#7. No person (except as otherwise provided by these presents) shall be eligible for admission as an Associate of the Institute unless he: -

(a) has attained the age of twenty-one years,

(b) has passed such examination or examinations as may from time to time by bye-laws or otherwise be prescribed by the Council, or is a full member of one of the accountancy bodies or other professional bodies as recognised by the Council,

(c) has proved to the satisfaction of the Council that he has had not less than five years' experience in the field of taxation,

and in all cases satisfies the Council as to his general character and suitability.

8. If any applicant for Membership as an Associate satisfies the Council that he is a graduate of a University approved by the Council or that there are otherwise adequate grounds for special consideration, the Council may if in their absolute discretion they shall think fit reduce, but by not more than two years, the period of taxation experience required under the last preceding Article.

9. In any special case, where an applicant for admission to Membership has passed an examination or examinations declared by bye-laws to be equivalent to those of the Institute, and has had the requisite taxation experience, the Council at a duly constituted meeting may, by the votes of three-fourths at least of those present, dispense with the usual examination for admission.

10. Save in the case of the Subscribers to these presents all applications for admission to Membership of the Institute shall be made to the Council in the form for the time being prescribed by the Council accompanied by such other information as the Council may from time to time determine.

11. The Council shall have full discretion (subject only to these presents and to the bye-laws) to determine as to the admission of all applicants and its decision shall be final. The Council shall not be bound to give any reason for its decision.

12. Any person eligible for admission as a Fellow of the Institute may be admitted an Associate of the Institute, and any person who has become an Associate may, if eligible, become a Fellow on payment of the additional fees required by these presents or by the bye-laws at the time the application is made.

++13. Where an applicant for admission to Membership holds the diploma of Membership of any association of accountants or other professional body incorporated outside Hong Kong, and such association or professional body is statutorily recognised by the Government of Hong Kong and is also recognised in this behalf by the Bye-laws of the Institute, the Council at a duly constituted meeting may, by the votes of three-fourths at least of those present, admit such applicant to Membership as a Fellow or Associate as the Council may determine.

14. Every Member shall be entitled to a certificate of Membership as a Fellow, Associate or Honorary Member, as the case may be; such certificate shall be in the form set out in the schedule to these presents. All certificates issued by the Institute shall remain the property of the Institute and the holder of any certificate is bound under these presents to return the said certificate to the Institute on his ceasing to be a Member of the Institute for any reason whatsoever.

15. Members of each class in the Institute shall in order to indicate membership of that class be entitled to such designatory letters as may be prescribed by the bye-laws.

16. Every person shall, upon applying for admission, sign an undertaking that he will, if admitted, and so long as he is a Member, duly observe these presents and the bye-laws and all rules and regulations of the Institute for the time being in force, and that he will not use any designation or designatory letters denoting Membership except while a Member of the Institute.

#As amended by Special Resolution passed on 9th July 1976
++ As amended by Special Resolution passed on 31st October 2000