[Code of Federal Regulations] [Title 12, Volume 1] [Revised as of January 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 12CFR19.194] [Page 275] TITLE 12--BANKS AND BANKING CHAPTER I--COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY PART 19_RULES OF PRACTICE AND PROCEDURE--Table of Contents Subpart K_Parties and Representational Practice Before the OCC; Standards of Conduct Sec. 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is qualified to practice as an attorney and is not currently under suspension or debarment pursuant to this subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as a certified public accountant or public accountant and is not currently under suspension or debarment by the OCC may practice before the OCC.