(1) The Council may determine such educational standards, curricula and course-books as required to become an accountancy practitioner or accountancy technician  and hold examinations.
(2) If, in providing for the examinations as referred to in Sub-section
(1), the Council considers necessary, it may also seek advice and assistance of any university in Nepal and accountancy institute or organization in any
other country or any expert.
(3) The Council may itself or with the assistance of any native or foreign university or other institute hold the examinations as referred to in
Sub-section (1).
(4) The qualification required to attend an examination relating to accountancy practitioner or accountancy technician ? shall be as prescribed.
(5) The other provisions relating to the holding of examinations shall be as prescribed.
(6) The provisions relating to teaching and study to be conducted by the Institute pursuant to this Chapter shall be as prescribed.