What changed in the remedial programme
The source describes remedial programmes for accountants failing practice reviews and PAOC’s decision to replace the mandatory three-day regulatory course with specific training addressing identified audit deficiencies. The change adapts training to the findings rather than removing the requirement to remedy those deficiencies.
Permitted providers and the structured format
Courses must be structured. They may be provided by accountancy professional bodies, external course providers or in-house firm training. Structured training means attending formal courses or conferences as a participant, so an in-house delivery can qualify if it meets that form.
Activities expressly excluded
The definition excludes coaching or mentoring hours, writing technical articles, papers or books, preparing or contributing to technical materials, reading professional/financial/business literature, self-study and research. Doing these activities does not by itself satisfy the structured remedial-course requirement.
Applicable orders and revocation
The replacement applies to PAOC orders issued on or after 22 February 2022, the issue date of Practice Direction 1 of 2022. Practice Direction 3 of 2009 is revoked. The source cites the then-described remedial provision of section 38; this article retains its historical context.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗