Authorised representative qualifications recognises specified accountancy and secretarial examinations for eligibility to represent taxpayers in tax proceedings. Rule 50 recognises specific professional examinations as qualifying credentials for authorised representatives: the National Diploma in Commerce with Advanced Accountancy and Auditing elective; the Government Diploma in Company Secretaryship; the Final Examination of the Institute of Company Secretaries; the Final Examination of the Institute of Cost and Works Accountants; departmental Assessing Officer examinations conducted for revenue service probationers or promotions; and the Revenue Audit Examination for Section Officers conducted by the Comptroller and Auditor General's office.