Article 4 Qualifications
An individual satisfies this condition if—
(a)
he is a member of one or more of the following bodies:
(i)
the Institute of Chartered Accountants in England and Wales;
(ii)
the Institute of Chartered Accountants of Scotland;
(iii)
the Chartered Association of Certified Accountants; and
(iv)
the Institute of Chartered Accountants in Ireland;
(b)
he is accepted by any such body of which he is a member as being qualified to be an auditor; and
(c)
he is not disqualified from satisfying this condition by Article 7 below.