22. Any person who-
(i) not being a member of the Institute,-
(a) represents that he is a member of the Institute; or
(b) uses the designation Chartered Accountant or any abbreviation thereof in a manner as to impress that he is a chartered accountant; or
(c) holds himself out to be a chartered accountant; or
(ii) being a member of the Institute, but not having a certificate of practice, represents that he is in practice or practises as a chartered accountant, shall be punishable on first conviction with fine which may extend to Taka one thousand and on any subsequent conviction with imprisonment which may extend to six months or with fine which may extend to Taka five thousand or with both.
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Ministry of Law, Justice and Parliamentary Affairs