Bare Act Search Results

The Kerala Local Fund Audit Act, 1994 [1] Complete Act

State: Kerala

Year: 1994

THE KERALA LOCAL FUND AUDIT ACT, 1994 [1] THE KERALA LOCAL FUND AUDIT ACT, 1994 [1] ( ACT 14 OF 1994) An Act to provide for and to regulate the audit of the local funds under the management or control of certain local authorities in the State of Kerala Preamble . -WHEREAS it is expedient to provide for and to regulate the audit of the local funds under the management or control of certain local authorities in the State of Kerala ; BE it enacted in the Forty-fifth Year of the Republic of India as follows: - 1. Short title and commencement. - (1) This Act may be called the Kerala Local Fund Audit Act, 1994. (2) It extends to the whole of the State of Kerala . (3) It shall come into force on such date as the Government may by notification in the Gazette, appoint. 2 . Definitions . -In this Act, unless the context otherwise requires, - ( a ) 'auditor' means the Director of Local Fund Audit and includes any other officer of the Local Fund Audit Department empowered by the Director to perform the functions of an auditor under this Act; (b) 'concurrent audit' means continuous audit of accounts of a local authority by auditors specially appointed by the Government by virtue of.....

The Bombay Local Fund Audit Act 1930 Complete Act

State: Maharashtra

Year: 1930

THE BOMBAY LOCAL FUND AUDIT ACT 1930 THE BOMBAY LOCAL FUND AUDIT ACT 1930 Bombay Act No. XXV of l931 17th September 1930 Adapted and modified by the Adaptation Laws of Indian laws Order in council Amended by Bom. 12 of 1949 8 of 1950. Adapted and modified by the Adaptation of Laws Order, 195O Amended by Bom. 9 of 1955. Adapted and modified by the Bombay Adaptation of Law (State and Concurrent Subjects) Order, 1956. Adapted and modified by the Mabarashtra Laws (State and, Concurrent Subjects) Order, Amended by Mah. 3 of 1961. 5 of 1962. 35 of1963. 25 of 1968. 40 of 1971. 39 of 1977. An Act to provide for and regulate the audit of the local funds under the management or control of certain local authorities in the 3[State of Maharashtra except Greater Bombay. Whereas it is expedient to provide for and regulate the audit of the local funds under the management or control of certain local authorities in the 1[State of Maharashtra except Greater Bombay in manner hereinafter appearing; . 2 xx x x 1. These words were substituted for the words "Bombay Presidency except Greater Bombay" by Mah. 3 of 1961, Ss. 3 and 4. 2. The portion beginning with "And whereas" and ending.....

The Assam Cooperative Societies Act, 1949 Complete Act

State: Assam

Year: 1949

.....and amend the law relating to Co-operative Societies in the Province of Assam. It is hereby enacted as follows: COMMENTS Preamble. This act has been enacted to facilitate the formation and working of Co-operative Societies and to consolidate and amend the law relating to the Co operative Societies in the State of Assam. There is a Central Act, viz., the Co-operative Societies Act, 1912, which amended the Co-operative Credit Societies Act, 1904. The Act of 1904 applies to Societies for the purpose of Co-operative Credit only and not to Co-operative Societies of other kinds. The Central Act has been repealed in its application to Assam and Nagaland by the present Assam Act 1 of 1950. The policy of the Co-operative Societies Act is to save the person concerned from protractive, expensive and sometimes ruinous litigation of the civil courts and its object is to encourage, help and bring co-operation among the persons having limited means. The object of the Co-operative Societies is also to create the quality of credit-worthiness among agriculturists, artisans and other persons with common economic needs so as to bring about a higher standard of living, better business,.....

Cost and Works Accountants Act, 1959 Schedule II

Title: Second Schedule

State: Central

Year: 1959

.....of any business or enterprise in which he, his firm or a partner in his firm has a substantial interest; (5) fails to disclose a material fact known to him in a cost or pricing statement, which is not disclosed in a cost or pricing statement but disclosure of which is necessary in making such statement where he is concerned with such statement in a professional capacity; (6) fails to report a material mis-statement known to him to appear in a cost or pricing statement with which he is concerned in a professional capacity; (7) does not exercise due diligence, or is grossly negligent in the conduct of his professional duties; (8) fails to obtain sufficient information which is necessary for expression of an opinion or its exceptions are sufficiently material to negate the expression of an opinion ; (9) fails to invite attention to any material departure from the generally accepted procedure of costing and pricing applicable to the circumstances; (10) fails to keep moneys of his client other than fees or remuneration or money meant to be expended in a separate banking account or to use such moneys for purposes for which they are intended within a reasonable.....

Chartered Accountants Act, 1949 Schedule II

Title: The Second Schedule

State: Central

Year: 1949

.....of any business or enterprise in which he, his firm, or a partner in his firm has a substantial interest; (5) fails to disclose a material fact known to him which is not disclosed in a financial statement, but disclosure of which is necessary in making such financial statement where he is concerned with that financial statement in a professional capacity; (6) fails to report a material misstatement known to him to appear in a financial statement with which he is concerned in a professional capacity; (7) does not exercise due diligence, or is grossly negligent in the conduct of his professional duties; (8) fails to obtain sufficient information which is necessary for expression of an opinion or its exceptions are sufficiently material to negate the expression of an opinion; (9) fails to invite attention to any material departure from the generally accepted procedure of audit applicable to the circumstances; (10) fails to keep moneys of his client other than fees or remuneration or money meant to be expended in a separate banking account or to use such moneys for purposes for which they are intended within a reasonable time. PART II Professional misconduct.....

Company Secretaries Act 1980 Schedule I

Title: First Schedule

State: Central

Year: 1980

.....as may be prescribed, including a resident who but for his residence abroad would be entitled to be registered as a member under clause (e) of sub-section (1) of section 4 or whose qualifications are recognised by the Central Government or the Council for the purpose of permitting such partnerships; (5) secures, either through the services of a person who is not an employee of such company secretary or who is not his partner or by means which are not open to a Company Secretary, any professional business: Provided that nothing herein contained shall be construed as prohibiting any arrangement permitted in terms of items (2), (3) and (4) of this Part; (6) solicits clients or professional work, either directly or indirectly, by circular, advertisement, personal communication or interview or by any other means: Provided that nothing herein contained shall be construed as preventing or prohibiting-- (i) any company secretary from applying or requesting for or inviting or securing professional work from another company secretary in practice; or (ii) a member from responding to tenders or enquiries issued by various users of professional services or organisations from.....

Company Secretaries Act 1980 Schedule II

Title: Second Schedule

State: Central

Year: 1980

.....given to any business or enterprise in which he, his firm, or a partner in his firm has a substantial interest; (5) fails to disclose a material fact known to him in his report or statement but the disclosure of which is necessary in making such report or statement, where he is concerned with such report or statement in a professional capacity; (6) fails to report a material mis-statement known to him and with which he is concerned in a professional capacity; (7) does not exercise due diligence, or is grossly negligent in the conduct of his professional duties; (8) fails to obtain sufficient information which is necessary for expression of an opinion or its exceptions are sufficiently material to negate the expression of an opinion; (9) fails to invite attention to any material departure from the generally accepted procedure relating to the secretarial practice; (10) fails to keep moneys of his client other than fees or remuneration or money meant to be expended in a separate banking account or to use such moneys for purposes for which they are intended within a reasonable time. PART II Professional misconduct in relation to members of the Institute generally .....

Chartered Accountants (Amendment) Act 2006 Schedule II

Title: Second Schedule

State: Central

Year: 2006

.....of any business or enterprise in which he, his firm, or a partner in his firm has a substantial interest; (5) fails to disclose a material fact known to him which is not disclosed in a financial statement, but disclosure of which is necessary in making such financial statement where he is concerned with that financial statement in a professional capacity; (6) fails to report a material misstatement known to him to appear in a financial statement with which he is concerned in a professional capacity; (7) does not exercise due diligence, or is grossly negligent in the conduct of his professional duties; (8) fails to obtain sufficient information which is necessary for expression of an opinion or its exceptions are sufficiently material to negate the expression of an opinion; (9) fails to invite attention to any material departure from the generally accepted procedure of audit applicable to the circumstances; (10) fails to keep moneys of his client other than fees or remuneration or money meant to be expended in a separate banking account or to use such moneys for purposes for which they are intended within a reasonable time. PART II Professional misconduct.....

Cost and Works Accountants (Amendment) Act, 2006 Schedule II

Title: The Second Schedule

State: Central

Year: 2006

.....of any business or enterprise in which he, his firm or a partner in his firm has a substantial interest; (5) fails to disclose a material fact known to him in a cost or pricing statement, which is not disclosed in a cost or pricing statement but disclosure of which is necessary in making such statement where he is concerned with such statement in a professional capacity; (6) fails to report a material mis-statement known to him to appear in a cost or pricing statement with which he is concerned in a professional capacity; (7) does not exercise due diligence, or is grossly negligent in the conduct of his professional duties; (8) fails to obtain sufficient information which is necessary for expression of an opinion or its exceptions are sufficiently material to negate the expression of an opinion ; (9) fails to invite attention to any material departure from the generally accepted procedure of costing and pricing applicable to the circumstances; (10) fails to keep moneys of his client other than fees or remuneration or money meant to be expended in a separate banking account or to use such moneys for purposes for which they are intended within a reasonable.....

PUBLIC ACCOUNTANTS' DEFAULT ACT, 1850 Section 4

Title: Prosecution of accountants and sureties

State: Central

Year: 1850

The person or persons at the head of the office to which any public accountant belongs may proceed against any such public accountant and his sureties for any loss or defalcation in his accounts, as if the amount thereof were an arrear of land-revenue due to Government.