Section 2
Interpretation
In this Act, unless the context otherwise requires —
“accounting corporation” means a company approved as an accounting corporation under section 20;
“accounting firm” means a firm approved as an accounting firm under section 21;
“accounting limited liability partnership” means a limited liability partnership approved as an accounting limited liability partnership under section 22;
“Authority” means such person as is appointed by His Majesty the
Sultan and Yang Di-Pertuan under section 3(1) to be the Authority for the purposes of this Act;
“company” has the same meaning as in the Companies Act
(Chapter 39);
“corporate practitioner” —
(a)
in relation to an accounting corporation, means a director or an employee of the corporation who is a public accountant and practising as such in that corporation;
(b)
in relation to an accounting Limited Liability Partnership, means a partner or an employee of the accounting Limited Liability
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Partnership who is a public accountant and practising as such in that accounting Limited Liability Partnership;
“costs and expenses”, in relation to any disciplinary proceedings under