The Social Security and Child Support (Decisions and Appeals) Regulations 1999

[F1Financial QualificationsE+W+S

4.  Accountants who are members of—E+W+S

(a)the Institute of Chartered Accountants in England and Wales;

(b)the Institute of Chartered Accountants in Scotland;

(c)the Institute of Chartered Accountants in Ireland;

[F2(cc)the Institute of Certified Public Accountants in Ireland;]

(d)the Association of Chartered Certified Accountants;

(e)the Chartered Institute of Management Accountants; or

(f)the Chartered Institute of Public Finance and Accountancy.]