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31. Definitions. |
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32. Exemption from requirement to have accounts audited. |
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32A. Exemption conditional on timely filing of annual return. |
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32B. Exemption conditional on notice under section 33(1) not being served. |
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33. Section 32: supplemental provisions. |
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34. Removal of auditor consequent on exemption being availed of. |
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35. Appointment of auditor consequent on exemption ceasing to have effect. |
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36. Application of Part. |
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37. False statements in returns, balance sheets, etc. |
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38. Application of Part to partnerships to which Part III of the 1993 Regulations applies. |
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39. Saving. |
