Act Info:
Preamble1 - CHARTERED ACCOUNTANTS ACT, 1949
Chapter I Section1 - Short title, extent and commencement
Section2 - Interpretation
Chapter II Section3 - Incorporation of the Institute
Section4 - Entry of names in the Register
Section5 - Fellows and associates
Section6 - Certificate of practice
Section7 - Members to be known as Chartered Accountants
Section8 - Disabilities
Chapter III Section9 - Constitution of the Council of the Institute
Section10 - Re-election or re-nomination to Council
Section10A - Settlement of Dispute Regarding Election
Section10B - Establishment of Tribunal
Section11 - Nomination in default of election or nomination
Section12 - President and Vice-President
Section13 - Resignation of membership and casual vacancies
Section14 - Duration and dissolution of Council
Section15 - Functions of Council
Section15A - Imparting education by Universities and other bodies
Section16 - Officers and employees, salary, allowances, etc.
Section17 - Committees of the Council
Section18 - Finance of the Council
Chapter IV Section19 - Register
Section20 - Removal from the Register
ChapterV - MISCONDUCT
Section21 - Disciplinary Directorate
Section21A - Board of Discipline
Section21B - Disciplinary Committee
Section21C - Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court
Section21D - Transitional provisions
Section22 - Professional or other misconduct defined
Section22A - Constitution of Appellate Authority
Section22B - Term of office of Chairperson and members of Authority
Section22C - Allowances and conditions of service of Chairperson and members of Authority
Section22D - Procedure to be regulated by Authority
Section22E - Officers and other staff of Authority
Section22F - Resignation and removal of Chairperson and members
Section22G - Appeal to Authority
Chapter VI Section23 - Constitution and functions of Regional Councils
Chapter VII Section24 - Penalty for falsely claiming to be a member, etc.
Section24A - Omitted
Section25 - Companies not to engage in accountancy
Section26 - Unqualified persons not to sign documents
Section27 - Maintenance of branch offices
Section28 - Sanction to prosecute
ChapterVIIA - QUALITY REVIEW BOARD
Section28A - Establishment of Quality Review Board
Section28B - Functions of Board
Section28C - Procedure of Board
Section28D - Terms and conditions of services of Chairperson and members of Board and its expenditure
Chapter VIII Section29 - Reciprocity
Section29A - Power of Central Government to make rules
Section30 - Power to make regulations
Section30A - Powers of Central Government to direct regulations to be made or to make or amend regulations
Section30B - Rules, regulations and notifications to be laid before Parliament
Section30C - Power of Central Government to issue directions
Section30D - Protection of action taken in good faith
Section30E - Members, etc., to be public servants
Section31 - Construction of references
Section32 - Act not to affect right of accountants to practise as such in Part B States
Section33 - Amendment of Section 144, Indian Companies Act, 1913
ScheduleI - THE FIRST SCHEDULE
ScheduleII - THE SECOND SCHEDULE