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Section 27

Maintenance of branch offices

(1)
Where a chartered accountant in practice or a firm of

such chartered 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:

Proviso

Provided that the Council may in suitable cases exempt any chartered accountant in practice or a firm of such chartered accountants from the operation of this sub-section

(2)
Every chartered accountant in practice or a firm of such chartered 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.
Notes, amendments & references (2)

1 Subs. by Act 15 of 1959, s. 22, for "chartered accountant" (w.e.f. 1-7-1959).

2 Subs. by s. 22, ibid ., for "firm of chartered accountants" (w.e.f. 1-7-1959).