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 |
| SECOND SCHEDULE |