Clause 48

practise as a public accountant or tax consultant;

hold himself out to be a public accountant or tax consultant;

adopt, use or exhibit the term “public accountant” or “tax consultant”; or

adopt, use or exhibit the term “accountant” or “auditor” or any other similar term or name in such circumstances as to indicate or to be capable of being understood as indicating or to be likely to lead persons to infer that he is a public accountant or that he is qualified by any written law to practise or is in practice as a public accountant.

an advocate and solicitor of the Supreme Court from carrying on the work of a tax consultant; and

any person who is a member of the Institute from the use of the term “certified public accountant” or the initials “CPA”.