Section 38

In this Part —

”practice monitoring programme” means a programme designed to ascertain whether a public accountant has complied with the prescribed standards, methods, procedures and other requirements when providing public accountancy services;

“Practice Monitoring Sub-committee” means the Practice Monitoring

Sub-committee appointed under section 40(1);

“practice review” means a study, appraisal or review of one or more aspects of the professional work of a public accountant that is carried out under a practice monitoring programme;

“reviewer” means any person who is appointed by the Oversight

Committee under section 41 to carry out a practice review.