৫৯। Bangladesh Chartered Accountants Order, 1973 (P. O. No. 2 of 1973) এর- (ক) Article 2 এর clause (1) এর sub-clause (d) এর পর নিম্নরূপ নূতন sub-clause (dd) সন্নিবেশিত হইবে, যথা :-(dd) “Financial Reporting Council (FRC)” means the Financial Reporting Council established under section 3 of the Financial Reporting Act, 2015;”(খ) Article 8 এর পর নিম্নরূপ নূতন Article 8A সন্নিবেশিত হইবে, যথা : ””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.; (গ) Article 9 এর sub-clause (vi) এর প্রান্তস্থিত ফুলস্টপ (.) এর পরিবর্তে সেমিকোলন (;) প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ নূতন sub-clause (vii) সংযোজিত হইবে, যথা : -“(vii) has been removed from the membership of the Institute on being found on inquiry not to have complied 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.”; এবং (ঘ) Article 13 এর পর নিম্নরূপ নূতন Article 13A সন্নিবেশিত হইবে, যথা:-“13A. The functions of the Institute shall be subject to the public interest oversight of the Financial Reporting Council (FRC) in accordance with the Financial Reporting Act, 2015, which shall ensure that the Institute meets its responsibilities to maintain high professional standards and develop the accounting profession.”|