Section 31
Construction of references.
The Chartered Accountants Act, 1949
About this Act
An Act to make provision for the regulation of the profession of chartered accountants.
1[31. Construction of references.--Any reference to a chartered accountant or a registered
accountant or a certified or qualified auditor in any other law or in any document whatsoever shall be
construed as a reference to a chartered accountant in practice within the meaning of this Act.]
Notes
1 Subs. by Act 15 of 1959, s. 25, for section 31 (w.e.f. 1-7-1959).