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Registered CPAs in Practice’ may employ Apprentice Accountants commonly known as
Articled Clerks. A list of such accountants is published each year by the Government. It should be noted that the amended MAC Law does not specify the length of practice needed for eligibility to take on articled clerks.
(B) Professional Services
Professional services that shall offered by Practicing Accountant to the public are taxation and others financial matters.
A person whose Certificate of Practice as a Practicing Accountant has been withdrawn for a fixed period of time or whose Certificate of Practice has been cancelled shall not fail to surrender the Certificate of Practice within 30 days of the date on which the Disciplinary Committee has made the order or the decision direct lender payday loans online.