Section 19: Interpretation.

In this Act, unless the context otherwise requires-
"accountant" includes an auditor;
"the appointed day" means 1st September, 1965;
"Association" means the Association of Accountants in Nigeria incorporated under the Companies and Allied Matters Act;
[Cap. C20. 1968 No. 51.]
"chartered accountant" means an accountant enrolled as a fellow or associate member of the Institute;
"Council" or "Council under this Act" means the Council established as the governing body of the Institute under section 3 of this Act;
"enrolled" in relation to a fellow or an associate member, means registered in the part of the register relating to fellows or associate members as the case may be;
"fees" includes annual subscriptions;
"Institute" means the Institute of Chartered Accountants of Nigeria under this Act;
"member" means a member of the Institute;
"Minister" means the Minister of the Government of the Federation charged with responsibility for education;
"Panel" has the meaning assigned by section 11 of this Act;
"president" and "vice-president" mean respectively the office-holders under those names in the Institute;
"register" means the register maintained in pursuance of section 6 of this Act;
"registered accountant" means a member of the Institute who is not a fellow or an associate member;
"Tribunal" has the meaning assigned to it by section 11 of this Act.