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Principal Bye-laws definitions

View the principal bye-laws definitions.

A

Appeal Committee

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Appeal Committee

Appeal Committee means the Appeal Committee appointed by the Council under the Schedule to the Disciplinary Bye-Laws (appointment of Investigation, Disciplinary and Appeal Committees)

approved training

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approved training

means practical training and experience approved by the Council and obtained at or from a training office

B

C

Committee

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Committee

Committee means a committee appointed by the Council pursuant to bye-law 49(a) (concerning delegation of powers to committees) and any of the Appeal Committee , the Disciplinary Committee and the Investigation Committee

communication(s)

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communication(s)

communication(s) shall mean any notice or other document required to be given, delivered, sent or provided to or by members under or in connection with these bye-laws and shall include without limitation the financial statements, summary financial statements, annual report of Council, notices relating to Annual and Special meetings, forms of proxy and any accompanying ancillary or additional papers, certificate or other document as shall from time to time be provided to members in accordance with or required by the Supplemental Charter, the Principal Bye-laws or any regulations.

Council

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Council

Council means the Council of the Institute

D

Disciplinary Bye-Laws

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Disciplinary Bye-Laws

Disciplinary Bye-Laws means the Disciplinary Bye-Laws of the Institute

Disciplinary Committee

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Disciplinary Committee

Disciplinary Committee means the Disciplinary Committee appointed by the Council under the Schedule to the Disciplinary Bye-Laws (appointment of Investigation, Disciplinary and Appeal Committees)

E

electronic form

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electronic form

electronic form means transmission of any document or information through electronic means (for example by fax or email) or by other means while in electronic form (for example, sending a disk by post)

European Community

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European Community

European Community includes the European Economic Area where any provision relates to a matter to which the European Economic Area Agreement relates

European Community - this definition relates only to the version ‘effective until 28 September 2011’

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European Community - this definition relates only to the version ‘effective until 28 September 2011’

European Community includes the European Economic Area where any provision relates to a matter to which the European Economic Area Agreement relates.

F

G

H

head of staff

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head of staff

head of staff means the person appointed by the Council pursuant to bye-law 50 (power to appoint head of staff)

I

in writing

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in writing

in writing means written or produced by any substitute for writing or partly one and partly another, including in electronic form

Investigation and Discipline Scheme

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Investigation and Discipline Scheme

Investigation and Discipline Scheme means the Scheme made and adopted on behalf of the Accountancy Investigation and Discipline Board Limited by its managing body, the Accountancy Investigation and Discipline Board, in which the Institute participates pursuant to sub-clause 1(b)(viiA) of the Supplemental Charter, and in these bye-laws any reference to the Investigation and Discipline Scheme shall be deemed also to include the Joint Disciplinary Scheme.

Investigation Committee

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Investigation Committee

Investigation Committee means the Investigation Committee appointed by the Council under the Schedule to the Disciplinary Bye-Laws (appointment of Investigation, Disciplinary and Appeal Committees)

J

Joint Disciplinary Scheme

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Joint Disciplinary Scheme

Joint Disciplinary Scheme means the Scheme established with other accountancy bodies pursuant to sub-clause 1(b)(viiiA) of the Supplemental Charter (power to establish a disciplinary scheme)

K

L

M

member

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member

member means a member of the Institute and membership shall be construed accordingly

member-firm

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member-firm

member firm means

  • a member engaged in public practice as a sole practitioner; or
  • a partnership engaged in public practice of which more than 50 per cent of the rights to vote on all, or substantially all, matters of substance at meetings of the partnership are held by members; or
  • a limited liability partnership engaged in public practice of which more than 50 per cent of the rights to vote on all, or substantially all, matters of substance at meetings of the partnership are held by members; or
  • any body corporate (other than a limited liability partnership) engaged in public practice of which:
    • 50 per cent or more of the directors are members; and
    • more than 50 per cent of the nominal value of the voting shares is held by members; and
    • more than 50 per cent of the of the aggregate in nominal value of the voting and non-voting shares is held by members;

N

O

order

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order

order includes any finding, term or condition in consequence of or upon which the order is made

P

practice and public practice

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practice and public practice

practice and public practice mean practice as a public accountant in any part of the world otherwise (subject to bye-law 51(b) (concerning directors of a body corporate and members of limited liability partnerships)) than as an employee

practising certificate

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practising certificate

practising certificate means a certificate issued to a member by the Institute authorising him to engage in public practice

provisional member

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provisional member

A provisional member means a person who has not been admitted to full membership of ICAEW and:

  • is registered with ICAEW as a CFAB student; or
  • is registered with ICAEW as an ACA student; or
  • is registered with ICAEW under a training agreement with an Authorised Training Employer or an Authorised Training Principal; or
  • has attempted an ACA examination and no more than three years have elapsed since the date of the last attempt at an ACA examination; or
  • was registered with ICAEW under a training agreement with an Authorised Training Employer or an Authorised Training Principal and no more than three years have elapsed since the training agreement was completed or cancelled;
  • has applied for ICAEW membership outside the period allowed under regulations and the application has not been fully determined.

Q

R

registered address

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registered address

registered address means:

  • in the case of a member in practice, the place of business registered by him with the Institute or, where more than one such place of business is registered by him, such place of business indicated by him as being his principal place of business; and
  • in the case of a member not in practice, the address registered by him with the Institute;

 

Regulations or regulation

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Regulations or regulation

regulations or regulation means regulations made by the Council or any Committee or Sub-committee pursuant to clause 16 of the Supplemental Charter (power to make regulations) and for the time being in force;

Royal Charters

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Royal Charters

Royal Charters means the Royal Charter dated 11th May 1880 and the Supplemental Charter dated 21st December 1948

S

Sub-committee

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Sub-committee

Sub-committee means a sub-committee appointed by a Committee pursuant to bye-law 49(b) (power to delegate to sub-committees)

Supplemental Charter

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Supplemental Charter

Supplemental Charter means the Supplemental Royal Charter dated 21st December 1948

T

training contract

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training contract

training contract means a contract of approved training registered with the Institute and in such form and containing such provisions as may be prescribed in regulations , made between a candidate for membership and the person or firm at or from whose office the approved training is to be given

training office

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training office

training office means an office which for the time being is authorised pursuant to regulations , to train provisional members

U

United Kingdom

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United Kingdom

United Kingdom includes the Channel Islands and the Isle of Man

V-Z

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