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(1) No person, not being a chartered accountant, shall take or use the title "Chartered Accountant".

(2) Notwithstanding anything contained in the preceding subsection, any firm of accountants, each of the partners of which is a member of the Institute not being a practising accountant, may take and use the title "Chartered Accountants".

(3) No person, not being a person for the time being registered under section 13 of this Act shall take or use the title "Practising Accountant".

(4) Notwithstanding anything contained in the immediately preceding subsection, any firm of accountants, each of the partners of which is a practising accountant may take and use the title "Practising Accountants".