Section 14: When a person is deemed to practice as a member

(1) Subject to subsection (2) of this section, a person shall be deemed to practice as a member of the profession if, in consideration of remuneration received or to be received and whether by himself or in partnership with any other person-
(a)
he engages himself in the practice of accountancy or holds himself out to the public as a member of the Association; or
(b) he renders professional service or assistance in or about matters of principle or detail relating to accountancy; or
(c) he renders any other service which may by regulations made by the Council, with the approval of the Minister, be designed as service constituting accountancy practice; or
(d) describes himself as a public national accountant.
(2) Nothing in this section shall be construed so as to apply to persons who, while in the employment of any Government, or engaged in commerce and industry perform the duties or any of the duties of an accountant.