| SECTIONS | Chartered Accountants Act, 1949 As amended upto date |
| | |
| | Preamble |
| | |
| | CHAPTER I : PRELIMINARY |
| 1. | Short title, extent and commencement |
| 2. | Interpretation |
| | |
| | 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 |
| | |
| | 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 |
| | |
| | CHAPTER IV : REGISTER OF MEMBERS |
| 19. | Register |
| 20. | Removal from the Register |
| | |
| | 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 |
| | |
| | CHAPTER VI : REGIONAL COUNCILS |
| 23. | Constitution and functions of Regional Councils |
| | |
| | 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 |
| | |
| | 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 |
| | |
| | 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 |
| | |
| | FIRST SCHEDULE |
| | SECOND SCHEDULE |
