AH1310 - General Commissioners: Conduct of hearing: Representation of appellant: professional
A taxpayer may be represented before the Commissioners by any
person, whether or not they are legally qualified, except where the
Commissioners think they have good reason for refusing such
representation in a particular case. However, the Commissioners are
required to permit anyone who is legally qualified or a member of
an incorporated society of accountants to appear on behalf of any
party to the appeal.
The term `incorporated society of accountants' may be
regarded as including-
| Name of society | Abbreviated title |
| The Institute of Chartered Accountants in England and Wales | FCA or ACA |
| The Institute of Chartered Accountants of Scotland | CA |
| The Institute of Chartered Accountants in Ireland | FCA or ACA |
| The Association of Certified Accountants | FCCA or ACCA |
| The Central Association of Accountants Limited | FAA or LAA |
| The Professional Accountants' Alliance with Arts, Manufactures, Law and FP Accts or AP Commerce Limited | |
| The British Association of Accountants and Auditors Ltd | FBAA or ABAA |
| The Association of International Accountants Ltd | FAIA or AAIA |
and any other society (incorporated under the Companies Acts or otherwise) of persons describing themselves as accountants.
