Chartered Accountants Act, 1949
23. Constitution and functions of Regional Councils
(1) For the purpose of advising and assisting it on matters concerning its functions, the Council may constitute such Regional Councils as and when it deems fit for one or more of the regional constituencies that may be specified by the Central Government under clause (a) of sub-section (2) of section 9.
(2) The Regional Councils shall be constituted in such manner and exercise such functions as may be prescribed.