No.1 Pusuc AccouNTANTs AND AumroRs AMENDMENT "SECOND SCHEDULE (Section 3(1)) CoNSTITUENT BoDIES PART I PRINCIPAL CoNSTITUENT BoDIES 1. The Zimbabwe branch of the Association of Chartered Certified Accountants, incorporated by Royal Charter in the United Kingdom. 2. The Zimbabwe branch of the Chartered Institute of Management Accountants, incorporated by Royal Charter in the United Kingdom. 3. The Institute of Chartered Accountants of Zimbabwe, established by the Chartered Accountants Act [Chapter 27:02]. 4. The Institute of Chartered Secretaries and Administrators in Zimbabwe, established by the Chartered Secretaries (Private) Act [Chapter 27:03]. 5. The Institute of Certified Public Accountants of Zimbabwe, a locally incorporated company limited by guarantee. PART II AssociATE CoNSTITUENT BoniEs 1. The Institute of Certified Tax Accountants of Zimbabwe, a locally incorporated limited company. 2. The Institute of Administration and Commerce of Zimbabwe, a locally incorporated company limited by guarantee. 3. The Sou them Africa Association of Accountants, a locally incorporated company limited by guarantee.". 16 2015

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