Review of Requirements for the Registration and Regulation of

OVERSEAS POSITION

811. In the overseas jurisdictions examined by the Working Party, there are two basic ways of dealing with disciplinary matters:

(a) by the professional bodies, as in Great Britain, New Zealand and the United States;⁴⁴ and

(b) by public accountants registration boards, as in Canada (Ontario) and South Africa.

812. The Working Party understands that, in the jurisdictions where public accountants registration boards deal with disciplinary matters in respect of a particular person, the accounting bodies in those jurisdictions may also take appropriate disciplinary action against that person.