Section 37
Maintenance of branch offices.
The Cost Accountants Act, 1959
About this Act
An Act to make provision for the regulation of the profession of cost and works accountants.
(1) Where a cost accountant in practice or a firm of such cost
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 cost accountant in practice or firm of such cost accountants from the operation of this sub-section.
(2) Every cost accountant in practice or firm of such cost 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 cost accountant in practice or firm of such cost accountants from the operation of this sub-section.
(2) Every cost accountant in practice or firm of such cost 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.