Section - 13 - Practising Accountants

    (1) Subject to the provisions of section 16 of this Act, any person, not being a chartered accountant, who holds any of the qualifications prescribed by the Council for the purposes of this section shall be eligible to be registered as an accountant.

    (2) A person who is eligible to be registered as an accountant under this section shall be so registered upon payment of the prescribed fees.

    (3) Every person who is registered under this section as an accountant shall be known as a practising accountant and shall be entitled to use the expression "P.A." after his name to indicate that he is registered as such.