Accountants Act, 2013

Act 19 of 2013

Accountants Act, 2013

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History of this document

13 December 2013 this version
27 June 2013
Assented to

Cited documents 0

Documents citing this one 2

Judgment
2
Successor bank liable for predecessor’s unlawful account debits; many debits refunded, title preserved, net set‑off awarded.
Banking law – banker–customer – unauthorized/irregular debits – burden of proof and documentary records – refunds with interest; Accountancy regulation – competence of auditors – requirement of registration/practising certificate; Successor liability – purchaser of bank assets assumes predecessor’s loan portfolio liabilities; Mortgage law – enforcement and equity of redemption; Land registration – Registrar’s power under s.91 Land Act – limits where court proceedings exist.
Regulatory guidelines without statutory authority cannot lawfully bar practising under a chosen firm name; refusal infringed constitutional rights.
* Administrative law – regulatory guidelines versus subsidiary legislation – guidelines lacking statutory basis have no force of law. * Subordinate legislation – byelaws/regulations require statutory authority and proper procedure (Statutory Instrument, ministerial approval). * Constitutional rights – right to practise profession (Article 40(2)), equality/non-discrimination (Article 21), fair administrative treatment/hearing (Articles 42 and 44). * Remedies – declaratory relief, order for renewal, compensation under Article 50, costs.
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