New Zealand Institute of Chartered Accountants Act 1996

2 Interpretation

• In this Act, unless the context otherwise requires,—

  Appeals Council means the Appeals Council referred to in section 6(1)(h)

  certificate of public practice means a certificate of public practice issued in accordance with the rules

  chartered accountant means a member of the Institute who, under the rules of the Institute, is entitled to use the designation chartered accountant

  code means the code of ethics of the Institute referred to in section 7

  Council means the Council of the Institute referred to in section 6(1)(a)

  disciplinary body or body means the Disciplinary Tribunal or the Appeals Council

  Disciplinary Tribunal means the Disciplinary Tribunal referred to in section 6(1)(g)

  document includes any book or paper

  Institute means the New Zealand Institute of Chartered Accountants constituted under this Act

  member means a person who, under the rules of the Institute, is a full member or provisional member of the Institute

  Professional Conduct Committee means the Professional Conduct Committee referred to in section 6(1)(f)

  Registrar means the Registrar of Companies at Wellington

  registration means registration by the Registrar on a public file

  rules means the rules of the Institute delivered to the Registrar under section 6

  Society means the New Zealand Society of Accountants constituted under the New Zealand Society of Accountants Act 1958.

  Section 2 Institute: amended, on 7 July 2010, by section 6 of the New Zealand Institute of Chartered Accountants Amendment Act 2010 (2010 No 74).