| SECTIONS |
Chartered
Accountants Act, 1949
As amended upto date |
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Preamble |
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CHAPTER I : PRELIMINARY |
| 1. |
Short
title, extent and commencement |
| 2. |
Interpretation |
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CHAPTER II : THE INSTITUTE OF CHARTERED ACCOUNTANTS
OF INDIA |
| 3. |
Incorporation
of the Institute |
| 4. |
Entry
of names in the Register |
| 5. |
Fellows
and Associates |
| 6. |
Certificate
of practice |
| 7. |
Members
to be known as Chartered Accountants |
| 8. |
Disabilities |
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CHAPTER III : COUNCIL OF THE INSTITUTE |
| 9. |
Constitution
of the Council of the Institute |
| 10. |
Re-election
or re-nomination to Council |
| 10-A. |
Settlement
of dispute regarding election |
| 10-B. |
Establishment
of Tribunal |
| 11. |
Nomination
in default of election or nomination |
| 12. |
President
and Vice-President |
| 13. |
Resignation
of membership and casual vacancies |
| 14. |
Duration
and dissolution of Council |
| 15. |
Functions
of Council |
| 15-A. |
Imparting
education by Universities and other bodies |
| 16. |
Officers
and employees, salary, allowances, etc |
| 17. |
Committees
of the Council |
| 18. |
Finance
of the Council |
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CHAPTER IV : REGISTER OF MEMBERS |
| 19. |
Register |
| 20. |
Removal
from the Register |
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CHAPTER V : MISCONDUCT |
| 21. |
Disciplinary
Directorate |
| 21-A. |
Board
of Discipline |
| 21-B. |
Disciplinary
Committee |
| 21-C. |
Authority,
Disciplinary Committee, Board of Discipline and Director
(Discipline) to have powers of civil court |
| 21-D. |
Transitional
provisions |
| 22. |
Professional
or other misconduct defined |
| 22-A. |
Constitution
of Appellate Authority |
| 22-B. |
Term
of office of Chairperson and members of Authority |
| 22-C. |
Allowances
and conditions of service of Chairperson and members of
Authority |
| 22-D. |
Procedure
to be regulated by Authority |
| 22-E. |
Officers
and other staff of Authority |
| 22-F. |
Resignation
and removal of Chairperson and members |
| 22-G. |
Appeal
to Authority |
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CHAPTER VI : REGIONAL COUNCILS |
| 23. |
Constitution
and functions of Regional Councils |
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CHAPTER VII : PENALTIES |
| 24. |
Penalty
for falsely claiming to be a member, etc |
| 24-A. |
Penalty
for using name of the Council, awarding degrees of chartered
accountancy, etc |
| 25. |
Companies
not to engage in accountancy |
| 26. |
Unqualified
persons not to sign documents |
| 27. |
Maintenance
of branch offices |
| 28. |
Sanction
to prosecute |
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CHAPTER VII A : QUALITY REVIEW BOARD |
| 28-A. |
Establishment
of Quality Review Board |
| 28-B. |
Functions
of Board |
| 28-C. |
Procedure
of Board |
| 28-D. |
Terms
and conditions of services of Chairperson and members
of Board and its expenditure |
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CHAPTER VIII : MISCELLANEOUS |
| 29. |
Reciprocity |
| 29-A. |
Power
of Central Government to make rules |
| 30. |
Power
to make regulations |
| 30-A. |
Powers
of Central Government to direct regulations to be made
or to make or amend regulations |
| 30-B. |
Rules,
regulations and notifications to be laid before Parliament |
| 30-C. |
Power
of Central Government to issue directions |
| 30-D. |
Protection
of action taken in good faith |
| 30-E. |
Members,
etc., to be public servants |
| 31. |
Construction
of references |
| 32. |
Act
not to affect right of accountants to practise as such
in Part B States |
| 33. |
Amendment
of section 144, Indian Companies Act, 1913 |
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FIRST
SCHEDULE |
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SECOND
SCHEDULE |
