Chartered Accountants Act, 1949
27. Maintenance of branch offices
(1) Where a chartered accountant in practice or a 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 chartered accountant in practice or a firm of such chartered accountants
from the operation of this sub-section.
(2) Every chartered accountant in practice or a 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.