The Chartered Accountants Act, 1949

60 sections.

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Section 1 — Short title, extent and commencement.
Section 2 — Interpretation.
Section 3 — Incorporation of the Institute.
Section 4 — Entry of names in the Register of members.
Section 5 — Fellows and Associates.
Section 6 — Certificate of practice.
Section 7 — Members to be known as Chartered Accountants.
Section 8 — Disabilities.
Section 9 — Constitution of the Council of the Institute
Section 9A — Coordination Committee.
Section 10 — Re-election or re-nomination to Council.
Section 10A — Settlement of dispute regarding election.
Section 10B — Establishment of Tribunal.
Section 11 — Nomination in default of election or nomination.
Section 12 — President and Vice-President.
Section 13 — Resignation of membership and casual vacancies.
Section 14 — Duration and dissolution of Council.
Section 15 — Functions of the Council.
Section 15A — Imparting education by Universities and other bodies.
Section 15B — Functions of Institute.
Section 16 — Officers and employees, salary, allowances, etc.
Section 17 — Committees of the Council.
Section 18 — Finance of the Council.
Section 19 — Register of members.
Section 20 — Removal from the Register of members.
Section 21 — Disciplinary Directorate.
Section 21A — Board of Discipline.
Section 21B — Disciplinary Committee.
Section 21C — Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court.
Section 21D — Transitional provisions.
Section 22 — Professional or other misconduct defined.
Section 22A — Constitution of Appellate Authority.
Section 22B — Term of office of Chairperson and members of Authority.
Section 22C — Allowances and conditions of service of Chairperson and members of Authority.
Section 22D — Procedure to be regulated by Authority.
Section 22E — Officers and other staff of Authority.
Section 22F — Resignation and removal of Chairperson and members.
Section 22G — Appeal to Authority.
Section 23 — Constitution and functions of Regional Councils.
Section 24 — Penalty for falsely claiming to be a member, etc.
Section 24A — Penalty for using name of the Council, awarding degrees of chartered accountancy, etc.
Section 25 — Companies not to engage in accountancy.
Section 26 — Unqualified persons not to sign documents.
Section 27 — Maintenance of branch offices.
Section 28 — Sanction to prosecute.
Section 28A — Establishment of Quality Review Board.
Section 28B — Functions of Board.
Section 28C — Procedure of Board.
Section 28D — Terms and conditions of services of Chairperson and members of Board and its expenditure.
Section 29 — Reciprocity.
Section 29A — Power of Central Government to make rules
Section 30 — Power to make regulations.
Section 30A — Powers of Central Government to direct regulations to be made or to make or amend regulations.
Section 30B — Rules, regulations and notifications to be laid before Parliament
Section 30C — Power of Central Government to issue directions.
Section 30D — Protection of action taken in good faith.
Section 30E — Members, etc., to be public servants.
Section 31 — Construction of references.
Section 32 — Act not to affect right of accountants to practise as such in Part B States.
Section 33 — Repealed.