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accountant "accountant" means an accountant as defined in section 153(3) of the Income Tax Act, 1967;
ACT 169 - REAL PROPERTY GAINS TAX ACT 1976
2. Interpretation. |
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accountant In this section "accountant" means an approved company auditor as defined in the Companies Act 1965. If in any particular case there shall not be an approved company auditor practising in the State in which an advocate and solicitor ordinarily practises and the Bar Council shall be of the view that by reason of the difficulty or expense involved in securing the services of an approved company auditor from outside such State it would be unreasonable to expect the advocate and solicitor to secure his service, the Bar Council may approve any other auditor whom it shall consider competent for the purposes of this section.
ACT 166 - LEGAL PROFESSION ACT 1976
79. Advocate and solicitor to deliver accountant's report. |
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accountant "accountant" means- (a) a professional accountant authorized by or under any written law to be an auditor of companies; (b) any other professional accountant approved by the Minister; or (c) any other person approved by the Minister on the recommendation of the Director General.
ACT 328 - FINANCE ACT 1986
15. Amendment of section 153. |
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See Also: Translator EN-BM |