is a member of any of the following: (i) Association of Chartered Certified Accountants; 21 (ii) Institute of Chartered Accountants of Scotland; (iii) Institute of Chartered Accountants in England and Wales; or (iv) Institute of Chartered Accountants in Ireland; and d. holds, or is eligible...
is a member of any of the following: (i) Association of Chartered Certified Accountants; 21 (ii) Institute of Chartered Accountants of Scotland; (iii) Institute of Chartered Accountants in England and Wales; or (iv) Institute of Chartered Accountants in Ireland; and d. holds, or is eligible...