(1) The council may determine the required educational level, curriculum and textbooks to be an accounting practitioner or accounting expert and conduct the examination.
(2) While arranging the examination according to sub-section (1), if the council deems it necessary, it may also seek the advice and assistance of universities in Nepal and other countries' accounting professional associations, institutions or experts.
(3) The council may conduct the examination under sub-section (1) by itself or with the help of local or foreign universities or other institutions.
(4) Qualifications required to participate in the accounting practitioner or accounting expert examination shall be as prescribed.
(5) Other provisions related to the conduct of the examination shall be as prescribed.
(6) According to this paragraph, the study and teaching arrangements conducted by the institution shall be as prescribed.