A
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annual return
The return sent to member firms and PC holders by ICAEW requesting information for the purposes of the PA scheme.
B
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business days
Normal working days excluding Saturdays, Sundays, Public and Bank holidays.
C
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committee
The committee appointed by Council in connection with the PA scheme.
P
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PA contact principal
A person appointed by the member firm to be the main point of contact with ICAEW for the purposes of the PA scheme and in connection with these regulations.
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PA reviewer
The person or persons appointed by ICAEW to visit member firms and PC member.
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PA scheme
The scheme, system or arrangements for the inspection, monitoring and review of the efficiency and competence of member firms and PC holders made under sub-clause 1(b) (viiiB) of the Supplemental Charter.
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PA standards
The principles-based standards issued in conjunction with the PA scheme.
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PC holder
A member holding a practising certificate.
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PC member
PC holder engaged in public practice in a firm which is not a member firm.
V
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visit
The visit to a member firm or PC member by a PA reviewer.
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visit date
The date or dates specified in the visit notice.
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visit notice
A notice specifying a date or dates for a visit served on the member firm or PC member; such notice may include a description (whether in specific or general terms) of the information and records required during the visit.