Article 4 Exemption for high net worth debtors and hirers
(1)
Subject to article 5, a statement of high net worth shall be signed by—
(a)
the creditor or owner; or
(b)
an accountant who is a member of any of the bodies listed in paragraph (2).
(2)
The bodies referred to in paragraph (1)(b) are:
(a)
the Institute of Chartered Accountants in England and Wales;
(b)
the Institute of Chartered Accountants of Scotland;
(c)
the Institute of Chartered Accounts in Ireland;
(d)
the Association of Chartered Certified Accountants;
(e)
the Chartered Institute of Management Accountants;
(f)
the Chartered Institute of Public Finance and Accountancy;
(g)
a professional body for accountants established in a jurisdiction outside the United Kingdom.