Malaysia legislation
Section 22
Section 22
No person shall unless he is registered as a chartered accountant under this Act and has his principal or only place of residence within
(a)
practise or hold himself out as a chartered accountant, auditor, tax consultant, tax adviser or any other like description;
(b)
adopt, use or exhibit the terms “chartered accountant”,
“auditor”, “tax consultant”, “tax adviser” or any other term of like description; or
(c)
adopt, use or exhibit the term “accountant” or any other term of like description in such circumstances as to indicate or to be likely to lead persons to infer that he is a chartered accountant or that he is qualified by any written law to
Accountants 25
practise the profession of or is in practice as a chartered accountant:
Provided that nothing in this section shall operate to prevent an advocate or any person authorized under any other law for the time being in force in Malaysia from carrying on the work of a tax consultant or a tax adviser.
Holding out as licensed accountant or associate member