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Section 24: Penalty for falsely claiming to be a member, etc.

The Cost Accountants Act, 1959Central Act · Act 23 of 1959

Any person who,--

(i) not being a member of the Institute--

(a) represents that he is a member of the Institute; or

(b) uses the designation cost accountant; or

(ii) being a member of the Institute, but not having a certificate of practice, represents that he is in practice or practices as a cost accountant;

shall be punishable on first conviction with fine which may extend to [one lakh rupees], and on any subsequent conviction with imprisonment which may extend to six months, or with fine which may extend to [five lakh rupees], or with both.

Where this provision sits

ActThe Cost Accountants Act, 1959
Section24
Marginal notePenalty for falsely claiming to be a member, etc.
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 12 of 2022. Subs. by Act 12 of 2022, s. 63, for “one thousand rupees” (w.e.f. 10-5-2022).
  • substituted. . Subs. by s. 63, ibid., for “five thousand rupees” (w.e.f. 10-5-2022).

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