The Accountants (Standards of Professional Practice and Ethical Conduct) Regulations
2. Interpretation
2. Interpretation
In these Regulations, unless the context otherwise requires —"Act" means the Accountants Act (Cap. 531);"committees" includes subcommittees, workgroups, work streams, steering committees or branch executive committees;"Council" has the meaning assigned to it under section 2 of the Act;"Continuous Professional Development Program" means the continuous maintenance, development and enhancement of the professional and personal skills, of Certified Public Accountants to enable the execution of professional and technical duties;"Disciplinary Committee" has the meaning assigned to it under section 2 of the Act;"firm" has the meaning assigned to it under section 2 of the Act;"Institute" has the meaning assigned to it under section 2 of the Act;"member" means a person who is registered with the Institute in accordance with sections 4 and 24 of the Act;"member in good standing," means a member of the Institute who has attained the requirements of the Institute’s continuous professional development program, paid the applicable fees and subscriptions and has no pending disciplinary case before the Disciplinary Committee; and"Registration Committee" means the Registration and Quality Assurance Committee established under section 13 of the Act.Source: Kenya Law