21.
| (1) No person who is a member of the Institute or is a partner of any such firm of accountants as is referred to in subsection (3) of section 22 shall practise as an accountant unless he is the holder of a certificate to practise which is for the time being in force. |
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| (2) Every certificate to practise shall be issued by the Council upon payment of the prescribed fee; different fees may be prescribed in respect of Fellows, Associate Members, and partners of any such firm of accountants as is referred to in subsection (3) of section 22 respectively. |
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| (3) Every certificate to practise shall be in force until the thirty-first day of December of the year of issue of that certificate, and may from time to time be renewed upon payment of the fee prescribed as provided in subsection (2). |
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| (4) Where each of the partners in a firm of accountants is the holder of a certificate to practise, no such certificate shall be required to authorize the firm to practise as accountants. |
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| (5) The preceding provisions of this section shall not come into operation until such date as may be fixed by the Minister by Order published in the Gazette. |
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| (6) Where all or any of the partners of a firm of accountants are not citizens of Ceylon and are not qualified to be members of the Institute by reason of the fact that they have not ordinarily resided in Ceylon for a period of not less than three years, then, if the number of partners who are not such citizens and are not so qualified is increased by the admission to that firm of a partner who is not a citizen of Ceylon and who has not ordinarily resided in Ceylon for a period of not less than three years, that firm shall not practise as accountants. |
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Sri Lanka Consolidated Acts