The Chartered Accountants Act, 1949
Central Act ยท Act 38 of 194959 provisions20 citing judgments
The enactment
| Long title | An Act to make provision for the regulation of the profession of chartered accountants. |
|---|---|
| Type | Act |
| Citation | Act 38 of 1949 |
| Year | 1949 |
| Jurisdiction | Central |
| Ministry | Ministry of Corporate Affairs |
| Status | In force as published by the source |
| Provisions published | 59 |
| Subjects | corporate |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title, extent and commencement.
- Section 2 Interpretation.2 citing judgments
- Section 3 Incorporation of the Institute.1 citing judgment
- Section 4 Entry of names in the Register of members.
- Section 5 Fellows and Associates.
- Section 6 Certificate of practice.1 citing judgment
- Section 7 Members to be known as Chartered Accountants.
- Section 8 Disabilities.
- Section 9 Constitution of the Council of the Institute1 citing judgment
- Section 9A Coordination Committee.
- Section 10 Re-election or re-nomination to Council.
- Section 10A Settlement of dispute regarding election.
- Section 10B Establishment of Tribunal.
- Section 11 Nomination in default of election or nomination.
- Section 12 President and Vice-President.
- Section 13 Resignation of membership and casual vacancies.
- Section 14 Duration and dissolution of Council.
- Section 15 Functions of the Council.1 citing judgment
- Section 15A Imparting education by Universities and other bodies.
- Section 15B Functions of Institute.
- Section 16 Officers and employees, salary, allowances, etc.
- Section 17 Committees of the Council.1 citing judgment
- Section 18 Finance of the Council.
- Section 19 Register of members.
- Section 20 Removal from the Register of members.
- Section 21 Disciplinary Directorate.3 citing judgments
- Section 21A Board of Discipline.
- Section 21B Disciplinary Committee.1 citing judgment
- Section 21C Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court.
- Section 21D Transitional provisions.
- Section 22 Professional or other misconduct defined.4 citing judgments
- Section 22A Constitution of Appellate Authority.
- Section 22B Term of office of Chairperson and members of Authority.
- Section 22C Allowances and conditions of service of Chairperson and members of Authority.
- Section 22D Procedure to be regulated by Authority.
- Section 22E Officers and other staff of Authority.
- Section 22F Resignation and removal of Chairperson and members.
- Section 22G Appeal to Authority.
- Section 23 Constitution and functions of Regional Councils.
- Section 24 Penalty for falsely claiming to be a member, etc.
- Section 24A Penalty for using name of the Council, awarding degrees of chartered accountancy, etc.
- Section 25 Companies not to engage in accountancy.1 citing judgment
- Section 26 Unqualified persons not to sign documents.1 citing judgment
- Section 27 Maintenance of branch offices.
- Section 28 Sanction to prosecute.1 citing judgment
- Section 28A Establishment of Quality Review Board.
- Section 28B Functions of Board.
- Section 28C Procedure of Board.
- Section 28D Terms and conditions of services of Chairperson and members of Board and its expenditure.
- Section 29 Reciprocity.
- Section 29A Power of Central Government to make rules
- Section 30 Power to make regulations.1 citing judgment
- Section 30A Powers of Central Government to direct regulations to be made or to make or amend regulations.
- Section 30B Rules, regulations and notifications to be laid before Parliament1 citing judgment
- Section 30C Power of Central Government to issue directions.
- Section 30D Protection of action taken in good faith.
- Section 30E Members, etc., to be public servants.
- Section 31 Construction of references.
- Section 32 Act not to affect right of accountants to practise as such in Part B States.
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