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.