Section 29

An accounting corporation and an accounting Limited Liability

Partnership shall have the same rights and be subject to the same fiduciary, confidential and ethical requirements with respect to each client of the accounting corporation or accounting Limited Liability Partnership, as the

Accountants

B.L.R.O. 7/2023 31

case may be, in respect of the provision of public accountancy services that exist at law with respect to a public accountant and his client.