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Section 28
Professional Certificate

(1) Members who wish to provide audit services must apply to the organization in the prescribed format to obtain a professional certificate.
(2) After the member who submits the application according to sub-section (1) fulfills the prescribed conditions, the council will issue a professional certificate to such member in the prescribed format.
(3) The Council may determine conditions for members who have received professional certificates and enforce such conditions and make and implement a code of conduct for such members.