以 NZ 爲例 New Zealand Institute of Chartered Accountants Act 1996 Section 14(1)
Every person commits an offence who,—
not being entitled to do so under the rules, uses in connection with his or her name, or with the name under which he or she carries on business,
the initials CA, ACA, FCA, FACA, CA (PP), ACA (PP), or AT or an abbreviation of the words chartered accountant, associate chartered accountant, registered accountant, or accounting technician, or any combination of any such initials or abbreviations, unless it is proved that
the manner and circumstances in which the initials or abbreviations were used were such as to raise no reasonable inference that they were referring to membership of the Institute.
大意是非本地會計師做以下事情是犯罪行爲:
1. 把自己的名字跟 CA, ACA, FCA, FACA, CA (PP), ACA (PP), AT 之中任一連在一起 2. 把自己的名字跟特許會計師,副特許會計師,註冊會計師或會計技師或任何縮寫的組合