Paragraph 4
Accountants who are members of—
(a)
the Institute of Chartered Accountants in England and Wales;
(b)
the Institute of Chartered Accountants in Scotland;
(c)
the Institute of Chartered Accountants in Ireland;
(d)
the Association of Chartered Certified Accountants;
(e)
the Chartered Institute of Management Accountants; or
(f)
the Chartered Institute of Public Finance and Accountancy.