Cost and Works Accountants Act, 1959
37. Maintenance of branch offices
(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.