Section 29

Only members of an accounting corporation may be appointed as directors of the accounting corporation.

The business of an accounting corporation, so far as it relates to the provision of public accountancy services, shall be under the control and management of one or more directors who are public accountants.

Where, for any reason, the office of director required to be held by a public accountant under section 19(3)(c)(i) or (4), as the case may be, is vacated, the accounting corporation shall, as soon as practicable but no later than one month after the date of vacation of office, appoint another public accountant to fill the vacancy.

The directors of an accounting corporation shall ensure that every invoice or official correspondence of the accounting corporation bears the statement that it is incorporated with limited liability.[18K