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Chartered Accountants Act, 1949

[Act No. 38 of the Year 1949] 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:



Section Title
Section- 1 Section-1 Short title, extent and commencement Chapter 1
Section- 2 Section-2 Interpretation Chapter 1
Section- 3 Section-3 Incorporation of the Institute Chapter 1
Section- 4 Section-4 Entry of names in the Register Chapter 1
Section- 5 Section-5 Fellows and associates Chapter 1
Section- 6 Section-6 Certificate of practice Chapter 1
Section- 7 Section-7 Members to be known as Chartered Accountants Chapter 1
Section- 8 Section-8 Disabilities Chapter 1
Section- 9 Section-9 Constitution of the Council of the Institute9 Chapter 1
Section- 10 Section-10 Mode of election to the Council Chapter 1
Section- 11 Section-11 Nomination in default of election or nomination Chapter 1
Section- 12 Section-12 President and Vice-President Chapter 1
Section- 13 Section-13 Resignation of membership and casual vacancies Chapter 1
Section- 14 Section-14 Duration and dissolution of Council Chapter 1
Section- 15 Section-15 Functions of the Council Chapter 1
Section- 16 Section-16 Staff, remuneration and allowances Chapter 1
Section- 17 Section-17 Committees of the Council Chapter 1
Section- 18 Section-18 Finances of the Council Chapter 1
Section- 19 Section-19 Register Chapter 1
Section- 20 Section-20 Removal from the Register Chapter 1
Section- 21 Section-21 Procedure in inquiries relating to misconduct of members of Institute Chapter 1
Section- 22 Section-22 Professional misconduct defined Chapter 1
Section- 23 Section-23 Constitution and functions of Regional Councils Chapter 1
Section- 24 Section-24 Penalty for falsely claiming to be a member, etc Chapter 1
Section- 24A Section-24A Penalty for using name of the Council, awarding degrees of chartered accountancy, etc Chapter 1
Section- 25 Section-25 Companies not to engage in accountancy Chapter 1
Section- 26 Section-26 Unqualified persons not to sign documents Chapter 1
Section- 27 Section-27 Maintenance of branch offices Chapter 1
Section- 28 Section-28 Sanction to prosecute Chapter 1
Section- 29 Section-29 Reciprocity Chapter 1
Section- 30 Section-30 Power to make regulations Chapter 1
Section- 31 Section-31 Construction of references Chapter 1
Section- 32 Section-32 Act not to affect right of accountants to practice as such in Part B States Chapter 1
Section- 33 Section-33- repealed Chapter 1
Section- The Schedule PART1 Chapter 1
Section- PART 2 Chapter 1
Section- 22 A Section - 22A. Appeals Chapter 1
Section- 30 A Section - 30A. Powers of Central Government to direct regulations to be made or to make or amend regulation Chapter 1
Section- 30 B Section - 30B. Laying of Regulations Chapter 1
Section- PART 3 PROFESSIONAL MISCONDUCT IN RELATION TO MEMBERS OF THE INSTITUTE GENERALLY Chapter 1
Section- PART 1 PROFESSIONAL MISCONDUCT IN RELATION TO CHARTERED ACCOUNTANT IN PRACTICE REQUIRING ACTION BY A HIGH COURT Chapter 1
Section- PART 2 PROFESSIONAL MISCONDUCT IN RELATION TO MEMBERS OF THE INSTITUTE GENERALLY REQUIRING ACTION BY A HIGH COURT Chapter 1

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