Clause 24

Subject to the provisions of subsection (1) of section 23 of this Ordinance, a person who has not obtained the necessary practical experience prescribed by the rules of the Society but who has passed in accordance with such rules such examinations in accountancy and other matters (if any) as may be prescribed, may on application to the Council be registered as a provisional member of the Society.

On being so registered such person shall have the same rights of membership as a registered member except that he shall not be entitled to vote at any meeting of the Society or to carry out any duty reserved to any member of the Society by any written law and (when referring to his membership) may only describe himself as a provisional member of the Society and shall not be entitled to describe himself as either a public accountant or a registered accountant.