Section 27
Maintenance of branch offices.
The Chartered Accountants Act, 1949
About this Act
An Act to make provision for the regulation of the profession of chartered accountants.
(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.
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.
Notes
1 Subs. by Act 15 of 1959, s. 22, for "chartered accountant" (w.e.f. 1-7-1959).
2 Subs. by s. 22, ibid., for "firm of chartered accountants" (w.e.f. 1-7-1959).
2 Subs. by s. 22, ibid., for "firm of chartered accountants" (w.e.f. 1-7-1959).