20!5 PuBLIC AcccJl'NTANTS AND AuurroRs A'VlE'iDMENT (ii) (c) 19 No.1 in paragraph (b), by the deletion of"in the Register or any speciticd part thereof," and the substitution of "in a Register": in subsection (3) by the deletion of "the Register" wherever ir occurs and the substitution of "a Register". New sections substituted for sections 43 and 44 of Cap. 27:12 Section 43 of the principal Act is repealed and the following sections are substitntcd -·- "43 By-laws (l) Subject to snbsection (3), the Board may make by-la\vs prescribing anything which in terms of this Act is required to be prescribed or which, in the Board's opinion. arc necessary or convenient to be prescribed for canying out or giving effect to the provisions of this Act. (2) By-laws made in terms of subsection (1) may provide for- (a) fees \Vhich shall be payable in connection with registration, the issue of certificates, the renewal of certificates, and anything else issued or done in ten11s of this Act; (b) the issue ofduplicate, corrected or amended certificates of registration; (c) the form of the Registers and the circumstances in which they may be inspected by members of the public; (d) the levies payable by the constituent bodies to the Board: (e) applications for practising certificates, the renewal of such certificates and the f01m of such certificates; (1) the procedure for reviews by and appeals to the Board under Part V. (3) By-laws shall not have effect until they have been approved by the Minister and published in the Gm:ette. 44 Regulation of professional standards (1) In this section and section 45(4), "·non-independent accountancy professional" means an individual qualitled as a pnblic accountant, public auditor, general accountant or tax accountant, who( a) does not practise as such by himself or herself, orin partnership or association with other persons; and (b) is employed or retained to render any of the services of a public accountant, public auditor, general accountant or tax accountant. Subject to subsection prescribing-(a) the Board may make regulations auditing standards, account[ng standards and accountancy reporting standards for use in Zimbab\ve, i tile application of internationally recognised auditing, accounting and reporting standards; the minimum qualiiications, competency standards and requirements for registration of public auditors. public accountants, tax accountants and general accountants in l3