1. A Registered Auditor, if the business property practitioner does not have a trust account exemption letter; or
2. A Registered Auditor or Chartered Accountant, if the business property practitioner is a company with a trust account exemption letter and its Public Interest Score (PIS) is 100 or above; or
3. A Registered Auditor, Chartered Accountant or any person qualified to be an accounting officer of a close corporation, if the business property practitioner has a trust account exemption letter and is a company with PIS of below 100 or is not a company