 \caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af40 \ltrch\fcs0 
\b\insrsid3696419 PART 4 \endash  The Institute of Chartered Management Accountant of Papua New Guinea.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af40\afs24\alang1025 \ltrch\fcs0 \b\i\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40 \ltrch\fcs0 
\insrsid3696419 Division 1 \endash  The Institute.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs24\alang1025 \ltrch\fcs0 \b\caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 
\b0\caps0\insrsid3696419 22.\tab The Institute of Chartered Management Accountants of Papua New Guinea.
\par 23.\tab Functions of the Institute.
\par 24.\tab Council of the Institute.
\par 25.\tab Chairman and Deputy Chairman of the council.
\par 26.\tab Vacation of office.
\par 27.\tab Meetings of the Council.
\par 28.\tab Education and examination committee.
\par 29.\tab Disclosure of interest.
\par 30.\tab General functions and powers.
\par 31.\tab Rules.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af40\afs24\alang1025 \ltrch\fcs0 \b\i\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40 \ltrch\fcs0 
\insrsid3696419 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\af40\afs24\alang1025 \ltrch\fcs0 \b\caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 
\b0\caps0\insrsid3696419 32.\tab Membership of the Institute.
\par 33.\tab Categories of membership.
\par 34.\tab Fellows of the Institute.
\par 35.\tab Associates of the Institute.
\par 36.\tab Graduated Management Accountants of the Institute.
\par 37.\tab Chartered holders of advanced diploma in accounting of the Institute.
\par 38.\tab Chartered Accounting Technicians of the Institute.
\par 39.\tab Registered Accountancy Students of the Institute.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af40\afs24\alang1025 \ltrch\fcs0 \caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af40 \ltrch\fcs0 
\b\insrsid3696419 PART 5 \endash  Registration and Qualifications.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs24\alang1025 \ltrch\fcs0 \b\caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 
\b0\caps0\insrsid3696419 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 Management Accountants Statutory Committee.
\par 55.\tab Chairman and Deputy Chairman of the Management Accountants Statutory Committee.
\par 56.\tab Functions of the Management 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 of on suspension.
\par 61.\tab Effect of suspension of registration.
\par 62.\tab Application for re-registration.
\par 63.\tab Certificate of registration to be displayed.
\par 64.\tab List of Registered Management Accountants to be published.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af40\afs24\alang1025 \ltrch\fcs0 \caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af40 \ltrch\fcs0 
\b\insrsid3696419 PART 6 \endash  Appeals.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs24\alang1025 \ltrch\fcs0 \b\caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 
\b0\caps0\insrsid3696419 65.\tab Appeals.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af40\afs24\alang1025 \ltrch\fcs0 \caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af40 \ltrch\fcs0 
\b\insrsid3696419 PART 7 \endash  Regulation of the practice of Management Accountancy and Accountants in Employment.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs24\alang1025 \ltrch\fcs0 \b\caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 
\b0\caps0\insrsid3696419 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 \af40\afs24\alang1025 \ltrch\fcs0 \caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af40 \ltrch\fcs0 
\b\insrsid3696419 PART 8 \endash  Miscellaneous.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs24\alang1025 \ltrch\fcs0 \b\caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 
\b0\caps0\insrsid3696419 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 persons 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 \af40\afs24\alang1025 \ltrch\fcs0 \caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af40 \ltrch\fcs0 
\b\insrsid3696419 PART 9 \endash  Transitional and Savings.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs24\alang1025 \ltrch\fcs0 \b\caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40 \ltrch\fcs0 
\b0\caps0\insrsid3696419 85.\tab Membership of the Institute.
\par 86.\tab Assets, etc., of the institute.
\par 87.\tab Staff.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af40\afs24\alang1025 \ltrch\fcs0 \caps\f40\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af40 \ltrch\fcs0 
\b\caps0\insrsid3696419 SCHEDULE 1 \endash  .
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\b\fs24\insrsid3696419  = OR ( }{\field{\*\fldinst {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt 
{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid15085782 24.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419  = Preamble* \\* MERGEFORMAT }}{\fldrslt 
{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid15085782 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419 ,}{\field{\*\fldinst {\rtlch\fcs1 
\ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid15085782 24.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419  <= 0 \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid15085782 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419 ) \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid15085782 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419  = 1 "" "s. "\\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid15085782 s. }}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\field{\*\fldinst {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 
\ab\af40\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid15085782 24.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
\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 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 
\par }}{\footerl \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419  }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419 PAGE}}{\fldrslt {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid15085782 16}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419  \endash }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419  }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419 PAGE}}{\fldrslt {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid15085782 15}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419  \endash }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 
\par }}\pard\plain \ltrpar\s106\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 
\b\fs24\insrsid3696419 INDEPENDENT STATE OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s37\qc \li0\ri0\sb480\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 
\par }\pard\plain \ltrpar\s105\qc \li0\ri0\sb480\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid3696419 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\af40\afs30\alang1025 \ltrch\fcs0 \b\caps\f40\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af40\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid3696419 Management Accountant Act }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid3696419 2004}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid3696419 ,
\par }\pard\plain \ltrpar\s66\qj \fi-720\li720\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af40\afs24 \ltrch\fcs0 
\b0\fs24\insrsid3696419 Being an Act relating to management of accountants and, for this purpose, to establish the Managemen
t Accountants Registration Board of Papua New Guinea and the Institute of Chartered Management Accounts of Papua New Guinea, and for related purposes,
\par }\pard\plain \ltrpar\s24\qj \fi-720\li720\ri0\keep\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 MADE by the National Parliament to come into operation in accordance with a notice in the National Gazette by the Head of State, acting with, and in accordance with, the advice of the Minister.
\par }\pard\plain \ltrpar\s83\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3696419 PART 1. \endash  }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Preliminary.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 1.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Compliance with Constitutional requirements.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 This Act, to the extent that it regulates or restricts a right or freedom referred to in }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs95\fs24\insrsid3696419 Subdivision III.3.C (qualified rights) of the }{\rtlch\fcs1 \ai\af40\afs24 
\ltrch\fcs0 \cs92\i\fs24\insrsid3696419 Constitution}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , namely\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
the right to freedom of employment conferred by }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs95\fs24\insrsid3696419 Section 48}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the right to privacy conferred by }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs95\fs24\insrsid3696419 Section 49}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the right to freedom of information conferred by }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs95\fs24\insrsid3696419 Section 51}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , 
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
of the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3696419 Constitution }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
, is a law that is made for the purpose of giving effect to the public interest in public order and public welfare.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 2.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Interpretation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid3696419 \'93Accountant in Employment\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means a person to whom }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~67(1)}{\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \fs24\insrsid3696419  applies; 
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93bank\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means a bank as defined in }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs95\fs24\insrsid3696419 Section 3 of the }{
\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3696419 Banks and Financial Institutions Act 2000}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93Board\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means the Management Accountants Registration Board of Papua New Guinea established by }{\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~4}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93Chairman\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means the Chairman of the Board;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93Chartered Management Accountant\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
 means an accountant certified as professionally qualified by the Institute of Chartered Management Accountants of Papua New Guinea;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93certificate of registration\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means a certificate of registration issued under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid3696419 Sections\~44}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 45}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  and }{\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid3696419 62}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93corporation\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means a body corporate wherever formed or incorporated and includes a foreign company, by does not include
\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 a corporation sole; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 a society registered under the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3696419 Savings and Loan Societies Act 1961}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid3696419 \'93Council\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means the Council of the Institute of Chartered Management Accountants of Papua New Guinea established by }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid3696419 Section\~24}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; 
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93Deputy Chairman\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means the Deputy Chairman of the Board;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93emblem\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
 means the emblem of the Institute that shall consist of two books, and two supporting birds of paradise, each perched on a \'93kundu\'94 drum as shall be adopted by the Board to be the emblem of the Institute;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93ethics\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means the values which underpin professional conduct of behaviour;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93Executive Director\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means the Executive Director of the Institute holding officer under }{\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~24}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  of this Act;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93ICM, PNG\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means the Institute of Chartered Management Accountants of Papua New Guinea established under }{\rtlch\fcs1 
\af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~22}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; 
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93Management Accountants Registration Board\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means the Board established by }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid3696419 Section\~4}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93Management Accountants Statutory Committee\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means the Management Accountants Statutory Committee established by }{
\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~54}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93person\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means a person who may require services or render services under this Act, and includes a corporation;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93Public Accountant\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means a person who, as a principal, either 
alone or with others, undertakes or holds himself out as willing to undertake work in the nature of management accountancy, strategic audit services, management consultancy or liquidation services for remuneration (other than solely by way of salary) for 
anyone in the general public;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93reciprocating board\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means a accounting with whom the Board has entered into reciprocal arrangement under }{\rtlch\fcs1 
\af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~47}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93Register\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means a Register kept under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~20}{
\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  and, in relation to a category of accountants, means the Register kept for that category;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93registered\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means registered under this Act;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93Registered Liquidator\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means a person registered as such under this Act who undertakes or 
holds himself out as willing to undertake work in the nature of general accounting and strategic auditing of accounts and liquidating services;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93Registered Management Accountant\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means a person registered as a Registered Management Accountant under this Act;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93registered person\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means a person registered under this Act in any of the categories of registration specified in }{
\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~42}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93Registered Public Accountant\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means a person registered as a Registered Public Accountant under this Act;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93Registered Strategic Auditor\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
 means a person registered as such under this Act, and, in relation to a corporation that is not a company, includes a person qualified to act as the strategic auditor of the corporation under the laws of the country in which the corporation is 
incorporated;
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93Registrar\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  means the Registrar of Management Accountants appointed under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid3696419 Section\~18}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; 
\par }{\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3696419 \'93rule\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 the Council under }{
\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~31}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the Board under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~68}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af40\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid3696419 \'93this Act\'94}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  includes the rules and regulations.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 3.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Reference to accountants, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 Strateg
ic Auditor, or Registered Management Accountant 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Reference to a practice in management accountancy means the practice of those persons registered in a category specified in }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid3696419 Section\~42}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  except Accountants in Employment.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3696419 PART 2. \endash  }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Management 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 4.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Established of Board.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Management Accountants Registration Board of Papua New Guinea is hereby established.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
the Departmental Head of the Department responsible for finance matters, }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid3696419 ex officio}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
, or his nominee, who shall be the Chairman; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the President of the Institute of Chartered Management Accountants of Papua New Guinea, }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid3696419 ex officio}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
, or his nominee, who shall be the Deputy Chairman; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid3696419 (i)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 one shall be a Registered Public Accountant; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3696419 (ii)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 one shall be a Registered Strategic Auditor; and 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3696419 (iii)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 one shall be a Registered Liquidator; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3696419 (iv)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 one shall be a Registered Management Accountant; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
two persons who shall be professors or senior lecturers in financial accou
nting/strategic audit and management accounting respectively from different academic institutions in Papua New Guinea both of whom shall be members of the Institute at fellow or associate member category; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 a lawyer who holds a restricted practising certificate under the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3696419 Lawyers Act 1986}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 two Registered Accountants in Employment representing the Accountants in Employment in the public sector and the Accountants in Employment in the private sector respectively both of whom shall be members of the I
nstitute at fellow or associate member category; and 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 g}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the Auditor-General, }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid3696419 ex officio}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , or his nominee.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Subject to }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(4)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
, 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(2)(c)}{
\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 \~\endash  shall be appointed by the Minister on the recommendation of the Chairman, from a panel of names submitted by the Institute of Chartered Management Accountants of Papua New Guinea; and

\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid3696419 Subsection\~(2)(d)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 \~\endash  shall be appointed by the Minister on the recommendation of the Chairman; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid3696419 Subsection\~(2)(e)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 \~\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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid3696419 Subsection\~(2)(f)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 \~\endash  shall be appointed by the Minister,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
a vacancy has occurred in the membership of the Board under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(2)(c)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  or }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid3696419 (d)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the Chairman has requested the body referred to respectively in }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(3)(a)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  or }{\rtlch\fcs1 
\af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 (c)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  to submit a panel of names; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 a panel.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 5.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Alternate members.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 For each of the members appointed under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~4(2)(c)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 , }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 (d)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 (e)}{\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \fs24\insrsid3696419  and }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 (f)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
, 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 In the event of a member being unable to attend
 a meeting of the Board, the alternate member has and may exercise all the powers, functions, duties and responsibilities of the member.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 An alternate member may, unless the Board otherwise directs, attend all meetings of the Board but shall not, except under }{
\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(2)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 6.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Tenure of office.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 A member of the Board (other than }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid3696419 ex officio}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
 members) 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 7.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 The Minister may grant leave of absence to a member of the Board on such terms and conditions as 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 8.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 the Schedule.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 9.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Fees and allowances.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Until such fees and allowances are prescribed or subsequently determined, the provisions of the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3696419 
Boards (Fees and Allowances) Act 1955}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  apply. 
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 10.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 If a member of the Board, other than an }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid3696419 ex-officio}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419  member\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
becomes permanently incapable of performing his duties; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 resigns his office by writing under his hand addressed to the Minister; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 dies; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 ceases to be a resident of the country; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 is absent, except on leave granted by the Minister from three consecutive meetings of the Board; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 g}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 becomes of unsound mind as that expression is used in the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3696419 Public Health Act 1973}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 h}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 is convicted of an offen
ce punishable under a law by death or imprisonment for one year or longer, and, as a result of the conviction, is sentenced to death or imprisonment, or is under sentence of death or is undergoing imprisonment, or is under bond to appear for sentence if c
alled upon; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 i}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the recommending body recommends the termination of the membership of the particular person; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 j}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 ceases to hold office; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 k}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 fails to comply with }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~11(6)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 (7)}{
\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  or }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 (8)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Minister may, at any time, terminate the appointment of a member of the Board, other than the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 
\cs51\i\fs24\insrsid3696419 ex-officio}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  members, on the grounds of inability, inefficiency, incapacity or misbehaviour.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Where the appointment of a member is terminated under this sect
ion, the Minister shall, by notice in the National Gazette, declared 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 11.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Meetings of the Board.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Chairman or in his absence, the Deputy Chairman shall preside at all meetings of the Board.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Board shall meet as often as the 
business of the Board requires, and at such times and places as the Chairman, or in his absence, the Deputy Chairman directs and as are necessary for the efficient conduct of its affairs.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 If requested to do so by not less than three members, the Chairm
an shall call a meeting of the Board as soon as practicable after receiving the request.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
five members of the Board constitute a quorum; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the Chairman, or in the his absence the Deputy Chairman, shall preside, and if both the Chairman and the Deputy Chairman are absent, the members present shall appoint from among their own number a Chairman for that meeting; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 matters arising shall be decided by a majority of the votes of the members present and voting; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the person presiding has a deliberative and, in the event of an equality of votes on matter, also a casting vote.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (5) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Board shall cause minutes of its meetings to be recorded and kept.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (6) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A member who has direct or indirect personal or pecuniary in
terest in a matter being considered by the Board, otherwise than a member of, and in common with the other members of, an incorporated company consisting of not less than 25 persons, shall, as soon as possible after the relevant facts have come to his kno
wledge, disclose the nature of his interest at a meeting of the Board.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (7) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A disclosure under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(6)}{\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \fs24\insrsid3696419  shall be recorded in the minutes of the Board, and the member\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
shall not take part, after the disclosure, in any deliberation or decision of the Board in relation to the matter; and 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 shall be disregarded for the purpose of constituting a quorum of the Board for any such deliberation or decision.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (8) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Where a member who has an interest described in }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(6)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 
 has not made a disclosure in accordance with that subsection, his vote shall be null and void retrospectively form the time such interest is considered and determined by the Board, and the Minister shall terminate the appointment of such member (other th
an an }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid3696419 ex-officio}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  member) or his alternate in accordance with }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 
Section\~10}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 .
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (9) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 12.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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\af40\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid3696419 bona fide}{
\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  in the execution or intended execution of this Act, or the exercise and discharge or intended exercise and discharge of any of the powers or duties therein shal
l 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 13.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Proceedings validated.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Notwithstanding the subsequent disco
very of any defect in the appointment of any member of the Board or that any member was disqualified to act, all acts and proceedings of the Board shall be valid as if such member had been duly appointed 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 14.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Functions of the Board.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Subject to this Act, the functions of the Board, in relation to the regulation and control of the practice of management 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
to register persons qualified to practise management accountancy; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to determine the standard of qualification and experience required for registration in the various categories of registration; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to make rules for the control and regulation of the practice of management accountancy; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to report to the Minister on any matter relating to the operation of }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs95\fs24\insrsid3696419 Part VII of the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3696419 
Companies Act 1997}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to report to the Minister on matters applied and related to the Board under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs95\fs24\insrsid3696419 Part VIII of the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3696419 
Public Finances (Management) Act 1995}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 gibe 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 15.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Powers of the Board.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
Subject to this Act, the Board has, in addition to the powers conferred on it by this Act, power to do all things that are 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Board may institute, carry 
on, prosecute or defend any action, complaint, information 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 16.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Other committees.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Board shall appoint persons to be members of a committee established under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{
\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  and may appoint persons who are not members of the Board.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Board may delegate to a committee established under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 
Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  all or any of its powers or functions except this power of delegation.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
The procedures at a meeting of a committee shall be determine 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 17.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Delegation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Board may, by instrument, delegate to the Registrar all or any of its powers under this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3696419 PART 3. \endash  }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Administration.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 18.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Secretariat.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
the Registrar of Management Accountants; and 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Subject to }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(3)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  and to the }{
\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3696419 Salaries and Conditions Monitoring Committee Act 1988}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , the Board shall appoint the persons specified in }{\rtlch\fcs1 
\af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  on terms and conditions determined by the Board. 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The appointments to the offices referred to in }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~
(1)(a)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  and }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 (b)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  are for a period of three years and are renewable.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Registrar shall be the officer-in-charge of the Secretariat and act as Secretary to the Board.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (5) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The qualifications of a person considered for appointment as Registrar shall include the following:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
that he is a Chartered Management Accountant;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 that he is eligible for registration as an Accountant in Employment;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 that he has minimum of five years experience in management accounting or strategic management science or strategic auditing or liquidations and insolvency management.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (6) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Where a person appointed to an office in the Secretariat under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 
\af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 19.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Functions of the Registrar.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 The Registrar shall\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
be the officer-in-charge of the Secretariat; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 be responsible to the Chairman for the safe custody of all papers and documents submitted to the Board; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 be responsible for keeping the Registers provided for in }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~20}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 be responsible for keeping and custody of the assets and finances of the Board;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 be responsible for the proper carrying out of the functions of the Registrar; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 record in the appropriate Register all entries of registration, cancellation and re-instatement; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 g}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 sign all certificates of registration; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 h}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 Board or the Chairman.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 20.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Registers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
the Register of Accountants in Employment;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the Register of Chartered Management Accountants;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the Register of Registered Strategic Auditors;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the Register of Registered Public Accountants;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 21.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
such sums as may be payable to the Board from moneys appropriated by Parliament for the purpose; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 such sums as may be charged by the Board by way of fees; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 such sums as are received by the Board by way of voluntary contributions; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 g}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 such moneys or other assets as may be donated to the Board by any foreign government, international agency or other external body of person, corporate or unincorporated; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 h}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 such moneys borrowed from financial institutions within limits determined by the Board or the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3696419 Public Finances (Management) Act 1995}{\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \fs24\insrsid3696419 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Board shall cause proper books of accounts to be kept in accordance with the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3696419 
Public Finances (Management) Act 1995}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 .
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Board shall cause the financial statements, consisting of an income and expenditure account and a balance sheet made up to 
and at 31 December in each year, and shall be audited in accordance with }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs95\fs24\insrsid3696419 Part III of the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3696419 Audit Act 1989}{\rtlch\fcs1 
\af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 .
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
The Board shall cause to submit to the Minister by 30 June in each year audited financial statements of the previous year which the Minister shall table in Parliament.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3696419 PART 4. \endash  }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Institute of Chartered Management Accountant of Papua New Guinea.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af40\afs26\alang1025 \ltrch\fcs0 \b\i\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid3696419 Division 1.}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
\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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 22.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 The Institute of Chartered Management Accountants of Papua New Guinea.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The professional institute know as the Institute of Chartered Management Accountants of Papua New Guinea Inc., incorporated under the }{\rtlch\fcs1 \ai\af40\afs24 
\ltrch\fcs0 \cs103\i\fs24\insrsid3696419 Associations Incorporation Act 1966}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
 and existing immediately before the coming into operation of this Act is hereby established under this Act as a professional institute known as the Institute of Chartered Management Accountants of Papua New Guinea. 
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 On and form 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\af40\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3696419 Associations Incorporation Act 1966}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  shall not apply to it.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Institute is not subject to the control or direction of any person other than as 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 23.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Functions of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The purpose of the Institute is to attain the status of a premier body of professionals practicing the science of management accounting.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The objectives of the Institute are\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
to promote and develop the science of Management Accountancy and to foste
r and maintain investigations and research into the best means and methods of developing and applying such science and to encourage, increase, disseminate and promote knowledge, education and training and the exchange of information and ideas in respect o
f all questions relating thereto or connected therewith; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to provide a professional organisation for Management Accountants and by means of examination and other methods of assessment to test the skilled knowledge of persons desiring to enter the profession; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to further the development of management accounting education in these disciplines in the universities and schools in Papua New Guinea and the South Pacific; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to encourage research into the application of management accounting theory in practice; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to hold conferences and publish a journal as a means for disseminating ideas and information in the discipline of management accounting, and for promoting their discussion; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to advise the Board on any matters referred to it; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 g}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to determine the qualifications acceptable for admission to membership of the Institute; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 h}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to carry out research into matters affecting the profession of management accounting; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 i}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to provide educational programs and continuing professional education to its members and non-members; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 j}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to formulate and monitor rules of professional conduct and ethics applicable to its members; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 k}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to make rules for the protection of the funds of clients of members held by the members and for the due performance of professional obligations; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 l}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to discipline its members and, where appropriate, to request the Management Accountants Statutory Committee to inquire into allegations of improper conduct by a member; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 m}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 in accordance with }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~4(3)(a)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
, to submit to the Chairman a panel of names for consideration for appointment to the Board; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 n}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to establish and administer, or participate in the establishment and administration of any organisation, whether incorporated  or not, having as its p
rinciple object or as one of its principal objects the advancement of the profession of management accountancy; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 o}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 
to grant pecuniary or other assistance to any member of the Institute or any association, institute or society or other body established in Papua New Guinea in the interests of the profession of management accountancy or of accountancy students; and

\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 p}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to
 take up and subscribe for or otherwise acquire shares in any company if membership of the corporation is essential or advantageous to the Institute in connection with the acquiring and holding of any lease or tenancy from the company of land required for
 any of its functions; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 q}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to provide for the education of members who intend to undergo the examinations conducted by the Education and Examination Committee; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 r}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to issue certificates, diplomas or degrees to members of the Institute; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 s}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to gu
arantee any contract of any company from which the Institute holds or intends to hold any lease or tenancy in accordance with this Act and any other contract in which the Institute may have a financial interest and to which it may lawfully be a party in a
ccordance with this Act; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 t}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to incorporate a limited liability corporation to carry out commercial activities and to hold property in accordance with this Act; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 u}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to grant prizes and scholarships, to hold exhibitions and to establish and subsidize lectureships in universities and other educational institutions in subjects relating to management accountancy; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 v}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 to promote, in any manner in which the Institute thinks fit, the interests of the profession of management accounting in Papua New Guinea.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 For the purpose of carrying out its functions under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(2)}{\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \fs24\insrsid3696419 , the Institute may\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 charge fees for admis
sion to membership of the Institute  and for renewal of membership of the Institute; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 receive grants from the Government, Provincial Governments, Local-level Governments, the Board and from other organizations including overseas governments, professional and other organisations; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 borrow money, by way of bank overdraft or otherwise, within limits set by the Council, for any of its purposes; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 accept by way of voluntary donations or grants, testamentary disposition or otherwise, property or monies in the aid of finances of the Institute on such conditions it may determine; and 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 sell publications and other documentation; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 In addition to, but without limiting the
 powers, authorities, function and jurisdiction conferred upon or imposed on the Institute under this Act, the Institute shall have the power, authority and jurisdiction to co-operate with any university, college or institute of advanced education or othe
r
 examining institute situated in or outside the country in making provision for the training, education and examination of persons who wish to register under this Act and in the preparation of the syllabus of work for candidates for examination, and to ad
vise 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 24.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Council of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Council of the Institute of Chartered Management Accountants of Papua New Guinea is hereby established.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Council shall consist of ten members namely\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
the President who, except for the first President, shall have served a previous term as a member of the Council; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the Deputy President; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the Secretary; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the Treasurer; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the Editor; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the Executive Director; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 g}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 four other members,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
elected in accordance with }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(3)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
shall be Fellows or Associates of the Institute of Chartered Management Accountants; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 shall, except for the first Council, be elected at the Annual General Meeting of the Institute; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 shall hold office for a term of one year or for such longer period as the Council may determine in the case of officers of the Institute; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 are eligible for re-election.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
The Council may, from time to time in its 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 25.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Chairman and Deputy Chairman of the council.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 In the absence of the President, the Deputy President shall act as Chairman of the Council.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 In a meeting of the Council where both the President and 
the Deputy President 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 26.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Vacation of office.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
becomes permanently incapable of performing his duties; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 resigns by writing under his hand addressed to the Chairman; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 dies; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 ceases to be a resident of the country; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 is absent, except on leave granted by the Council, from three consecutive meetings of the Council; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 g}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 becomes of unsound mind as that expression is used in the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3696419 Public Health Act 1973}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 h}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 is convicted of an offence punishable under a law by death or imprisonment for one year or longer, and, as a result of such conviction, is sentenced to death or under bond to appear for sentence if called upon; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 i}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 ceases for any reason to be eligible for membership of the Council; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 j}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 fails to comply with }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~29}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
he shall cease to be member of the Council and vacancy thereby created is 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 27.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Meetings of the Council.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
The Council shall meet at such times as the members of the Council may consider 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 may determine.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
not less than half of the members of the Council constitute a quorum; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the President, or in his absence the Deputy President shall preside and in the absences of the both the President and Deputy President, the members present shall elect one of their number to preside at the meeting; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 all matters shall be decided by a majority of the members present and voting; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Minutes of each meetings shall be\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
kept by the Secretary who shall be appointed by the Council; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 confirmed by the Council at its next meeting; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 28.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Education and examination committee.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
one member of the Council who shall be the Chairman; and 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 one person engaged in the practice of management accountancy; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 two other persons holding Fellow or Associate status in the Institute, at least one of whom should be a professor, senior lecturer or their equivalent from a university level educational institute in Papua New Guinea.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Subject to }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(4)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
, 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
holds office for a term of one year; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 is eligible for re-appointment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A member of the Education and Examination Committee ceases to hold office where be\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
is absent, except on leave granted by the Council, from three consecutive meetings of the Education and Examination Committee; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 being a member appointed under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(2)(b)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , ce
ases to be engaged in the practice of management accountancy; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 being a member appointed under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(2)(c)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , ceases to hold such an appointment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (5) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 resigns; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 ceases to hold office in accordance with }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(4)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (6) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 29.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Disclosure of interest.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A member of the Counc
il 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A disclosure under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
 shall be recorded in the minutes of the Council.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The member making the disclosure under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{
\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 \~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
shall not, after the disclosure, take part in any deliberation or decision of the Council with respect to that matter; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 shall be disregarded from 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 30.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 General functions and powers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 exercised or done by the Institute in general meeting may, subject to this Act and any resolution passed form 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 31.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Rules.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
procedures for Council meetings; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 conduct of elections for members of the Council; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 procedures for general meetings of the Institute; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the due performance of professional obligations by members of the Institute; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the protection of client funds held by members of the Institute; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 professional conduct of members of the Institute; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 g}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 discipline 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Notice of Rules made under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
on the gazettal of such notice; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Until such time as the Council has made Rules under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \fs24\insrsid3696419 , the Chairman of the Board may determine the Rules.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Rules determined under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(3)}{\rtlch\fcs1 
\af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  shall, on the making of Rules under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , 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\af40\afs26\alang1025 \ltrch\fcs0 \b\i\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid3696419 Division 2.}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
\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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 32.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Membership of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
all persons registered on a Register established under this Act; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Graduate Management Accountants; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Chartered Holders of Advanced Diploma in Accounting; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Chartered Accounting Technicians; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Registered Accountancy Students.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 33.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Categories of membership.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Fellows of the Institute;

\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Associates of the Institute;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Graduate Management Accountants;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Chartered Holders of Advanced Diploma in Accounting;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Chartered Accounting Technicians;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 34.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Fellows of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
The Rules of the Institute shall provide for the terms and conditions relating to the admission or advancement of a person to membership of the Institute as a Fellow of the Institute of Chartered Management Accountants (referred to in thi
s Division as FCMA), and, without limiting the foregoing, shall specify the level of training, examinations, period of service, experience and fitness for membership required.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 An FCMA of the Institute shall have full 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 35.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Associates of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Rules of the Institute shall provide for the te
rms and conditions relating to the admission of a person as an Associate Chartered Management Accountant of the Institute (referred to in this Division as ACMA), and, without limiting the foregoing shall specify the required level of training, examination
s, period of service, experience and fitness for membership.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 An ACMA of the Institute shall have full 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 36.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Graduated Management Accountants of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Rules of the Institute shall provide for the 
terms and conditions relating to the admission of a person as a Graduate Management Accountant of the Institute (referred to in this Division as GMA), 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\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A GMA of the Institute shall have no voting rights to 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 37.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Chartered holders of advanced diploma in accounting of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
The Rules of the Institute shall provide the terms and conditions relating to the admission of a person as a Chartered Holder of Advanced Diploma in Accounting of the Institute (referred to in this Division as CHADA), 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\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A CHADA of the Institute 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 38.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Chartered Accounting Technicians of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
The Rules of the Institute shall provide the terms and conditions relating to the admission of a person as a Chartered Accounting Technician of the Institute (referred to in this Division as CAT), and, without limiting the foregoing, shall specify th
e required level of training, examinations, period of service, experience and fitness for membership.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A CAT of the Institute 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 39.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Registered Accountancy Students of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Rules of
 the Institute shall provide the terms and conditions relating to the admission of a person as a Registered Accountancy Student of the Institute (referred to in this Division as RAS), and, without limiting the foregoing, shall specify the required level o
f training, examinations, period of service, experience and fitness for membership.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A RAS of the Institute 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\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3696419 PART 5. \endash  }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 40.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Application for registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 }{\rtlch\fcs1 
\af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~42}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A person applying for registration under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419  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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 evidence to th
e satisfaction of the Board of his qualifications, work experience, competence and character for registration; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 41.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Registration of non-residents.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 For the purposes of this section, \lquote non-resident person\rquote  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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Subject to }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(4)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
, a non-resident person shall not be entitled to be registered in any of the categories specified in }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~42}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 . 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
A non-resident person, who, without the approval of the Board, provides accounting, consulting or management accounting services, strategic audit services or liquidation services with 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Penalty:\tab A fine not exceeding K50, 000. 00
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
A non-resident person may apply in writing to the Board for approval to provide accounting, consulting or management accounting services, strategic audit services or liquidation services within Papua New Guinea for a fee.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (5) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A person applying for approval under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(4)}{
\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
particulars of the accounting, consulting or management accounting services, strategic audit services or liquidation services which he proposed to provide within Papua New Guinea; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (6) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 An application for approval under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(4)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419  shall be accompanied by a non-refundable fee as prescribed.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (7) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 On receipt of an application under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(4)}{
\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 42.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Categories of registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Where it satisfied that a person has the required qualifications and is otherwise a suitable person, the Board may authorize the registration of the 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
a Registered Accountant in Employment;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 a Registered Management Accountant;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 a Registered Strategic Auditor;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 a Registered Public Accountant;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 a Registered Liquidator.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 43.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Requirements of registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The minimum qualification and experience requirements for the different categories of registration specified in }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid3696419 Section\~42}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
become a member of the Institute of Chartered Management Accountants of Papua New Guinea before that registration; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 thereafter during the period of his registration remain a member of the Institute of Chartered Management Accountants 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 44.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Mode of registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 his name; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 his place of residence; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 his postal address both within and outside the country; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the situation of his place of business or place of business (if any) in the country; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the category of his registration; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the date of his registration; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 g}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 such other particular (if any) as are prescribed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 An entry in the Register under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419  shall be signed by the Registrar.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Where a person is registered as an Accountant in Employment, a Registered Management Accountant, a Regist
ered Strategic Auditor, a Registered Public Accountant and/or 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 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A certificate of registration remains in force until 31 December next following the date of the issue.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 45.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Renewal of registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 an app
lication for renewal of registration in the prescribed form; and 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the prescribed fee.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Where a person has complied with }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 , the Board shall upon 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 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Where a person registered under this Act fails to comply with the provision of }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
an application for renewal of registration in the prescribed form; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the prescribed fee; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the prescribed fee for late application,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 If a person registered under this Act fails to comply with the provisions of }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{
\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  or }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 (3)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , the Board shall remove his name from the Register.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (5) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A person whose name has been removed from the Register under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 
Subsection\~(4)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  may apply to have his nam
e restored to the Register and, on lodgement of 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 46.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Proof of registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A certif
icate of registration is evidence that the person specified in the certificate was registered under this Act on the date specified in the certificate and 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
a person was or was not registered; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 47.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Reciprocal arrangements.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Board may enter into a reciprocal arrangement with the accountants\rquote  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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
the recognition of the status of a person registered, licensed or authorised by that board or other competent authority to practice as an accountant in that country or place, and for his registration as an Accountant in Employment, 
Registered Management Accountant, Registered Strategic Auditor, Registered Public Accountant, and/or Registered Liquidator, as the case may be, under this Act; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 An arrangement under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 48.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Fraudulent registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Penalty:\tab A fine not exceeding K10, 000. 00
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 49.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Loss of qualification.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 A person registered under this Act as Public Accountant who loses any qualification, registration or membership of a professional body by virtue of which he claimed eligibility for registration under t
his Act shall 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Penalty:\tab A fine not exceeding K10, 000. 00
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 50.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Professional indemnity insurance.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 A person registered under this Act shal
l maintain with an established insurer professional 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 51.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Every person registered under this Act shall have 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
All notices and other documents required or authorized to be served on or given to a registered person 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 }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 52.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Alteration of register.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Board shall cause to be 
removed from the Register the names of registered persons who have died or who have requested their names 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 By notice to a registered p
erson, posted to him at his registered postal address or delivered to him or delivered to some person over 18 years of age at his place of business or one of his places of business recorded in the Register, the Board shall inquire whether\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
his place of business in the country; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 his postal address; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 his place of residence,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 If an answer to a notice under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(2)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419  is not returned within six months after the date of the posting or other delivery of the notice, the Board may cause 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 53.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
whose registration has been obtained by fraud or misrepresentation; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 who is convicted, whether in Papua New Guinea or elsewhere, of an office punishable by imprisonment for one year or longer or of any other offence which, in the opinion of the Board, renders him unfit to practise accountancy; or 

\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 who is convicted on an offence under this Act or who breaks an undertaking given by him under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~57(7)(c)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 who is convicted of an offence against any other law relating to the duties or functions of accountants or matters incidental to accountancy; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 who becomes of unsound mind as that expression is used in the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3696419 Public Health Act 1973}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 g}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 who is found by the Management 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid3696419 (i)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 disgraceful or improper conduct in his professional capacity; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3696419 (ii)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
allowing a person other than a registered person to practise in his name as a Registered Management Accountant, Registered Strategic Auditor, Registered Public Accountant and/or Registered Liquidator, as the case may be; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3696419 (iii)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 directly or indirectly giv
ing or offering to a person any valuable consideration for securing or attempting to secure for 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 54.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Management Accountants Statutory Committee.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A Management 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Management 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
the Chairman of the Membership, Ethics and Disciplinary Committee of the Institute of the Chartered Management Accountants of Papua New Guinea; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid3696419 (i)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
not less than four practising accountants, of whom at least one shall be a Chartered Management Accountant nominated by the Institute of Chartered Management Accountants of Papua New Guinea with the qualifications specified in the Manageme
nt Accountants Registration and Practice Rules;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3696419 (ii)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
a person engaged in the teaching of management accountancy or commercial studies at professional or senior lecturer level in a university level in Papua New Guinea;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3696419 (iii)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 a lawyer engaged in private practice appointed by the Board.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The members of the Committee shall be appointed for a period not exceeding three years and are eligible for re-appointment.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The officer of a member of the Committee is vacated if he\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 dies; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 becomes incapable of carrying out his duties by reason of mental or physical illness; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 is convicted of an offence under any law and is sentenced to a term of imprisonment; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 ceases to be a resident of the country; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 55.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Chairman and Deputy Chairman of the Management Accountants Statutory Committee.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
The members of the Management 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Chairman, or in his absence the Deputy Chairman, shall preside at a meeting of the Committee.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 Committee for the next period of 12 months.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
three members constitute a quorum; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 matters arising shall be decided by a majority of votes of the members present and voting; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (5) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Committee shall cause a written record to be kept of proceedings of meetings, hearings and inquiries.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 56.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Functions of the Management Accountants Statutory Committee.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
Subject to this Act, the function of the Management 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
Any person may request the Management Accountants Statutory Committee 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 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 An inquiry under this section shall c
ontinue notwithstanding that the person against whom a compliant has been made before the Management Accountants Statutory Committee has ceased to be registered after the commencement of the inquiry.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 All matters referred to the Management Accountants S
tatutory 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 57.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Inquiry to be held.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Where the Management Accountants Statutory Committee decides under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~56(4)}{\rtlch\fcs1 
\af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  that further 
inquiry in respect of a complaint is necessary, it shall hold an inquiry after giving notice to the person concerned of the matters 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 At the inquiry, the person under inqui
ry may be represented by a lawyer or agent, who may examine witnesses and address the Management Accountants Statutory Committee on his behalf.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 In conducting the inquiry, the Management Accountants 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 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
Pending the holding of the inquiry, the Management Accountants Statutory Committee may request the Board to suspend the registration of the person but in any case, the period of suspension shall not exceed 28 days.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (5) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
For the purpose of an inquiry under this section, the Chairman of the Management Accountants Statutory Committee may, by notice 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 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (6) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A notice under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(5)}{\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \fs24\insrsid3696419  may require a person to produce all or any books and documents in his custody relating to the subject matter of the inquiry.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (7) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Where, upon 
an inquiry, investigation or hearing referred to in this section, the Management Accountants Statutory Committee adjudges a person to have committed an offence, it 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 admonish or reprimand him;

\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 require him to pay the costs of and incidental to the inquiry;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 require him to give an undertaking to abstain from some specific conduct;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 impose on him a fine not exceeding K50, 000. 00;
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 order the suspension of his registration and order the removal of his name from the Register;  
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 other the cancellation of his registration and order the removal of his name from the Register; 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 g}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 order that his application for registration be refused.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 58.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Where the Management Accountants Statutory Committee takes any action under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~57}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
 in relation to a person, it shall\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
record the findings on which the decision was based and its reasons; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 if the person concerned so requests, furnish to him a copy of the findings and reasons; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 59.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Where the Management Accountants Statutory Committee has made an order under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~57(7)(d)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , }{\rtlch\fcs1 
\af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 (e)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 (f)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  or }{
\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 (g)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 60.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Surrender of certificate on removal of name from register of on suspension.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Where the name of a person is removed from the Register or the registration of a person is suspended, the Board may, by w
ritten notice posted to him at this registered postal address or delivered to him or delivered to some person over 18 years of age at his place of business or one of his places of business recorded in the Register, require him deliver his certificate of r
egistration 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A person, who fails to comply with a notice served on him under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 
\af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Penalty:\tab A fine not exceeding K500. 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 It is a defence to a prosecution for an offence against }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(2)}{\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \fs24\insrsid3696419  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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
the certificate has been destroyed; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Notification of any suspension of registration of a person or removal of the person from the Register shall be published in the National Gazette and in the Institute
\rquote s Journal and in one of the daily newspapers in the country.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 61.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Effect of suspension of registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
For the purposes of this Act, a person whose registration is suspended under the 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
The Board may, by written notice, revoke the suspension, and may direct by notice in writing that the revocation of the suspension has effect from a date specified in the notice.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 62.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Application for re-registration.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Where, under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~52}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
, 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
his lodging an application in the prescribed form; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 payment by him of the prescribed fee; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 his satisfying the requirements of the Rules,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
cause his name to be entered again in the Register and 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Where, under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~57}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , the name of a
 person has been removed from the Register, he may again 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 63.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A person registered 
under this Act who is in public practice and who has established 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A person, whose registration is no longer 
current but continues to display that non-current 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Penalty:\tab A fine not exceeding K10, 000. 00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 64.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 List of Registered Management Accountants to be published.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Registrar of the Management Accountants Registration Board shall cause to be published in the National Gazette and in the Institute\rquote 
s Journal and in one of the daily newspapers in the country before 31 March each year, a list containing the names and a
ddresses of all persons who, as at 1 January of that year, were registered as Registered Accountants in Employment, Registered Management Accountant, Registered Strategic Auditors, Registered Public Accountants, and/or Registered Liquidators.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Registrar shall cause to the National Gazette and in the Institute\rquote 
s Journal and in one of the daily papers on 30 September in each year, a list containing the names and addresses of persons registered as Registered Accountants in Employment, Registered Managem
ent Accountants, Registered Strategic Auditors, Registered Public Accountants, and/or Registered Liquidators 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\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3696419 PART 6. \endash  }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Appeals.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 65.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Appeals.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Where the Management Accountants Statutory Committee\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
admonishes or reprimands a person; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 requires a person to pay the costs of and incidental to the inquiry by the Committee; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 requires a person to give an undertaking to abstain from some specific conduct; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 imposes on a person a fine; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 order the suspension of the registration of a person otherwise than under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~57(7)(e)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 f}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 orders the cancellation of the registration of a person and orders the removal of his name from the Register; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 g}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 orders the refusal of an application for registration of a person (other than an application under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~57(7)(g)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 ),
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
the person may appeal to the Board against the decision of the Committee within one month after the decision in notified.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 On the determination of an appeal lodged under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 , the Board may confirm, vary or reverse the decision of the Committee.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A person aggrieved by the decision of the Board under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 
Subsection\~(2)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 , 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\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3696419 PART 7. \endash  }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Regulation of the practice of Management 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 66.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Right to practise.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 67.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Accountant in Employment.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A person who\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
posses qualifications of diploma, degree or professional level commerce, economics, business or in related disciplines; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 is employed by the State or by a statutory body or by a private organisation 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid3696419 (i)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 the recording, classifying and analysing of financial transactions; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3696419 (ii)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 the preparing of financial information; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3696419 (iii)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 the making of financial or business decisions; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3696419 (iv)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 investigation transactions of an accounting nature; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3696419 (v)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 book-keeping and accounting generally,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
shall be registered a an Accountant in Employment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The prospective employer of a person to whom }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419  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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 68.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Rules.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Board may make rules for regulating and prescribing the practice of accountancy, and the procedures to be adopted by Accou
ntants in Employment, Registered Management Accountants, Registered Public Accountants, Registered Strategic Auditors, and/or 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Without limiting the generality of }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 , 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
prescribing the minimum qualifications (including experience) for registration in the categories of registration; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 determining a recommended scale or scales of fees, costs and charges in relation to accounting practice; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 setting out the code of professional ethics by which all Accountants in Employment, Registered Management Accountants, Registered Public Accountants, Registered Strategic Auditors, and/or 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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, Registered Management Accountants, Registered Public Accountants, Registered Strategic Auditors, and/or Registered Liquidators in Papua N
ew Guinea.
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 the Institute; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 any other body recognized by the Board as representing accountants, auditors and liquidators.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (5) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
on the  gazettal of such notice; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 69.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Penalty:\tab A fine not exceeding K1, 000. 00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 70.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Subjection to }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(4)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
, a person other than a Registered Management Accountant, a Registered Public Accountant, a Registered Strategic Auditor, and/or Registered Liquidator who\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
pretends that he is or holds himself out to be a Registered Management Accountant, a Registered Public Accountant, a Registered Strategic Auditor, and/or Registered Liquidator, as the case may be; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 practices as a Registered Management Accountant, a Registered Public Accountant, a Registered Strategic Auditor, and/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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Penalty:\tab A fine not exceeding K50, 000. 00.
\par Default penalty:\tab A fine not exceeding K5, 000. 00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Subject to }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(3)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
, 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Penalty:\tab A fine not exceeding K50, 000. 00
\par Default penalty:\tab A fine not exceeding K5, 000. 00
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (3) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 It is a defence to a charge for an offence under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \fs24\insrsid3696419  or }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 (2)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
 in relation to the preparation 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 he carried out the accounting or auditing or management accounting 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 a
uthority or instrumentality of the Government.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (4) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The provisions of }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
 do not apply to a non-resident person approved by the Board under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Section\~41}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 71.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Firms and Corporations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 No
 firm may undertake any strategic audit or management accounting work or liquidation work in relation to the preparation of financial statements and or financial accounts or the compilation of 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 If a firm or corporation contravenes the provision of }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \fs24\insrsid3696419 , 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 Penalty:\tab A fine not exceeding K50, 000. 00.
\par Default penalty:\tab A fine not exceeding K5, 000. 00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 72.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 On the death of a person, who at the time of his death, was carrying on 
business as a Registered Public Accountant, Registered Management Accountant, Registered Strategic Auditor or Registered Liquidator, an executor, administrator or trustee of his estate may carry on the business of the estate until it is wound up, if the p
ractice of management accountancy in the business is carried on by a person registered under the provisions of this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 73.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Remuneration by agreement.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 An agreement referred to in }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs96\fs24\insrsid3696419 Subsection\~(1)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 \~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 74.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Trust accounts.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3696419 PART 8. \endash  }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Miscellaneous.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 75.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Power to summon witnesses.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 The Registrar may, by writing under his hand, summon a person to attend the Board at a time a
nd place specified in the summons and then and there to give evidence and to 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 personally; or 
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 by sending it by post to the person at his place of abode or business last-known to the Registrar; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 18 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 76.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 examine on oath.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 77.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
A person served with 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 require
d 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 It is a defence to a prosecution for refusing or failing, without reasonable excuse, to produce a book, doc
ument or writing if the defendant proves that the book, documents 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 78.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (1) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3696419 (2) }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 A statement or disclosure made before 
the Board by a witness is not, except in an appeal to a Court of competent jurisdiction or in proceedings for giving false testimony before 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 79.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Protection of witnesses.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 80.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 A person who attends for the purpose of giving evidence before the Board is entitled to receive such fees and allowanc
es as the Chairman, or in his absence the Deputy Chairman, thinks fit to allow in accordance with the prescribed scale of fees and allowance.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 81.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 retai
n them for such reasonable period as it thinks fit; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 82.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Judicial notice.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 All courts, Judges, and persons acting judicially shall take judicial notice of the signatur
e of any person who has been or is the Registrar appearing on 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 83.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Disqualification of unregistered persons from holding certain appointments.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 No person, other than a Registered Strategic 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 as a strategic auditor und
er the provisions of the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3696419 Associations Incorporation Act 1966}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  or the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 
\cs92\i\fs24\insrsid3696419 Savings and Loan Societies Act 1961}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 ; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 as a strategic auditor appointed under }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs95\fs24\insrsid3696419 Section 99(1)}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs95\i\fs24\insrsid3696419 (b)}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs95\fs24\insrsid3696419  of the }{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3696419 Co-operative Societies Act 1982}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  (Chapter 389).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 84.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Regulations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 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 par
ticular 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
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 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the forms to be used for the purposes of this Act; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 c}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 the rights to practice of\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid3696419 (i)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Registered Management Accountant; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3696419 (ii)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Registered Strategic Auditor; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3696419 (iii)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Registered Public Accountant; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3696419 (iv)\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 Registered Liquidator; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 d}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
particulars to be entered in the Register; and
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 e}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 penalties of fines not exceeding K5, 000. 00 and default penalties of fines not exceeding K500. 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\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3696419 PART 9. \endash  }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 85.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Membership of the Institute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 
A person who, immediately prior to the coming into operation of this Act, was a member of the Institute of Chartered Management Accountants of Papua New Guinea Incorporated, 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 Institute of Chartered Management Accountants of Papua New Guinea Incorporated would, but for that coming into operation, otherwise have expired or be revoked according to the Rules of the 
Institute of Chartered Management Accountants of Papua New Guinea Incorporated.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 86.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 All assets held or occupied by and all liabilities and obligations of the Institute of Chartered Management Accountant of Papua New Guinea In
corporated 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\af40\afs26\alang1025 \ltrch\fcs0 \b\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3696419 87.\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \caps\fs24\insrsid3696419 Staff.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 A person who, immediately before the coming into operati
on of this Act, was employed by the Institute of Chartered Management Accountants of Papua New Guinea Incorporated, shall, on that coming into operation, hold a similar office in the Institute 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 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 a}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
his appointment expires or terminates according to law; or
\par }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 (}{\rtlch\fcs1 \ai\af40\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3696419 b}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3696419 )\tab }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 an appointment is made to the office and terms and conditions are determined under this Act,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
which first happens.
\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 \sect 
}\sectd \ltrsect\binfsxn2\binsxn2\linex0\headery1000\footery1000\endnhere\sectdefaultcl\sftnbj {\headerl \ltrpar \ltrrow\trowd \lastrow \ltrrow\ts11\trleft-720\trkeep\tblind0\tblindtype0 \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
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\ab\af40\afs24 \ltrch\fcs0 \b\fs24\insrsid3696419 " "" \\* MERGEFORMAT}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 \cell }\pard \ltrpar\s59\qc \li0\ri0\widctlpar\intbl
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\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 
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\fs24\insrsid3696419 
\par }}\pard\plain \ltrpar\s99\qc \li0\ri0\sb240\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af40\afs26\alang1025 \ltrch\fcs0 \b\caps\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\fs24\insrsid3696419 SCHEDULE }{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \cs100\fs24\insrsid3696419 1}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419  \endash  .
\par }\pard\plain \ltrpar\s101\qr \li0\ri0\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
\cs96\fs24\insrsid3696419 Section\~8}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
\par }\pard\plain \ltrpar\s123\qc \li0\ri0\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
OATH AND AFFIRMATION OF OFFICE
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\cltxlrtb\clftsWidth3\clwWidth7860\clshdrawnil \cellx7760\row \ltrrow}\trowd \irow1\irowband1\ltrrow\ts11\trgaph108\trleft-100\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind8\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl
\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth7860\clshdrawnil \cellx7760\pard\plain \ltrpar\s120\qj \fi-720\li720\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin720 \rtlch\fcs1 \af40\afs26\alang1025 
\ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs28 \ltrch\fcs0 \fs28\insrsid3696419 I, \'85
 , do swear that I will and truly serve the Independent State of Papua New Guinea in the office of Chairman/Deputy Chairman/Member/Alternate Member of the Management Accountants Registration Board of Papua New Guinea.}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 
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\ltrch\fcs0 \fs28\insrsid3696419 So help me God!}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 
\af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 \trowd \irow2\irowband2\ltrrow
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\ab\af40\afs28 \ltrch\fcs0 \cs118\b\fs28\insrsid3696419 Affirmation}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 \f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 
\trowd \irow3\irowband3\ltrrow\ts11\trgaph108\trleft-100\trkeep\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tblind8\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15 
\cltxlrtb\clftsWidth3\clwWidth7860\clshdrawnil \cellx7760\row \ltrrow}\pard\plain \ltrpar\s120\qj \fi-720\li720\ri0\sa120\widctlpar\intbl\wrapdefault\faauto\rin0\lin720 \rtlch\fcs1 \af40\afs26\alang1025 \ltrch\fcs0 
\f40\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af40\afs28 \ltrch\fcs0 \fs28\insrsid3696419 I, \'85
 , 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 Management Accountants Registration Board of Papua New Guinea.}{\rtlch\fcs1 \af40\afs24 \ltrch\fcs0 \fs24\insrsid3696419 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
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\par 
\par Office of Legislative Counsel, PNG
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