Section 8: Registration of members

(1)
Subject to section 9 of this Act and to rules made under section 6 (3) of this Act, a person shall be entitled to be registered as a member of the profession if he satisfies the Council that-
(a) immediately before the commencement of this Act, he holds a qualification approved for membership of any of the professional bodies mentioned in the Fourth Schedule to the Act or any other professional accounting body approved by the Minister on the recommendation of the Council;
(b) before the 1st January 1979, he was a graduate in accountancy of any Nigeria university with three years' post-qualification experience;
(c) he is a citizen of Nigeria and was immediately before the commencement of this Act, the Accountant-General, Auditor-General or chief accountant in the public service of the Federation or a Director of the State Internal Revenue or a chief accountant of any company quoted at the Nigerian Stock Exchange provided he possesses a Bachelor's degree in Accountancy or an equivalent qualification in Accountancy;
(d)
he has obtained an approved degree in Accountancy and passed the professional examination conducted by the Nigerian College of Accountancy and had completed the accountant-in-training programme.
(2) Subject as aforesaid, a person shall also be entitled to be registered under the Act if he holds such certificate as may be recognised by the Council from time to time.
(3) An application for registration under this Act shall in addition to evidence of qualification, satisfy the Council that-
(a) he is of good character;
(b) he has attained the age of twenty-five years; and
(c) he has not been convicted in Nigeria or elsewhere of an offence involving fraud or dishonesty.
(4)
The Council may, in its sole discretion provisionally, accept a qualification produced in respect of an application for registration under this section or direct that the application be renewed within such period as may be specified in the direction.
(5) Any entry directed to be made in the register, under subsection (4) of this section, shall show that the registration is provisional and no entry so made shall be converted to full registration without the consent of the Council signified in writing in that behalf.
(6) The Council shall, from time to time, publish in the Gazette particulars of qualifications for the time being accepted for registration under this Act.