Section 36

shall not practise as a public accountant, auditor or tax consultant;

shall not hold himself out to be a public accountant or an auditor or a tax consultant;

shall not adopt, use or exhibit the term “public accountant”, “auditor” or “tax consultant”; or

shall not adopt, use or exhibit the term “accountant” 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 the profession of or is in practice as a public accountant: Provided that nothing in this section shall operate to prevent an advocate and solicitor of the Supreme Court from carrying on the work of a tax consultant:And provided that a person who is registered as a licensed accountant shall not be debarred from carrying on any practice in which he was professionally engaged immediately before the commencement of this Act. [37