Prohibitions Affecting Non-Registered Persons

(Extract From The Public Accountancy Act.)

15. (1) No person, unless he is a registered public accountant, shall in Jamaica (a) practise as a public accountant; (b) use, in relation to himself, the designation "Public Accountant", either alone or in conjunction with any other words or initials; or (c) use, in relation to himself, any designation, title, name, initials or description indicating or implying that he is entitled to so use the designation mentioned in paragraph (b), or that he is a registered public accountant.

(2) A person practises as a public accountant within the meaning of paragraph (a) of subsection (1) if- (a) he practices accountancy within the meaning of subsection (3); and (b) in practising accountancy as aforesaid, he holds himself out (whether expressly or by implication) as being
a professionally qualified accountant or an expert in accounting or auditing matters.

(3) A person practises accountancy within the meaning of paragraph (a) of subsection (2) if, for reward, he prepares or examines financial, accounting or related statements, or issues any written opinion, report or certificate concerning any such statement, but a person does not practise accountancy as aforesaid by reason only that- (a) he does so in the course of his duties as an employee of any person; or (b) he engages in book-keeping or cost accounting or the installation of book-keeping, business or cost systems, not including the preparation of financial statements purporting to reflect a true and fair view or to be in conformity with generally accepted accounting standards or in such work as may be prescribed for the purposes of this subsection.

(4) Any person who contravenes the provisions of this section shall be guilty of an offence and liable on summary conviction before a Resident Magistrate- (a) in the case of a first offence, to a fine not exceeding two million dollars and in default of payment thereof to imprisonment with or without hard labour for a term not exceeding six months; and (b) in the case of a second or subsequent offence, to a fine not exceeding four million dollars and in default of payment thereof to imprisonment with or without hard labour for a term not exceeding twelve months.

PART 111. Chartered Accountants

16. (1) As from the 6th July, 1970, the persons who are for the time being members of the organization constituted on the eighteenth day of January, 1965, under the name of the Institute of Chartered Accountants of Jamaica shall be a body corporate under the name of the Institute of Chartered Accountants of Jamaica.

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