Subject to any legislative restrictions which might apply, a member may provide public accountancy services as a sole practitioner, in partnership with other individuals, through an incorporated entity, a trust or a combination of these entities.  
 
Regulation 9 states that:

“A member in public practice may perform by or through a partnership, an incorporated company, trust or any combination or partnership of these … any of the functions of a member in public practice which the practice entity concerned is permitted by law to perform.”