Date of Publication: [ 6th January, 1973 ]

​
Preamble

NOW, THEREFORE, in pursuance of paragraph 3 of the Fourth Schedule to the Constitution of the People’s Republic of Bangladesh and in exercise of all powers enabling him in that behalf, the President is pleased to make the following Order:-

​
Sections/Articles

​
8A

6[8A. The Institute shall ensure that all members of the Institute shall comply with the Financial Reporting Standards and Auditing Standards issued by the Financial Reporting Council (FRC) pursuant to section 40 of the Financial Reporting Act, 2015.]

​
Footnotes

  • 1
    Sub-clause (dd) was inserted by section 59(a) of the ফাইনান্সিয়াল রিপোর্টিং আইন, ২০১৫ (২০১৫ সনের ১৬ নং আইন)।
  • 2
    The words “two thousand” were substituted for the words “five hundred” by section 2 of the Bangladesh Chartered Accountants (Amendment) Act, 1990 (Act No. XL of 1990)
  • 3
    Clause (3) was substituted by section 2 of the Bangladesh Chartered Accountants (Amendment) Ordinance, 1977 (Ordinance No. LIV of 1977)
  • 4
    The words “A person who has completed five years as an associate” were substituted for the words and commas “A person who has completed ten years as an associate, whether or not he has been in practice during that period, or a person who, being an associate, has completed five years of practice,” by section 2 of the Bangladesh Chartered Accountants (Amendment) Ordinance, 1986 (Ordinance No. IX of 1986)
  • 5
    Explanation II was omitted by section 2 of the Bangladesh Chartered Accountants (Amendment) Ordinance, 1986 (Ordinance No. IX of 1986)
  • 6
    Article 8A was inserted by section 59(b) of the ফাইনান্সিয়াল রিপোর্টিং আইন, ২০১৫ (২০১৫ সনের ১৬ নং আইন)।
  • 7
    Semi-colon (;) was substituted for the full-stop (.) and thereafter sub-clause (vii) was added by section 59(c) of the ফাইনান্সিয়াল রিপোর্টিং আইন, ২০১৫ (২০১৫ সনের ১৬ নং আইন)।
  • 8
    Article 13A was inserted by section 59(d) of the ফাইনান্সিয়াল রিপোর্টিং আইন, ২০১৫ (২০১৫ সনের ১৬ নং আইন)।
  • 9
    The words “to the Government and to each member” were substituted for the words “to each member” by section 3 of the Bangladesh Chartered Accountants (Amendment) Act, 1990 (Act No. XL of 1990)
  • 10
    The words “and to the approval of the Government” were omitted by section 3 of the Bangladesh Chartered Accountants (Amendment) Act, 1990 (Act No. XL of 1990)
Click here to see the original act on the Bangladesh Legal Database.