2

1

Section 249D of the Companies Act 1985 (definition of reporting accountant)2 is amended as follows.

2

In subsection (3)—

a

omit “and” at the end of paragraph (d), and

b

after paragraph (e) insert—

f

the Association of Accounting Technicians,

g

the Association of International Accountants, and

h

the Chartered Institute of Management Accountants.