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ASSOCIATION OF NATIONAL ACCOUNTANTS OF NIGERIA ACT
ARRANGEMENT OF PARTS AND SECTIONS
|I/1-3||Establishment, etc., of the Association of National Accountants of Nigeria
|Part II/4-5||Financial Provisions|
|1st SCHEDULE||Supplementary Provisions relating to the Council
|2ND SCHEDULE||Supplementary provisions relating to the Disciplinary Tribunal and Investigating Panel|
|4TH SCHEDULE||Professional Bodies
An Act to establish the Association of National Accountants of Nigeria charged among other things with the responsibility of determining the skill required of persons seeking to become members of the Association.
COMMENCEMENT [25th august, 1993]
Establishment, etc., of the Association of National Accountants of Nigeria
(a) advancing the science of accountancy (in this Act referred to as “the profession”);
(b) determining the standards of knowledge and skill to be attained by persons seeking to become registered members of the profession and reviewing those standards, from time to time as circumstances may require;
(c) promoting the highest standard of competence, practice and conduct among the members of the profession;
(d) securing, in accordance with the provisions of this Act, the establishment and maintenance of a register of members of the profession and the publication, from time to time, of lists of those persons;
(e) doing such things as may advance and promote the advancement of the profession of accountancy in both the public and private sector of the economy; and
(f) performing, through the Council established under section 3 of this Act, the functions conferred on it by this Act.
(2) The Association shall have perpetual Succession and a common seal which shall be kept in such custody as the Council established under section 3 of this Act may from time to time authorise.
Membership of the Association
Council of the Association
(2) The Council shall consist of—
(a) a President;
(b) a Vice-President;
(c) ten persons nominated by the Association;
(d) all immediate past presidents of the Association, including the Incorporated Association;
(e) three persons to represent the Federal, State and Local Governments in rotation;
(f) two persons who shall be members of the Association to represent Institution of higher learning in Nigeria offering courses leading to an approved qualification, in rotation, so however that the two shall not come from the same institution.
(3) The President and the Vice-President shall be nominated from the Council by members of the Association.
(4) The President and Vice-President shall each hold office for a term of two years from the date of their nomination, and the President shall be the Chairman at meetings of the Association, so however that in the event of the death, incapacity or inability for any reason of the President, the Vice-President shall act as President for the unexpired portion of the term of office and as Chairman, as the case may be and references in this Act to the president shall be construed accordingly.
(5) The President and the Vice-President shall respectively be Chairman and Vice-Chairman of the Council of the Association under this Act.
(6) If the President or the Vice-President ceases to be a member of the Association, he shall cease to hold any of the offices designated under this section.
(7) The provisions of the First Schedule to this Act shall have effect with respect to the qualifications and tenure of office of members of the Council and other matters therein mentioned.
Fund of the Association
(2) There shall be paid into the fund of the Council-
(a) all fees and other moneys payable to the Council in pursuance of this Act; and
(b) such moneys as may be payable to the Council, whether in the course of the discharge of its functions or not.
(3) There shall be paid out of the fund of the Council established pursuant to subsection (1) of this section.
(a) the remuneration and allowances of the Registrar and other employees of the Council;
(b) such reasonable travelling and subsistence allowance of members of the Council in respect of the time spent on the business of the council as the Council may approve;
(c) any other expenses approved by the Council in the discharge of its functions under this Act.
(4) The Council may invest moneys in the fund in any security created or issued by or on behalf of the Federal Government or in any other securities in Nigeria approves by the Council.
(5) The Council may from time to time borrow money for the purposes of the Association and any interest payable on moneys so borrowed shall be paid out of the fund.
Appointment of Registrar etc., and preparation of tile Register
Appointment of Registrar, etc., and preparation of the register
(2) It shall be the duty of the Registrar to prepare and maintain in accordance with rules made by the Council. a register of the names, addresses, approved qualifications and of such other qualifications and particulars as may be specified in the rules of all persons who are entitled in accordance with the provisions of this Act to be registered as members of the Association and who, in the manner prescribed by such rules, apply to be so registered.
(3) Subject to the foregoing provisions of this section, the Council shall make rules with respect to the form and keeping of the register and the making of entries therein, and in particular—-
(a) regulating the making of application for or registration, as the case may be, and providing for the evidence to be produced in support of such applications;
(b) providing for the notification to the Registrar, by the person to whom any registered particulars relate, of any change in those particulars;
(c) authorising a registered person to have any qualification which is in relation to the relevant division of the profession, whether an approved qualification or accepted qualification for the purposes of this Act; registered in relation to his name in addition to or, as he may elect, in substitution for any other qualifications so registered;
(d) specifying the fees, including any annual subscription, to be paid to the Association in respect of the entry of names on the register, and authorising the Registrar to refuse to enter a name on the register until any fee specified for the entry has been paid:
(e) specifying anything failing to be specified under the foregoing provisions of this section,
but rules made for the purposes of paragraph (d) of this subsection shall not come into force until they are confirmed at a meeting of the Association.
(4) It shall be the duty of the Registrar—
(a) to correct, in accordance with the Council’s directions, any entry in the register which the Council directs him to correct as being in the Council’s opinion an entry which was incorrectly made;
(b) to make, from time to time, any necessary alteration to the registered particulars of registered persons:
(c) to remove from the register the name of any registered person who has died;
(d) to record the names of members of the Association who are in default for more than six months in the payment of annual subscriptions, and to take such action in relation thereto (including removal of the names of defaulters from the register) as the Council may direct or require.
(5) If the Registrar—
(a) sends by post to any registered person a registered letter addressed to him at his address on the register enquiring whether the registered particulars relating to him are correct and receives no reply to the letter within a period of six months from the date of posting it; and
(b) upon the expiration of that period, sends in like manner to the person in question a second similar letter and receives no reply to that letter within three months from the date of posting it,
the Registrar may remove the particulars relating to the person in question from the register:
Provided that, the Council may direct the Registrar to restore to the appropriate part of the register any particulars removed therefrom under this subsection.
Publication of register and list of corrections
(a) to cause the register to be printed, published and put on sale to members of the public not later than two years from the commencement of this Act; and
(b) thereafter in each year’ to cause to be printed, published and put on sale as aforesaid, either a corrected edition of the register or a list of corrections made to the register, since it was last printed; and
(c) to cause a print of each edition of the register and of each list of corrections to be deposited at the principal offices of the Association; and
(d) to keep the register and lists so deposited to be made available to members of the public at all reasonable times for inspection.
(2) A document purporting to be a print of an edition of a register published under this section by authority of the Registrar, or documents purporting to be prints of an edition of a register so published and of the list of corrections to that edition so published, shall (without prejudice to any other means of proof) be admissible in any proceedings as evidence) that any person specified in the document, or the documents read together, as being registered was so registered at the date of the edition or of the list of corrections, as the case may be and that any person not so specified was not so registered.
(3) Where in accordance with subsection (2) of this section, a person is, in any proceeding shown to have been or not to have been registered at a particular date, he shall, unless the contrary is proved, be taken for the purposes of those proceedings as having at all material times thereafter continued to be, or not to be so registered.
Registration of members
(a) immediately before the commencement of this Act, he holds a qualification approved for membership of any of the professional bodies mentioned in the Fourth Schedule to the Act or any other professional accounting body approved by the Minister on the recommendation of the Council;
(b) before the 1st January 1979, he was a graduate in accountancy of any Nigeria university with three years’ post-qualification experience;
(c) he is a citizen of Nigeria and was immediately before the commencement of this Act, the Accountant-General, Auditor-General or chief accountant in the public service of the Federation or a Director of the State Internal Revenue or a chief accountant of any company quoted at the Nigerian Stock Exchange pr -vided he possesses a Bachelor’s degree in Accountancy or an equivalent qualification in Accountancy;
(d) he has obtained an approved degree in Accountancy and passed the proft8-sional examination conducted by the Nigerian College of Accountancy and had completed the accountant-in-training programme.
(2) Subject as aforesaid, a person shall also be entitled to be registered under the Act if he holds such certificate as may be recognised by the Council from time to time.
(3) An application for registration under this Act shall in addition to evidence of
qualification, satisfy the Council that—
(c) he has not been convicted in Nigeria or elsewhere of an offence involving fraud or dishonesty.
(4) The Council may, in its sole discretion provisionally, accept a qualification produced in respect of an application for registration under this section or direct that the application be renewed within such period as may be specified in the direction.
(5) Any entry directed to be made in the register, under subsection (4) of this section, shall show that the registration is provisional and no entry so made shall be converted to full registration without the consent of the Council signified in writing in that behalf.
(6) The Council shall, from time to time , publish in the Gazette particulars of qualifications for the time being accepted for registration under this Act.
Approval of qualifications, etc.
(2) The Council may, if it thinks fit, withdraw any approval given under this section in respect of any course, qualification or institution; but before withdrawing such an approval the Council shall—
(a) give notice that it proposes to do so to persons in Nigeria appearing to
the Council to be persons by whom the course is conducted or the qualification is granted or the institution is controlled, as the case may be;
(b) afford each such person an opportunity of making to the Council representations with regard to the proposal; and
in pursuance of paragraph (b) of this subsection.
(3) A course; qualification or institution shall not be treated as approved during any period the approval is withdrawn under subsection (2) of this section.
(4) Notwithstanding the provisions of subsection (3) of this section, the withdrawal of an approval under subsection’ (2) of this section shall not prejudice the registration eligibility for registration of any person who by virtue of the approval was registered or was eligible for registration (either unconditionally or subject to his obtaining a certificate of experience) immediately before the approval was withdrawn.
(5) The giving “or withdrawal of an approval under this section shall have effect from such date, either before or after the execution of the instrument signifying the giving or withdrawal of the approval, as the Council may specify in the instrument and the Council.
(b) not. later than seven days before its publication as aforesaid, send a copy of the instrument to the Minister.
Supervision of instructions and examinations leading to approved qualifications
(2) It shall be the duty of a person appointed under this section to report to the Council on—
(3) On receiving a report made in pursuance of this section, the Council may, if it thinks fit, and shall, if so required by the institution, send a copy of the report to the per-son appearing to the Council to be in charge of the institution or responsible for the examination to which the report relates, requesting that person to make an observation on the report to the Council within such period as may be specified in the request, not being less than one month beginning with the date of the request.
Establishment of Disciplinary Tribunal and Investigating Panel
(2) The Tribunal shall consist of the Chairman of the Council and six other members of the Council appointed by the Council.
(3) There shall be a body to be known as the Association of National Accountants of’ Nigeria Investigating Panel (in this Act referred to as “the Panel”) which shall be charged with the duty of—
(4) The Panel shall be appointed by the Council and shall consist of four members of the Council one of whom shall not be a member of the Council.
(5) The provisions of the Second Schedule to this Act shall, so far as applicable to the tribunal and panel respectively, have effect with respect of those bodies.
(6) The Council may make rules not inconsistent with this Act as to acts which constitute professional misconduct.
Penalties for unprofessional conduct, etc.
the Tribunal may, if it thinks fit, give a direction reprimanding that person or ordering the Registrar to strike his name off the relevant part of the register.
(2) The Tribunal may, if it thinks fit, defer its decision as to the giving of a direction under subsection (1) of this section until a subsequent meeting of the Tribunal; but—
(a) no decision shall be deferred under this subsection for periods exceeding two years in the aggregate; and
(b) no person shall be a member of the Tribunal for the purposes of reaching a decision which has been deferred or further deferred, unless he was present as a member of the Tribunal when the decision was deferred.
(3) For the purposes of subsection (1) (b) of this section, a person shall not be treated as convicted, unless the conviction stands at a time when no appeal or further appeal is pending or may (without extension of time) be brought in connection with the conviction.
(4) When the Tribunal gives a direction under subsection (1) of this section, the Tribunal shall cause notice of the direction to be served on the person to whom it relates.
(5) A person to whom a direction relates may, at any time within 28 days from the date of service on him of notice of the direction, appeal against the direction to the Court of Appeal and the Tribunal may appear as respondent to the appeal and, for the purpose of enabling directions to be given as to the costs of the appeal and of proceedings before Court of Appeal, the Tribunal shall be deemed to be a party thereto whether or not it appears on the hearing of the appeal.
(6) A direction of the Tribunal under subsection (1) of this section, shall take effect where—.
(a) no appeal under this section is brought against the direction within the time limited for the appeal, on the expiration of that time;
(b) an appeal is brought and is withdrawn or struck out for want of prosecution, on the withdrawal or striking out of the appeal;
(7) A person whose name is struck off the register in pursuance of a direction of the Tribunal under this section, shall not be entitled to be registered again except in pursuance of a direction in that behalf and a direction under this section for the striking off of a person’s name from the register, may prohibit an application wider this subsection by that person until the expiration of such period from the date of the direction (and where he has duly made such an application, from the date of his last application) as may be specified in the direction.
Application of this Act to unregistered persons
When a person is deemed to practice as a member
(2) Nothing in this section shall be construed so as to apply to persons who, while in the employment of any Government, or engaged in commerce and industry perform the duties or any of the duties of an accountant.
Rules as to practice, etc.
(b) for the supervision and regulation of the engagement, training and transfer of such persons.
(2) The Council may also make rules—
(a) prescribing the amount and due date for repayment of the annual subscription;
(b) prescribing the form of licence to practice to be issued annually or, if the Council thinks fit, by endorsement on an existing licence; and
(c) restricting the right to practice in default of payment of the amount of the annual subscription where the default continues for longer than such period as may be pre scribed by the rules.
(3) Rules when made under this section shall, if the chairman Council so directs, be published in the Gazette.
Provision of library facilities, etc.
(b) encourage research into financial management and such subjects as may be relevant to accountancy to the extent that the Council may, from time to time consider necessary.
(a) makes a statement which he believes to be false in a material particular; or
(b) recklessly makes a statement which is false in a material particular,
he shall be guilty of an offence.
(2) If, on or after the relevant date, any person who is not a member of the Association practices or holds himself out to practice for or in expectation of reward or takes or uses any name, title, addition or description implying that he is a member of the Association shall be guilty of an offence:
Provided that, in the case of a person falling within Section 13 of this Act—
(3) If the Registrar or any other person employed by or on behalf of the Association willfully makes any falsification in any matter relating to the register, he shall be guilty of an offence.
(4) A person guilty of an offence under this section shall be liable—
(a) on summary conviction, to a fine of an amount not exceeding N10, 000;
(b) on conviction on indictment, to a fine of an amount not exceeding N100,000 or to imprisonment for a term not exceeding two years, or to both such line and imprisonment.
(5) Where an offence under this section which has been committed by a body corporate is proved to have been committed with the consent or connivance of or to be attributable to any neg1et on the part of any director, manager, Minister or other similar officer of the body corporate or any person purporting to act in any such capacity, he, as well as the body corporate, shall be deemed to be guilty of that offence and shall be liable to be prosecuted and punished accordingly.
(6) In this section, “the relevant date” means the third anniversary of the coining into, force of this Act’ or such earlier date as may be prescribed for the purposes of this section by order of the Minister published in the Gazette.
Regulations and rules
(2) Rules made for the purposes of this Act, shall be subject to confirmation of the Association at its next general meeting or at any special meeting convened for that purpose, and if annulled, shall cease to have effect on the day after the date of annulment, but without prejudice to anything done in pursuance or intended pursuance of any such rules.
Transfer to the Association of certain assets and liabilities
(a) all assets and liabilities held or incurred immediately before that day by day on behalf of the Incorporated Association shall, by virtue of this Act and without further assurance, vest in the Association and be held by it for the purposes of the Association;
(b) the Incorporated Association shall cease to exist; and
(2) The provision of the Third Schedule to this Act shall have effect with respect to matters arising from the transfer by this section to the Association,’ of the property of be Incorporated Association and with respect to the other matters mentioned therein.
“Accountant training” mean a graduate of the Nigerian College of Accountancy undergoing the prescribed practical experience programme;
“Association” means the Association of National Accountants of Nigeria established by section 1 of this Act;
“Council” means the Council established as the governing body of the Association under section 3 of this Act;
“Discip linary Tribunal” means the Association of National Accountants of Nigeria Disciplinary Tribunal established under section 11 of this Act;
“fees” includes annual subscription
“Incorporated Association” means the Association of National Accountants of Nigeria incorporated under the Land (Perpetual Succession) Act;
“Investigating Panel” means the Association of National Accountants of Nigeria investigating Panel established under section 11 of this Act;
“member of the Association” means a registered member of the Association;
“Minister” means the Minister charged with the responsibility for matters relating to Finance;
“Nigerian College of Accountancy” means the institution established as the training arm of the Association;
“NNA” Nigerian National Accountant
“President and Vice-President” means respectively the office-holders under those names in the Association;
“profession” means the profession of accountancy;
“Public National Accountant” means a member of the Association licenced to practice accountancy;
“register” means the register maintained in pursuance of section 6 of this Act.
This Act may be cited as the Association of National Accountants of Nigeria Act.
[Section 3 (7).]
Supplementary’ Provisions relating to the Council
Qualifications and Tenure of Office of Members of the Council
(2) Any member of the Association who ceases to be a member thereof shall, if lie is also a member of the Council, cease to hold office on the Council.
(3) Any nominated member of the Council may, by notice in writing under his hand addressed to the President, resign his office and any appointed members may with the consent of the Minister in the same manner resign his office.
(4) A person who retires from or otherwise ceases to be a nominated member of the Council shall be eligible again to become a member of the Council, and any appointed member may be reappointed.
(5) Nominations to the Council shall be held in such manner as may be prescribed by rules made by the Council.
(6) If for any reason, a member of Council vacates office and—
Proceedings of the Council
(2) The standing orders made under sub-paragraph (1) of this paragraph shall provide for decisions to be taken by a majority of the members and, in the event of an equality of votes, the President or the Chairman shall have a second or casting vote.
(3) Standing orders made for a committee shall be for the committee to report back to the Council on any matter referred to it by the Council.
(4) The quorum of the Council shall be five and the quorum of a committee of the Council shall be determined by the Council.
Meeting of the Association
(2) A special meeting of the Association may be convened by the Council at any time and if not less than twenty members of the Association so require, by notice in writing addressed to the Registrar of the Council setting out the object of the proposed meeting, and the Chairman of the Council shall convene a special meeting of the Association.
(3) The quorum of any meeting of the Association shall be twenty members and that of any special meeting of the Association shall be fifty members.
Meeting of the Council
(2) At any meeting of the Council, the President, or in his absence the Vice-President, shall preside; but if both are absent, the members present at the meeting shall appoint one of their number to preside at the meeting.
(3) Where the Council desires to obtain the advice of any person on a particular matter, the Council may co-opt him as a member for such period as the Council thinks fit; but a person who is a member by virtue of this sub-paragraph, shall not be indwelt to vote at any meeting of the Council and
shall not count towards a quorum.
(4) Notwithstanding anything in the foregoing provisions of this paragraph, the first meeting of the Council shall be convened after consultation with the Minister.
(2) A committee appointed under this paragraph shall consist of the number of persons determined by the Council of whom not more than one third may be persons who are not members of the Council.
(3) A person other than a member of the Council shall hold office on the committee in accordance with the terms of the letter by which he was appointed.
(4) A decision of a committee of the Council shall be of no effect until it is confirmed by the Council.
(2) Any contract or instrument which, if made or executed by a person not being a body corporate, would not be required to be under seal, may be made or executed on behalf of the Association or of the Council, as the case may require, by any person generally or specially authorised to act for that
purpose by the Council.
(3) Any document purporting to be a document duly executed under the seal of the Association shall be received in evidence and shall, unless the contrary is proved, be deemed to be so executed.
[Section 11 (5).]
National Accountant Supplementary Provisions relating to the Disciplinary Tribunal and Investigating Panel
The Disciplinary Tribunal
(2) The rules shall in particular provide-
(a) for securing that notice of the proceedings shall be given at such time and in such manner as may be specified by the rule to the person who is the subject of the proceeding
(b) for determining who, in addition to the person aforesaid, shall be a party to the proceedings;
(c) for securing that any party to the proceedings shall, if he so requires, be entitled to be heard by the Disciplinary Tribunal;
(d) for securing that any party to the proceedings may be represented by a legal practitioner ;
(e) subject to the provisions of section 12 (5) of this Act, as to the costs of proceedings before the Disciplinary Tribunal;
(f) for requiring, in a case where it is alleged that the person who is the subject of the proceedings is guilty of infamous conduct in any professional respect, that where the Disciplinary Tribunal adjudges that the allegation has not been proved it shall record a finding that the person is not guilty of such conduct in respect of the matters to which the allegation relates; and
(g) for publishing in the Gazette notice of any direction of the Disciplinary Tribunal which has taken effect providing that a person’s name shall be struck off a register.
(a) to make any statement before the Disciplinary Tribunal tending to incriminate himself; or
(b) to produce any document under such a writ which he could not be compelled to produce at the trial of an action.
(2) The Attorney- General of the Federation shall make rules as to the functions of assessors appointed under this paragraph and in particular such rules shall contain provisions for securing–
(a) that where an assessor advises the Disciplinary Tribunal on any question of law as to evidence, procedure or any other matters specified by the rules, he shall do so in the presence of every party or person representing a party to the proceedings who appears thereat or, if the advice is tendered while the Disciplinary Tribunal is deliberating in private, that every such party or person as aforesaid shall be informed what advice the assessor has tendered, and
(3) An assessor may be appointed under this paragraph either generally or for any particular proceedings or class of proceedings and shall hold and vacate office in accordance with the terms of the letter by which he is appointed.
The Investigating Panel
(2) Subject to the provisions of any such standing orders, the Investigating Panel may regulate its own procedure.
(2) A person may, if otherwise eligible, be a member of both the Disciplinary Tribunal and the Investigating Panel; but no person who acted as a ember of the Investigating Panel with respect to any case shall act as a member of the Disciplinary Tribunal with respect to that case.
[Section 19 (2).]
Transitional Provisions as to Property, etc.
Transfer of Assets and Liabilities
(b) for any reference (however worded and whether express or implied) the Incorporated Association, there were substituted, as respects anything falling to be done or after the commencement of this Act, a reference to the Association and
(c) for any reference (however worded and whether express or implied) to a member or members of the Council of the Incorporated Association or an officer of the Incorporated Association, there were substituted, as respects anything falling to be done on or after the commencement of this Act, a reference to a member or members of the Council under this Act or the officer of the Incorporated Association who corresponds as nearly as may be to the member or officer in question of the Incorporated Association.
(2) Other documents which refer, whether specially or generally, to the Incorporated Association, shall be considered in accordance with sub-paragraph (I) of this paragraph so far as applicable.
(3) Without prejudice to the generality of the foregoing provisions of this Schedule where, by the operation of this Act, any right, liability or obligation vests in the Association the Association and all other persons shall, as from the commencement of this Act, have the same rights, power and remedies (and, in particular, the same rights as to the taking or resisting of legal proceedings or the making or resisting of applications to any authority) for ascertaining, perfecting or enforcing that right, liability or obligation as they would have had if it had at all times been a right, liability or obligation of the Association.
(4) Any legal proceedings or application to any authority pending on the appointed day by or against the Incorporated Association and relating to assets or liabilities transferred by this Act to then Association may be continued on or after that day or against the Association.
(5) If the law in force at the place where any property transferred by this Act is situate provides for the registration or transfers of property. the law shall, so far it provides for alterations of a register (but not for avoidance of transfers, the payment of fees or any other matters apply with the necessary modifications to the transfer to the officer of the registration authority, and for that officer to register the transfer accordingly.
Transfer of Functions, etc.
(2) The members of the Council of the incorporated Association shall be deemed to be the members of the Council of the Association until the date determined in pursuance of the foregoing subparagraph when the Association shall have its first annual meeting and they shall cease to hold office at the conclusion of such meeting.
(3) Any person who, immediately before the appointed day, held office as the President or Vice-President of the Council of the Incorporated Association by virtue of the articles of the Incorporated Association shall on that day become the President or, as the case may be, the Vice-President of the Association, and shall be deemed to have been appointed—
(a) to that office in pursuance of the provision of this Act corresponding to the relevant provision in the said articles of the incorporated Association; and
(b) on the date on which he took office, or last took office, in pursuance of the relevant provision of those articles.
(4) The members of the incorporated Association shall, as from the appointed day. Be registered as members of the Association, and without prejudice to the generality of the provisions of this Schedule relating to the transfer of property, any person, who, immediately before the appointed day, was a member of the staff of the incorporated Association shall on that day become the holder of an appointment with the Association with the status, designation and functions which correspond as nearly as may be to those which appertained to him in his capacity as a member of the staff.
(5) Any person bcin1g an office-holder on or member of the Council of the Incorporated Association immediately before the appointed day and deemed under this paragraph to have been appointed to any like position in the Association, or on the Council of the Association and thereafter ceasing to hold office otherwise than by reason of his misconduct, shall be eligible for appointment to office in the Association or to membership of the Council, as the case may be.
(6) All regulations, rules and similar instruments made for the purposes of time Incorporated Association and in force immediately before the appointed day shall, except in so far as they are subsequently revoked or amended by any authority having power in that behalf, have effect, with any necessary modifications, as if duly made for the corresponding purposes of the Association.
The Association of International Accountants (UK)
The Chartered Association of Certified Accountants (UK)
The Institute of Chartered Accountants of England and Wales
The Institute of Chartered Accountants of Scotland
The Institute of Chartered Accountants of Ireland
The Institute of Chartered Accountants of Canada
The institute of Certified Public Accountants (USA)
The Institute of Company Accountants (UK)
Chartered Institute of Public Finance and Accountancy (UK)
The Chartered Institute of Management Accountants (UK)