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Section 26: Unqualified persons not to sign documents.

The Chartered Accountants Act, 1949Central Act · Act 38 of 1949

(1) No person other than a member of the Institute shall sign any document on behalf of a [chartered accountant in practice] or a [firm of such chartered accountants] in his or its professional capacity.

[(2) Any person who contravenes the provisions of sub-section (1) shall, without prejudice to any other proceedings, which may be taken against him, be punishable on first conviction with a fine not less than [ one lakh rupees] but which may extend to [five lakh rupees], and in the event of a second or subsequent conviction with imprisonment for a term which may extend to one year or with fine not less [two lakh rupees] but which may extend to [ten lakh rupees] or with both.]

Where this provision sits

ActThe Chartered Accountants Act, 1949
Section26
Marginal noteUnqualified persons not to sign documents.
JurisdictionCentral
StatusIn force as published by the source
Judgments citing it1

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 15 of 1959. . Subs. by Act 15 of 1959, s. 22, for chartered accountant (w.e.f. 1-7-1959).
  • substituted. . Subs. by s. 22, ibid., for firm of chartered accountants (w.e.f. 1-7-1959).
  • substituted, Act 9 of 2006. . Subs. by Act 9 of 2006, s. 23, for sub-section (2) (w.e.f. 8-8-2006).
  • substituted, Act 12 of 2022. . Subs. by Act 12 of 2022, s. 31, for "five thousand rupees" (w.e.f. 10-5-2022).
  • substituted. . Subs. by s. 31, ibid., for "one lakh rupees" (w.e.f. 10-5-2022).
  • substituted. . Subs. by s. 31, ibid., for "ten thousand rupees" (w.e.f. 10-5-2022).
  • substituted. . Subs. by s. 31, ibid., for "two lakh rupees" (w.e.f. 10-5-2022).

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