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Section 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:

Proviso

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.