Section 32
Section 31a of the principal Act is amended—
of Securities Commission (Amendment) Act 2015
Amendment ActIn forceProvision 32 of 67
Section 32
(a)
by deleting the definition of “public interest entity”;
(b)
in the definition of “auditor”, by inserting after the words
“public interest entity” the words “or schedule fund”;
(c)
in the definition of “registered auditor”, by inserting after the words “public interest entity” the words “or schedule fund”;
(d)
in the definition of “recognised auditor”, by inserting after the words “public interest entity” the words “or schedule fund”; and
(e)
by inserting after the definition of “auditor” the following definition:
‘ “executive chairman” refers to the executive chairman of the Audit Oversight Board appointed under section 31c;’.
Amendment of section 31b