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