No.1 I'OBLIC 1\ccotJNTANTS AND AUDITORS !\;vrEND:'\1ENT 2015 Provided that no such fee shall be payable by- 21 (a) a police officer or member of the Civil Service acting in the course of his or her duty as such; or (b) any other person whom the secretm·y of the Board has authorised to inspect the Register in question. Qualifications for registration ( l) Subject to subsection (5), a person shall be qualified for registration as a public auditor if he or she is a member in good standing of(a) the Institute ofChmieredAccountants ofZimbabwe established under the Chartered Accountants Act [Chapter 27:02]; or (b) the Zimbabwe branch of the Chartered Association of Certified Accountants incorporated by Royal Charter in the United Kingdom, and(i) holds an auditing practising certificate issued in the United Kingdom and recognized by the Board; and (ii) has passed examinations approved for the puq)ose of this section by the Board in consultation with the Zimbabwe branch of the Chartered Association of Certified Accountants incorporated by Royal Charter in the lJ nited Kingdom; or (c) the Institute of Certified Public Accountants of Zimbabwe, a locally incorporated company limited by guarantee; or (d) any other body representing the accountancy profession that is prescribed by regulations made under section 44. (2) Subject to subsection (5), a person shall be qualified for registration as a public accountant if he or she is a member in good standing of any principal constituent body. (3) Subject to subsection (5), a person shall be qualiiied for registration as a tax accountant if he or she is a member in good standing of(a) the Institute of Certitied Tax A.ccountants of Zimbabwe a locally incOJvorated company limited by guarantee; or (b) a principal constituent body; and has passed examinations to achieve a tax accountancy qualification that have been approved by the Board in consultation with the body referred to in paragraph (a) t)r (b). (4) Subject to subsection (5) ,a person shall bequalitied forregislration as a general accountant if he or she is a member in good standing of(a) the Southem Africa Association of Accountants, a locally incorporated company limited by guarantee; or (b) the Institute ofAdministration ami C~ommcrce ofZimbabwc. a locally incorporated company limited by guarantee; or (c) a principal constituent body; 6