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Chartered Accountants Act, 1949
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Act No. 38 of 1949 · Act structure
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9 chapters · 60 sections · 2 schedules. Tap a division to reveal its provisions.
9 chapters · 60 sections · 2 schedules. Press ⌘K to jump.
the Institute of Chartered Accountants of India
Council of the Institute
Chapter 3 overview
- Constitution of the Council of the Institute
- Coordination Committee
- Re-election or re-nomination to Council
- Settlement of dispute regarding election
- Establishment of Tribunal
- Nomination in default of election or nomination
- President and Vice-President
- Resignation of membership and casual vacancies
- Duration and dissolution of Council
- Functions of the Council
- Imparting education by Universities and other bodies
- Functions of Institute
- Officers and employees, salary, allowances, etc
- Committees of the Council
- Finance of the Council
Register of Members
Misconduct
Chapter 5 overview
- Disciplinary Directorate
- Board of Discipline
- Disciplinary Committee
- Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court
- Transitional provisions
- Professional or other misconduct defined
- Constitution of Appellate Authority
- Term of office of Chairperson and members of Authority
- Allowances and conditions of service of Chairperson and members of Authority
- Procedure to be regulated by Authority
- Officers and other staff of Authority
- Resignation and removal of Chairperson and members
- Appeal to Authority
Regional Councils
Penalties
Quality Review Board
Miscellaneous
Chapter 8 overview
- Reciprocity
- Power of Central Government to make rules
- Power to make regulations
- Powers of Central Government to direct regulations to be made or to make or amend regulations
- Rules, regulations and notifications to be laid before Parliament
- Power of Central Government to issue directions
- Protection of action taken in good faith
- Members, etc., to be public servants
- Construction of references
- Act not to affect right of accountants to practise as such in Part B States
- Repealed