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Scope and Criteria for Using the Services of Certified Public Accountants

The Act permits the government to utilize the services of CPAs as follows:

1. The audit and statutory inspection of companies listed or applying for listing in the Stock Exchange;

2. The audit and statutory inspection of other private or public companies;

3. The audit of other profit and non-profit entities; and

4. The audit and statutory inspection of companies and entities specified in Article 7 (a and b) of the Articles of Association of Audit Organizations, enacted in 1988.

 

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