30. (1) Where any country prevents persons of Bangladesh domicile from becoming members of any institution similar to the Institute, or from practising the profession of cost and management accountancy, or subjects them to unfair discrimination in that country, no person of any such country shall be entitled to become a member of the Institute or to practise the profession of cost and management accountancy in Bangladesh. (2) Subject to the provisions of sub-section (1), the Council may prescribe the conditions, if any, subject to which foreign qualifications relating to cost and management accounting shall be recognised for the purpose of entry in the Register of members. (3) Nothing contained in sub-sections (1) and (2) shall apply to a person whose services as a cost and management accountant have been obtained by the Government.