Accountants Act 2004 s 38E

s 38E Appointment of entity reviewers

38E.—(1) The Oversight Committee may appoint any employee of the Authority, or any other individual who is suitably qualified, as an entity reviewer to carry out a quality control standards review or an AML/CFT/CPF requirements review, or both.[Act 24 of 2025 wef 06/05/2026] (2) An entity reviewer must carry out a quality control standards review or an AML/CFT/CPF requirements review, or both, in accordance with —(a) the practice and procedures of conducting a quality control standards review or an AML/CFT/CPF requirements review determined by the Oversight Committee; and[Act 24 of 2025 wef 06/05/2026] (b) any instructions issued by the Authority or the Oversight Committee.[Act 32 of 2022 wef 01/07/2023] [Act 24 of 2025 wef 06/05/2026]

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