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Chartered Accountants Act, 1949

[Act No. 38 of Year 1949]

Contents
Sections Particulars
Chapter I Preliminary
1 Short title, extent and commencement
2 Interpretation
Chapter II The Institute Of Chartered Accountants Of India
3 Incorporation of the Institute
4 Entry of names in the Register
5 Fellows and associates
6 Certificate of practice
7 Members to be known as Chartered Accountants
8 Disabilities
Chapter III Council Of The Institute
9 Constitution of the Council of the Institute
10 Mode of election to the Council
11 Nomination in default of election or nomination
12 President and Vice-President
13 Resignation of membership and casual vacancies
14 Duration and dissolution of Council
15 Functions of the Council
16 Staff, remuneration and allowances
17 Committees of the Council
18 Finances of the Council
Chapter IV Register Of Members
19 Register
20 Removal from the Register
Chapter V Misconduct
21 Procedure in inquiries relating to misconduct of members of Institute
22 Professional misconduct defined
22A Appeals
Chapter VI Regional Councils
23 Constitution and functions of Regional Councils
Chapter VII Penalties
24 Penalty for falsely claiming to be a member, etc.
24A Penalty for using name of the Council, awarding degrees of chartered accountancy, etc.
25 Companies not to engage in accountancy
26 Unqualified persons not to sign documents
27 Maintenance of branch offices
28 Sanction to prosecute
Chapter VIII Miscellaneous
29 Reciprocity
30 Power to make regulations
30A Powers of Central Government to direct regulations to be made or to make or amend regulation
30B Laying of Regulations
31 Construction of references
32 Act not to affect right of accountants to practice as such in Part B States
33 [Repealed by the Repealing and Amending Act, 1952 (48 of 1952)]
Schedule I Part I
  Part II
  Part III
Schedule II Part I
  Part II

An Act to make provision for the regulation of the profession of chartered accountants

WHEREAS it is expedient to make provision for the regulation of the profession of chartered accountants and for that purpose to establish an Institute of Chartered Accountants;

It is hereby enacted as follows:-



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