(1) Where a 1 [chartered accountant in practice] or a 2 [firm of such chartered accountants] has more than one office in India, each one of such offices shall be in the separate charge of a member of the Institute: Provided that the Council may in suitable cases exempt any 1 [chartered accountant in practice] or a 2 [firm of such chartered accountants] from the operation of this sub-section (2) Every 1 [chartered accountant in practice] or a 2 [firm of such chartered accountants] maintaining more than one office shall send to the Council a list of offices and the persons in charge thereof and shall keep the Council informed of any changes in relation thereto.Open in Lexace · Ask the AI about this section
Lexace India is a legal-information & technology platform — not a law firm. It does not advertise, solicit work, or provide legal advice, and no advocate–client relationship is created. Bare-act text for general information; verify against the official source.