29. (1) Where any country prevents persons of Bangladesh domicile from becoming members of any institution similar to the Institute of Chartered Accountants of Bangladesh or from practising the profession of accountancy or subject them to unfair discrimination in that country, no subject of any such country shall be entitled to become a member of the Institute or practise the profession of accountancy in Bangladesh. (2) Subject to the provisions of clause (1), the Council may prescribe the conditions, if any, subject to which foreign qualifications relating to accountancy shall be recognised for the purposes of entry in the Register of Members. (3) Nothing contained in clauses (1) and (2) shall apply to the case of a person whose services in any capacity have been obtained by the Government.