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Article 2 Accountant's qualification

Original text. Later amendments are not shown.

For the purposes of section 2 of the said Act (which provides for the inspection of the books of a salesman of horticultural produce by an accountant nominated by the owner or consignor and possessing such qualification as may be prescribed by the said Minister) the qualification prescribed is membership of one or more of the following bodies—

  • The Institute of Chartered Accountants in England and Wales;

  • The Institute of Chartered Accountants of Scotland;

  • The Association of Certified and Corporate Accountants;

  • The Institute of Chartered Accountants in Ireland.