s 26 Requirements relating to constitution, and annual reports, of accounting corporations
26.—(1) The constitution of an accounting corporation must at all times comply with all the requirements specified in section 17(3)(a) and (c) and the rules relating thereto.[11/2006] [Act 24 of 2025 wef 06/05/2026] (2) An accounting corporation must, within 14 days after the occurrence of —(a) any amendment to its constitution;[Act 24 of 2025 wef 06/05/2026] (b) any change in the composition of its board of directors who are public accountants; (c) any change in the proportion of its voting shares owned by corporate practitioners; or (d) any change in the number of its corporate practitioners, provide the Registrar with a true report in writing giving full particulars of the amendment or change. [Act 24 of 2025 wef 06/05/2026] (3) In addition to the requirements in subsection (2), every accounting corporation must in every year, not later than a date specified by the Oversight Committee, send to the Registrar an annual report relating to the accounting corporation in such form as the Oversight Committee may require.[Act 24 of 2025 wef 06/05/2026]