Chartered Accountants Act, 1949

[Act No. 38 of Year 1949]

Contents
Sections	Particulars
Chapter I	Preliminary
1	Short title, extent and commencement
2	Interpretation
Chapter II	The Institute Of Chartered Accountants Of India
3	Incorporation of the Institute
4	Entry of names in the Register
5	Fellows and associates
6	Certificate of practice
7	Members to be known as Chartered Accountants
8	Disabilities
Chapter III	Council Of The Institute
9	Constitution of the Council of the Institute
10	Mode of election to the Council
11	Nomination in default of election or nomination
12	President and Vice-President
13	Resignation of membership and casual vacancies
14	Duration and dissolution of Council
15	Functions of the Council
16	Staff, remuneration and allowances
17	Committees of the Council
18	Finances of the Council
Chapter IV	Register Of Members
19	Register
20	Removal from the Register
Chapter V	Misconduct
21	Procedure in inquiries relating to misconduct of members of Institute
22	Professional misconduct defined
22A	Appeals
Chapter VI	Regional Councils
23	Constitution and functions of Regional Councils
Chapter VII	Penalties
24	Penalty for falsely claiming to be a member, etc.
24A	Penalty for using name of the Council, awarding degrees of chartered accountancy, etc.
25	Companies not to engage in accountancy
26	Unqualified persons not to sign documents
27	Maintenance of branch offices
28	Sanction to prosecute
Chapter VIII	Miscellaneous
29	Reciprocity
30	Power to make regulations
30A	Powers of Central Government to direct regulations to be made or to make or amend regulation
30B	Laying of Regulations
31	Construction of references
32	Act not to affect right of accountants to practice as such in Part B States
33	[Repealed by the Repealing and Amending Act, 1952 (48 of 1952)]
Schedule I	Part I
	Part II
	Part III
Schedule II	Part I
	Part II

An Act to make provision for the regulation of the profession of chartered accountants

WHEREAS it is expedient to make provision for the regulation of the profession of chartered accountants and for that purpose to establish an Institute of Chartered Accountants;

It is hereby enacted as follows:-