Section 27: Unqualified persons not to sign documents.

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

(1) No person other than a member of the Institute shall sign any document on behalf of cost accountant in practice or a firm of such cost 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 a fine not less than [two lakh rupees] but which may extend to [ten lakh rupees[ or with both.]

Where this provision sits

Act	The Cost Accountants Act, 1959
Section	27
Marginal note	Unqualified persons not to sign documents.
Jurisdiction	Central
Status	In 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 7 of 2006. . Subs. by Act 7 of 2006, s. 24, for sub-section (2) (w.e.f. 17-11-2006)
substituted, Act 12 of 2022. . Subs. by Act 12 of 2022, s. 66, for “five thousand rupees” (w.e.f. 10-5-2022).
substituted. . Subs. by s. 66, ibid., for “ one lakh rupees” (w.e.f. 10-5-2022).
substituted. . Subs. by s. 66, ibid., for “ten thousand rupees” (w.e.f. 10-5-2022).
substituted. . Subs. by s. 66, ibid., for “ two lakh rupees” (w.e.f. 10-5-2022).

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Cost Accountants Act, 1959 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.