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Without that, fines enforcement officers cannot know whether offenders are in work or on benefits, they cannot identify bank accounts, or arrest wages, benefits or savings.
I am getting my higher national certificate accounting qualification here. The law in Spain is different, so I would not be able to be an accountant there.
Examples of the people who might be exempted from that are accountants who act as treasurers rather than those who are directly active in working with children, whether or not they are supervised.