Existing accountant, as defined in the Code
of Ethics, means
a. A professional accountant employed in
industry, commerce, the public sector or
education.
b. Those persons who hold a valid
certificate issued by the Board of
Accountancy.
c. A professional accountant in public
practice currently holding an audit
appointment or carrying out
accounting, taxation, consulting or
similar professional services for a
client.
d. A sole proprietor, or each partner or
person occupying a position similar to
that of a partner and each staff in a
practice providing professional services
of Ethics, means
a. A professional accountant employed in
industry, commerce, the public sector or
education.
b. Those persons who hold a valid
certificate issued by the Board of
Accountancy.
c. A professional accountant in public
practice currently holding an audit
appointment or carrying out
accounting, taxation, consulting or
similar professional services for a
client.
d. A sole proprietor, or each partner or
person occupying a position similar to
that of a partner and each staff in a
practice providing professional services