Section 10: Registration of members

(1) Subject to section 11 of this Act and to rules made under section 8 of this Act, a person shall be entitled to be registered as a member of the Institute if-
(a) he passes the qualifying examination accepted by the Council under this Act and completes the practical training prescribed; or
(b) he is by law entitled to practice for all purposes as a tax administrator or practitioner in the country in which the qualification was granted and, if the Council so requires, he satisfies the Council that he has sufficient experience as a tax administrator or practitioner; or
he satisfies the Council that immediately before the commencement of this Act he had not less than-
(i) one year's practical experience in accounting in the case of a registered member of the Institute of Chartered Accountants in Nigeria;
(ii) two years' practical experience in tax administration or practice in the case of a person who has passed the final of the Federal Board of Inland Revenue Training School examination or its equivalent;
(iii) three years' practical experience in taxation in the case of any other person possessing a degree certificate from any Nigerian or overseas recognised institution majoring in taxation.
(2) An applicant for registration shall, in addition to evidence of qualification, satisfy the Council that-
(a) he is of good character;
(b) he has attained the age of21 years;
(c) he has not been convicted in Nigeria or elsewhere of any offence involving fraud or dishonesty; and
(d) he fulfils his financial obligations to the Institute.
(3) 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.
(4) Any entry directed to be made in the register under subsection (3) of this section, shall show that such 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.
(5) The Council shall, from time to time, publish in the Gazette particulars of qualifications for the time being accepted as aforesaid.