RULES
- Short title and commencement
- Definitions
- Classes of companies and bodies corporate governed by the Authority
- Functions and duties of the Authority
- Annual Return
- Recommending accounting standards and auditing standards
- Monitoring and enforcing compliance with accounting standards
- Monitoring and enforcing compliance with auditing standards
- Overseeing the quality of service and suggesting measures for improvement
- Power to investigate
- Disciplinary proceeding
- Manner of enforcement of orders passed in disciplinary proceedings
- Punishment in case of non-compliance
- Role of chairperson and full-time member
- Advisory committees, study groups and task forces
- Financial reporting advocacy and education
- Confidentiality and security of information
- Avoidance of conflict of interest
- International associations and international assistance