The Chartered Accountants Act, 1949
Central · 1949
- S. 1Short title, extent and commencement.
- S. 2Interpretation.
- S. 3Incorporation of the Institute.
- S. 4Entry of names in the Register of members.
- S. 5Fellows and Associates.
- S. 6Certificate of practice.
- S. 7Members to be known as Chartered Accountants.
- S. 8Disabilities.
- S. 9Constitution of the Council of the Institute
- S. 9ACoordination Committee.
- S. 10Re-election or re-nomination to Council.
- S. 10ASettlement of dispute regarding election.
- S. 10BEstablishment of Tribunal.
- S. 11Nomination in default of election or nomination.
- S. 12President and Vice-President.
- S. 13Resignation of membership and casual vacancies.
- S. 14Duration and dissolution of Council.
- S. 15Functions of the Council.
- S. 15AImparting education by Universities and other bodies.
- S. 15BFunctions of Institute.
- S. 16Officers and employees, salary, allowances, etc.
- S. 17Committees of the Council.
- S. 18Finance of the Council.
- S. 19Register of members.
- S. 20Removal from the Register of members.
Chapter 1[Chapter IVA
- S. 21Disciplinary Directorate.
- S. 21ABoard of Discipline.
- S. 21BDisciplinary Committee.
- S. 21CAuthority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court.
- S. 21DTransitional provisions.
- S. 22Professional or other misconduct defined.
- S. 22AConstitution of Appellate Authority.
- S. 22BTerm of office of Chairperson and members of Authority.
- S. 22CAllowances and conditions of service of Chairperson and members of Authority.
- S. 22DProcedure to be regulated by Authority.
- S. 22EOfficers and other staff of Authority.
- S. 22FResignation and removal of Chairperson and members.
- S. 22GAppeal to Authority.
- S. 23Constitution and functions of Regional Councils.
- S. 24Penalty for falsely claiming to be a member, etc.
- S. 24APenalty for using name of the Council, awarding degrees of chartered accountancy, etc.
- S. 25Companies not to engage in accountancy.
- S. 26Unqualified persons not to sign documents.
- S. 27Maintenance of branch offices.
- S. 28Sanction to prosecute.
- S. 28AEstablishment of Quality Review Board.
- S. 28BFunctions of Board.
- S. 28CProcedure of Board.
- S. 28DTerms and conditions of services of Chairperson and members of Board and its expenditure.
- S. 29Reciprocity.
- S. 29APower of Central Government to make rules
- S. 30Power to make regulations.
- S. 30APowers of Central Government to direct regulations to be made or to make or amend regulations.
- S. 30BRules, regulations and notifications to be laid before Parliament
- S. 30CPower of Central Government to issue directions.
- S. 30DProtection of action taken in good faith.
- S. 30EMembers, etc., to be public servants.
- S. 31Construction of references.
- S. 32Act not to affect right of accountants to practise as such in Part B States.
- S. 33Repealed.