Pembatasan pemberian jasa audit atas informasi keuangan historis sebagaimana dimaksud pada ayat (1) dan ayat (2) juga berlaku bagi Akuntan Publik yang merupakan Pihak Terasosiasi.
Restrictions on granting of services the audit over the historical financial information referred to in subsection (1) and subsection (2) also apply to public accounting which is the Associated Parties.
Restrictions on the provision of audit services on the historical financial information referred to in paragraph (1) and (2) also applies to public accounting Associated Parties.