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SECTIONS

Chartered Accountants Act, 1949

As amended upto date

   
  Preamble
   
  CHAPTER I : PRELIMINARY
1. Short title, extent and commencement
2. Interpretation
   
  CHAPTER II : THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
3. Incorporation of the Institute
4. Entry of names in the Register
5. Fellows and Associates
6. Certificate of practice
7. Members to be known as Chartered Accountants
8. Disabilities
   
  CHAPTER III : COUNCIL OF THE INSTITUTE
9. Constitution of the Council of the Institute
10. Re-election or re-nomination to Council
10-A. Settlement of dispute regarding election
10-B. Establishment of Tribunal
11. Nomination in default of election or nomination
12. President and Vice-President
13. Resignation of membership and casual vacancies
14. Duration and dissolution of Council
15. Functions of Council
15-A. Imparting education by Universities and other bodies
16. Officers and employees, salary, allowances, etc
17. Committees of the Council
18. Finance of the Council
   
  CHAPTER IV : REGISTER OF MEMBERS
19. Register
20. Removal from the Register
   
  CHAPTER V : MISCONDUCT
21. Disciplinary Directorate
21-A. Board of Discipline
21-B. Disciplinary Committee
21-C. Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court
21-D. Transitional provisions
22. Professional or other misconduct defined
22-A. Constitution of Appellate Authority
22-B. Term of office of Chairperson and members of Authority
22-C. Allowances and conditions of service of Chairperson and members of Authority
22-D. Procedure to be regulated by Authority
22-E. Officers and other staff of Authority
22-F. Resignation and removal of Chairperson and members
22-G. Appeal to Authority
   
  CHAPTER VI : REGIONAL COUNCILS
23. Constitution and functions of Regional Councils
   
  CHAPTER VII : PENALTIES
24. Penalty for falsely claiming to be a member, etc
24-A. Penalty for using name of the Council, awarding degrees of chartered accountancy, etc
25. Companies not to engage in accountancy
26. Unqualified persons not to sign documents
27. Maintenance of branch offices
28. Sanction to prosecute
   
  CHAPTER VII A : QUALITY REVIEW BOARD
28-A. Establishment of Quality Review Board
28-B. Functions of Board
28-C. Procedure of Board
28-D. Terms and conditions of services of Chairperson and members of Board and its expenditure
   
  CHAPTER VIII : MISCELLANEOUS
29. Reciprocity
29-A. Power of Central Government to make rules
30. Power to make regulations
30-A. Powers of Central Government to direct regulations to be made or to make or amend regulations
30-B. Rules, regulations and notifications to be laid before Parliament
30-C. Power of Central Government to issue directions
30-D. Protection of action taken in good faith
30-E. Members, etc., to be public servants
31. Construction of references
32. Act not to affect right of accountants to practise as such in Part B States
33. Amendment of section 144, Indian Companies Act, 1913
   
  FIRST SCHEDULE
  SECOND SCHEDULE
 
 
 

 

 

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