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Section 27: Maintenance of branch offices.

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

(1) Where a [chartered accountant in practice] or a [firm of such chartered 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:

Provided that the Council may in suitable cases exempt any [chartered accountant in practice] or a [firm of such chartered accountants] from the operation of this sub-section

(2) Every [chartered accountant in practice] or a [firm of such chartered 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.

Where this provision sits

ActThe Chartered Accountants Act, 1949
Section27
Marginal noteMaintenance of branch offices.
JurisdictionCentral
StatusIn force as published by the source

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).

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