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Chapter 1 Approval of Statutory Auditors and Audit Firms (regs. 19-29) |
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Regulation 19 Applications for approval, general principle as to good repute, etc |
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Regulation 20 Restriction as to the persons who may carry out statutory audits |
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Regulation 21 Restriction on acting as statutory auditor |
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Regulation 22 Restriction on acting as statutory audit firm |
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Regulation 23 Offence for contravening Regulation 20, 21 or 22 |
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Regulation 24 Conditions for approval as statutory auditor |
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Regulation 25 Transitional provision - deemed approval of persons qualified for appointment pursuant to Part X of Act of 1990 |
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Regulation 26 Appropriate qualification for purpose of Regulation 24(a) |
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Regulation 27 Conditions for approval as statutory audit firm and transitional provision |
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Regulation 28 Powers of Director of Corporate Enforcement |
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Regulation 29 Evidence in prosecutions under Regulation 23 |
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Chapter 2 Aptitude Test (regs. 30-32) |
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Regulation 30 Aptitude test to be passed |
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Regulation 31 Scope of aptitude test |
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Regulation 32 Adequate standards to be applied in administration of aptitude test |
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Chapter 3 Withdrawal of approval (regs. 33-38) |
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Regulation 33 Grounds for mandatory withdrawal in case of statutory auditor |
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Regulation 34 Grounds for mandatory withdrawal in case of statutory audit firm |
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Regulation 35 Appeals against withdrawal of approval |
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Regulation 36 Amendment of section 24 of Act of 2003 to clarify relationship between powers thereunder and powers under these Regulations |
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Regulation 37 Certain persons to be notified of withdrawal |
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Regulation 38 Other persons to be notified of withdrawal |
