Section 25

Subject to section 23(1), a person shall be entitled on payment of the fee prescribed by the rules of the Society to be registered as a member of the Society as a licensed accountant if he has been in public practice as an accountant or a tax consultant or an auditor of specific companies by authority granted under section 134 of the Companies Ordinance on or before 17th April 1962.

A licensed accountant who has been certified by the Council acting on a report by a committee appointed under section 17(1)(p) as to his fitness to be registered as a public accountant or a registered accountant shall be entitled to be registered as such.[26