Status: You are viewing the version of the handbook as on 2011-04-29.

professional firm

    52a person which is:

      1. (a) an individual who is entitled to practise a profession regulated by a designated professional body and, in practising it, is subject to its rules, whether or not he is a member of that body; or
      1. (b) a person (not being an individual) which is controlled andmanaged by one or more such individuals.