Boland v Board of Inland Revenue

The Privy Council held the OPPOSITE of the stated principle: while a professional accountancy qualification is required for substantive promotion to Field Auditor III (reg 18/24) and for a 'prelude' acting appointment, it is NOT a requirement for a 'non-prelude' acting appointment under regulation 26. The minimum criteria for substantive promotion do not automatically govern all acting appointments. (Appeal nonetheless dismissed because the officers led no evidence their non-selection stemmed from that qualification error.)