Section 15B (inserted by the 2022 Amendment) lists the

Solution

Section 15B separates the operational functions of the Institute from the Council's policy duties under Section 15. The Institute's functions include examining candidates for enrolment, regulating training of articled and audit assistants, maintaining and publishing registers of members and firms, collecting fees, removing and restoring names, maintaining a library and publications, conducting Council elections, and granting or refusing certificates of practice per Council guidelines. The policy-level items belong to the Council under Section 15, so the examination of candidates and maintenance of registers is the Section 15B function.