Section 35 gives statutory backing to the disciplinary procedures of prescribed accountancy bodies. Members of such bodies are already subject to such arrangements but they did not have the statutory backing now proposed. The provisions contain the usual checks and balances and where necessary matters can be appealed to the courts for final determination. Section 36 implements the recommendations of the audit review group that persons should not act, advertise themselves or hold themselves out as being able to audit unless they comply with the requirements of the Act.