Act Number: 23

Act Name: The Cost Accountants Act, 1959

Year: 1959

Enactment Date: 1959-05-19

Long Title: An Act to make provision for the regulation of the profession of cost and works accountants.

Ministry: Ministry of Corporate Affairs

Department:

Section 15A: Functions of Institute.
    1[15A. Functions of Institute.--The functions of the Institute shall include--
         (a) the examination of candidates for enrolment;
         (b) the regulation of training of students;
         (c) the maintenance and publication of a Register of persons qualified to practice as cost accountants;
         2[(ca) the maintenance and publication of a Register of firms;]
         (d) collection of fees from members, examinees and other persons;
         (e) subject to the orders of the appropriate authorities under this Act, the removal of names from the 3[Register of members and firms and the restoration of names to the Register of members and firms] which have been removed;
         (f) the maintenance of a library and publication of books and periodicals relating to accountancy and allied subjects;
         (g) the conduct of elections to the Council of the Institute; and
         (h) the granting or refusal of certificates of practice as per guidelines issued by the Council.]
Notes:
1. Ins. by Act 7 of 2006, s. 13 (w.e.f. 17-11-2006).
2. Ins. by Act 12 of 2022, s. 50 (w.e.f. 10-5-2022).
3. Subs. by s. 50, ibid., for “Register and the restoration to the Register of names” (w.e.f. 10-5-2022).
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