s 32 Interpretation of this Part
32. In this Part —[Deleted by Act 32 of 2022 wef 01/07/2023] “Oversight Committee’s professional standards assessment framework” means the assessment framework of the Oversight Committee to determine the extent of a public accountant’s compliance with the professional standards;[Act 32 of 2022 wef 01/07/2023] “practice monitoring programme” means a programme to determine whether a public accountant has complied with the professional standards when providing public accountancy services;[Act 32 of 2022 wef 01/07/2023] “Practice Monitoring Sub-committee” means the Practice Monitoring Sub‑committee appointed under section 34; “practice review” means a study, an appraisal, or a review carried out under a practice monitoring programme in respect of one or more aspects of the public accountancy services that are provided by a public accountant;[Act 32 of 2022 wef 01/07/2023] [Deleted by Act 32 of 2022 wef 01/07/2023] “practice reviewer” means any individual who is appointed by the Oversight Committee under section 35 to carry out a practice review;[Act 32 of 2022 wef 01/07/2023] “professional standards”, in relation to the provision of public accountancy services, means the standards, methods, procedures and other requirements that are prescribed by the Authority or Oversight Committee to be applied by a public accountant, an accounting corporation, an accounting firm and an accounting LLP when providing public accountancy services.[Act 32 of 2022 wef 01/07/2023]