So what about qualified accountants whose qualification is no longer current, i.e. they are a chartered accountant, but not a current member of ACCA, and got their qualifications in another country?

Can an accountant be a professional referee if they currently work as the accountant for their own business, but have not maintained their professional membership of ACCA or whatever the equivalent membership was in the country they were living in when they first qualified? What about retired accoun...