CHARTERED ACCOUNTANTS ACT, 1949

 

SECTION

 

PRELIMINARY

 

1.         Short title, extent and commencement

2.         Interpretation

 

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

 

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 

 

REGISTER OF MEMBERS

 

19.        Register

20.        Removal from the Register

 

MISCONDUCT

 

21.        Procedure in inquiries relating to misconduct of members of Institute

22.        Professional misconduct defined

22A.     Appeals

                       

REGIONAL COUNCILS

 

23.        Constitution and functions of Regional Councils

                       

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

 

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

 

FIRST SCHEDULE

SECOND SCHEDULE