Chapter 9Section 37Section 37Chapter 9Maintenance of branch offices(1)Where a cost accountant in practice or a firm of such costaccountants has more than one office in India, each one of such offices shall be in the separate charge of amember of the Institute:ProvisoProvided that the Council may in suitable cases exempt any cost accountant in practice or firm ofsuch cost accountants from the operation of this sub-section.(2)Every cost accountant in practice or firm of such cost accountants maintaining more than oneoffice shall send to the Council a list of offices and the persons in charge thereof and shall keep theCouncil informed of any changes in relation thereto.Section 36ASection 37Section 38