SAMOA INSTITUTE OF ACCOUNTANTS ACT 2006

Arrangement of Provisions logo-sia-medium
PART I
PRELIMINARY
1. Short title and commencement 2. Interpretation 3. Act to bind the Government
PART II
INSTITUTE OF PUBLIC ACCOUNTANTS OF SAMOA
4. Continuation of Society as Institute 5. Functions of Institute 6. Powers of the Institute 7. Rules of Institute 8. Code of ethics
PART III
MATTERS RELATING TO DISCIPLINING OF MEMBERS
9. Professional Conduct Committee and disciplinary bodies to observe rules of natural justice 10. Evidence at hearings of disciplinary bodies 11. Disciplinary bodies may summon witnesses 12. Protection for members of disciplinary bodies and others 13. Enforcement of orders
PART IV
OFFENCES
14. Improper use of terms implying membership of Institute 15. Accountants and auditors must be qualified 16. Failure to comply with summons of disciplinary body
PART V
APPOINTMENT OF AGENT TO CONDUCT PRACTICE OF SOLE PRACTITIONER
17. Agent may be appointed to conduct sole practitioner's practice
PART VI
MISCELLANEOUS PROVISIONS
18. References to Society 19. References to public accountants 20. Fees payable to Registrar 21. Transitional provision relating to disciplinary proceedings 22. Repeal 23. Consequential Amendments
_______________
THE SAMOA INSTITUTE OF ACCOUNTANTS ACT 2006 2006 No. 7
AN ACT to:
(a) continue the Western Samoa Society of Accountants under the name "Samoa Institute of Accountants"; and
(b) require the Institute to have rules governing membership, discipline, and other matters and a code of ethics governing the professional conduct of its members; and
(c) prohibit the use of terms implying membership of the Institute by persons who are not members; and
(d) provide for related matters; and
(e) repeal the Public Accountants Act 1984.
[3rd March 2006] [Commencement Date: 3rd March 2006]
BE IT ENACTED by the Legislative Assembly of Samoa in Parliament assembled as follows:-

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