37. Accountancy appointments not to be held except by registered accountants
Feedback & supportAfter 13th December 1963, notwithstanding anything in any written law but subject to section 36, no person shall hold any appointment under the provisions of any written law as an accountant or auditor, whether the appointment is honorary or not, unless he is registered under this Act otherwise than as a provisional member.
provisional member
“provisional member” means a person who is for the time being registered as a provisional member of the Society;
Subject to any provision to the contrary in any written law, a firm of which all the members are registered as public accountants under this Act may be appointed as an accountant or auditor under the provisions of any written law.
No certificate or other document required by any written law to be signed or certified by an accountant shall, after the commencement of this Act, be valid unless signed or certified by a public accountant registered under the provisions of this Act or any other accountant who is approved by the Council. [38
public accountant
“public accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a public accountant;