Section 14: When persons are deemed to practise as accountants.

(1) Subject to subsection (2) of this section, a person shall be deemed to practise as an accountant 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 an accountant; or
(b) he offers to perform or performs any service involving the auditing or verification of financial transactions, books, accounts or records or the preparation, verification, or certification of financial, accounting and related statements; or
[1972 No. 30.]
(c) he renders professional services or assistance in or about matters of principle or details relating to accounting procedure or certification of financial facts or data; or
(d) he renders any other service which may by regulations made by the Council with the approval of the Minister be designated as service constituting practice as an accountant.
(2) Nothing in this section shall be construed so as to apply to persons who, while in the employment of any government or person, are required under the terms or in the course of such employment, to perform the duties of an accountant or any of them.