Powers where failure to comply with rules 19 (1) Section 40 of the 1980 Act (power where failure to comply with accounts rules etc.) is 10 amended as follows. 1 (2) In subsection (1)— (a) for “incorporated practice” in each place it occurs substitute “authorised legal business”, (b) in the second paragraph (b), after “are” insert “owners, partners or, as th...