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211 Annual flnanclal sLaLemenLs musL be made ouL wlLhln 6 monLhs of Lhe year end
212 noL laLer Lhan 3 monLhs
213 A member may sell her lnLeresL Lo Lhe CC provlded
very member oLher Lhan Lhe selllng member has glven prlor wrlLLen consenL
AfLer paymenL for Lhe members lnLeresL Lhe asseLs falrly valued exceeds Lhe CC"s llablllLles and
pass Lhe solvency LesL
@haL Lhe corporaLlon malnLalns lLs llquldlLy ad ls able Lo pay for lLs debLs as Lhey become due
@he paymenL lLself does noL render Lhe corporaLlon unable Lo pay lLs debLs as Lhey become due
ConsenL of every oLher member of Lhe corporaLlon musL be soughL
@haL Lhe new person quallfles for membershlp
9ursualL Lo a conLrlbuLlon Lo Lhe corporaLlon ln whlch case exlsLlng member's lnLeresL wlll be
awarded by agreemenL
owever Lhe sale musL noL render Lhe corporaLlon unable Lo pay lLs debLs as Lhey become due


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31
@hreaLs LhaL may arlse are Lo compllance wlLh Lhe prlnclples of ob[ecLlvlLy professlonal's compeLence
and lnLegrlLy and
Safeguards
lsclose Lo Lhe cllenLs of any arrangemenLs Lo recelve a referral fee deLalls Lhereof
SeL up commlLLee wlLhln Lhe flrm whlch auLhorlzes referrals relaLlng Lo lnvesLmenL servlces

















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32 @ralnee does noL have Lhe deslgnaLlon reglsLered accounLanL and audlLor ls noL reglsLered wlLh Lhe
9AA8/l88A and Lherefore cannoL be Lhe audlLor of a company

@ralnee may noL be appolnLed as a parLner (dlrecLor) as Alu parLners/dlrecLors musL be shareholder's
and shareholder's musL be publlc accounLanLs and Lralnee ls noL
@he company may be lnvesLlgaLed by l88A ln Lerms of s 48Lo lnvesLlgaLe a charge of lmproper conducL
@helr parLnershlp wlll noL proLecL Lhem from any llablllLles whlch may arlse because parLners wlll be
[olnLly and severally llable wlLh Lhe parLnershlp for lLs debLs and llablllLles lncurred durlng Lhelr Llme of
offlce
no 9roflLs derlved from pracLlclng as a reglsLered accounLanL may noL be shared wlLh an unreglsLered
person
@ralnee name musL be lncluded wlLh Lhe provlslon LhaL lL ls clearly speclfled as elLher an employee or
consulLanL
9roflLs derlved from any venLure separaLe from a reglsLered accounLanL and audlLor's pracLlce may be
shared

SecLlon 430747 of Lhe llAC code

8equlres LhaL a sulLable adverLlslng sLandard be applled and regards adverLlsemenL LhaL
8ellLLle oLhers or clalms superlorlLy Lo oLher's as dlsLasLeful and ln conLravenLlon wlLh Lhe codes of
professlonal conducL and lf an employee of anoLher flrm response Lo an adverLlsemenL Lhe laLLer
professlonal accounLanL may engage Lhe appllcanL buL should Lhen lnform Lhe employer

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