Chartered Accountants Act, 1949
6. Certificate of practice
(1) No member of the Institute shall be entitled to practice
whether in India or elsewhere unless he has obtained from the Council a
certificate of practice:
PROVIDED that nothing contained in this sub-section
shall apply to any person who, immediately before the commencement of this Act,
has been in practice as a registered accountant or a holder of a restricted
certificate until one month has elapsed from the date of the first meeting of
the Council.
(2) Every such member shall pay such annual fee for his
certificate as may be prescribed, and such fee shall be payable on or before
the lst day of April in each year.