THE INSTITUTE OF CHARTERED ACCOUNTANTS OF BANGLADESH
Certificate of practice
6. (1) No member of the Institute shall be entitled to practise as an auditor of a public company as defined in the Companies Act, 1913, unless he has obtained from the Council a certificate of practice:
Provided that nothing contained in this sub-section shall apply to any person who, immediately before the commencement of this Ordinance, has been in practice as a registered accountant until one month has elapsed from the date of the first meeting of the Council.
(2) Every such member shall pay such annual fee for his certificate as may be prescribed, and such fee shall be due on the first day of July in each year.
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Ministry of Law, Justice and Parliamentary Affairs