|
1 Short Title and Commencement.
|
|
2 Definitions.
|
|
3 Classes of companies and bodies corporate governed by the Authority
|
|
4 Functions and duties of the Authority
|
|
5 Annual return
|
|
6 Recommending accounting standards and auditing standards
|
|
7 Monitoring and enforcing compliance with accounting standards
|
|
8 Monitoring and enforcing compliance with auditing standards
|
|
9 Overseeing the quality of service and suggesting measures for improvement
|
|
10 Power to investigate
|
|
11. Disciplinary proceedings
|
|
12 Manner of enforcement of orders passed in disciplinary proceedings.
|
|
13 Punishment in case of non-compliance
|
|
14 Role of chairperson and full-time members.
|
|
15 Advisory committees, study groups and task forces
|
|
16 Financial reporting advocacy and education
|
|
17 Confidentiality and security of information
|
|
18 Avoidance of conflict of interest
|
|
19 International associations and international assistance
|
|
Annexure
|