24. (1) No person, other than a member of the Institute, shall sign any document on behalf of a cost and management accountant, industrial accountant, management accountant or works accountant, or a firm of industrial, cost or management accountants in his or its professional capacity. (2) Any person contravening the provisions of sub-section (1) shall be punishable, on first conviction, with fine which may extend to one thousand taka, and, on any subsequent conviction, to five thousand taka.