This Act is administered in the Treasury
Title
1 Short Title and commencement
2 Interpretation
3 Act to bind the Crown
Institute of Chartered Accountants of New Zealand
4 Continuation of Society as Institute
5 Functions of Institute
6 Rules of Institute
7 Code of ethics
8 Application of Regulations (Disallowance) Act 1989 to certain rules and code of ethics
Matters relating to disciplining of members
9 Professional Conduct Committee and disciplinary bodies to observe rules of natural justice
10 Evidence at hearings of disciplinary bodies
11 Disciplinary bodies may summon witnesses
12 Protection for members of disciplinary bodies and others
13 Enforcement of orders
Offences
14 Improper use of terms implying membership of Institute
15 Accountants and auditors must be qualified
16 Failure to comply with summons of disciplinary body
Appointment of agent to conduct practice of sole practitioner
17 Agent may be appointed to conduct sole practitioner's practice
Miscellaneous provisions
18 References to Society
19 References to chartered accountants
20 Fees payable to Registrar
21 Fidelity fund
22 Transitional provision relating to disciplinary proceedings
23 Amendments to other Acts
24 Repeals
Schedule 1Appointment of agent to conduct sole practitioner's practice
Schedule 2Amendments to New Zealand Society of Accountants Amendment Act 1963
[Repealed]
Schedule 3Enactments relating to Fidelity Fund repealed
Schedule 4Enactments amended
Schedule 5Enactments repealed
An Act to—
(a) Continue the New Zealand Society of Accountants under the name Institute of Chartered Accountants of New Zealand; and
(b) Require the Institute to have rules governing membership, discipline, and other matters and a code of ethics governing the professional conduct of its members; and
(c) Prohibit the use of terms implying membership of the Institute by persons who are not members; and
(d) Provide for related matters; and
(e) Repeal the New Zealand Society of Accountants Act 1958
BE IT ENACTED by the Parliament of New Zealand as follows: