No.1 PuBLIC AccouNTANTS AND AuorroRs AMENDMENT "(3) If, following any disciplinary action against a public auditor, public accountant, tax accountant or general accountant, conditions are imposed upon his or her entitlement to practise, the a public auditor, public accountant, tax accountant or general accountant shall forthwith return any practising certificate held by him or her to the secretary of the Board, who shall endorse the conditions on the certificate."; (b) 11 in subsection (4) by the deletion of "public accountant or public auditor" and the substitution of "public auditor, public accountant, tax accountant or general accountant, as the case maybe,". Amendment of section 31 of Cap. 27:12 Section 31 ("Prohibition against practice without practising certificate") of the principal Act is amended by the deletion wherever it occurs of "public accountant or a public auditor" and the substitution of "a public auditor, public accountant, tax accountant or general accountant". 12 Amendment of section 32 of Cap. 27:12 Section 31 ("Surrender of withdrawn or invalid practising certificates") of the principal Act is amended by the deletion of "drawn". 13 Amendment of section 34 of Cap. 27:12 Section 34 ("Disciplinary proceedings") of the principal Act is amended by the insertion of the following subsection, the existing section becoming subsection (1)"(2) The Secretary may, on the direction of the Board refer persons suspected of contravening the by-laws or any other provision of this Act to the approp1iate constituent bodies for disciplinary action, and the relevant constituent body shall ensure that all necessary steps are taken to deal with the referral expeditiously, and shall report the outcome of the same to the Board within a reasonable time.". 14 Amendment of section 36 of CAP 27:12 Section 36 ("Appeal to Board against disciplinary action") of the principal Act is amended by the insertion after subsection (7) of the following subsection"(8) An appeal to the Board made in terms of this section shall not suspend the decision being appealed against.". 15 Amendment of section 37 of Cap. 27:12 Section 37 ("Use of certain designations") of the principal Act amended by the insertion after subsection (2) of the following subsections"(3) A registered tax accountant shall be entitled to use the designation "Registered Tax Accountant (Zimbabwe)" or the initials "R.T. Ace (Z). (4) A registered general accountant shall be entitled to usc the designation "Registered G·eneral Accountant" or the initials "R.G. Ace (Z).". 16 New section substituted for section 38 of Cap. 27:12 Section 38 of the principal Act is repealed and the following is substituted- ''38 Offences by unregistered persons ( l) Subject to section 39 and any other enactment, no person other than(a) a registered public accountant shall10 2015