¹[28B. Functions of Board.—The Board shall perform the following functions, namely:—

(a) to make recommendations to the Council with regard to the quality of services provided by the members of the Institute;

(b) to review the quality of services provided by the members of the Institute including audit services; and

(c) to guide the members of the Institute to improve the quality of services and adherence to the various statutory and other regulatory requirements.]
²[(d) to forward cases of non-compliance with various statutory and regulatory requirements by the members of the Institute or firms, noticed by it during the course of its reviews, to the Disciplinary Directorate for its examination.]

1. Ins. by Act 9 of 2006, s. 24 (w.e.f. 17-11-2006).
2. Ins. by Act 12 of 2022, s. 32 (w.e.f. 10-5-2022).