Section 8: Registration of accountants.

(1) Subject to section 12 of this Act and to rules made under section 6 of this Act a person shall be entitled to be enrolled as a chartered accountant if-
(a) he passes the qualifying examination for membership conducted by the Council under this Act and completes the practical training prescribed; or
(b) he holds a qualification granted outside Nigeria and for the time being accepted by the Institute and, if the Council so requires, satisfies the Council that he has had sufficient practical experience as an accountant.
[1972 No. 30.]
(2) Subject to section 12 of this Act and to rules made under section 6 of this Act, a person shall be entitled to be registered as a registered accountant if he satisfies the Council that immediately before the appointed day he had not less than five years of experience as an inspector and auditor of company affairs under the provisions of the Companies and Allied Matters Act.
[Cap. C20. 1968 No. 51.]
(3) An applicant for registration shall, in addition to evidence of qualification, satisfy the Council-
(a) that he is of good character;
(b) that he has attained the age of twenty-one years; and
(c) that 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 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 Federal Gazette particulars of qualifications for the time being accepted as aforesaid.