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In force

The Chartered Accountants Act, 1949

53 sections · As amended up to 2026-08

Sections

  1. IV — REGISTER OF MEMBERS
  2. 1The Explanation omitted by Act 12 of 2022, s. 24 (w.e.f. 10-5-2022)
  3. VIII — MISCELLANEOUS
  4. 2Interpretation
  5. II — THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
  6. 3Incorporation of the Institute
  7. 4Entry of names in the
  8. 5Fellows and associates
  9. 6Certificate of practice
  10. 7Members to be known as Chartered Accountants
  11. 8Disabilities
  12. III — COUNCIL OF THE INSTITUTE
  13. 9Constitution of the Council of the Institute
  14. 9ACoordination Committee
  15. 10Re-election or re-nomination to Council
  16. 10ASettlement of dispute regarding election
  17. 10BEstablishment of Tribunal
  18. 11Nomination in default of election or nomination
  19. 12President and Vice-President
  20. 13Resignation of membership and casual vacancies
  21. 14Duration and dissolution of Council
  22. 15Functions of Council
  23. 15AImparting education by Universities and other bodies
  24. 16Officers and employees, salary, allowances, etc
  25. 17Committees of the Council
  26. 18Finances of the Council
  27. IV — REGISTER OF MEMBERS
  28. 20Removal from the 10[Register of members]
  29. 21Disciplinary Directorate
  30. 21ABoard of Discipline
  31. 21BDisciplinary Committee
  32. 21CAuthority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court
  33. 21DTransitional provisions
  34. 22Professional or other misconduct defined
  35. 22AConstitution of Appellate Authority
  36. 22BTerm of office of Chairperson and members of Authority
  37. 22CAllowances and conditions of service of Chairperson and members of Authority
  38. 22DProcedure to be regulated by Authority
  39. 22EOfficers and other staff of Authority
  40. 22FResignation and removal of Chairperson and members
  41. 22GAppeal to Authority
  42. VI — REGIONAL COUNCILS
  43. 23Constitution and functions of Regional Councils
  44. VII — PENALTIES
  45. 25Companies not to engage in accountancy
  46. 26Unqualified persons not to sign documents
  47. 27Maintenance of branch offices
  48. 28Sanction to prosecute
  49. 28AEstablishment of Quality Review Board
  50. 28BFunctions of Board
  51. 28CProcedure of Board
  52. 28DTerms and conditions of services of Chairperson and members of Board and its expenditure
  53. VIII — MISCELLANEOUS
  54. 29Reciprocity
  55. 29APower of Central Government to make rules
  56. 30Power to make regulations
  57. 30APowers of Central Government to direct regulations to be made or to make or amend regulations
  58. 30BRules, regulations and notifications to be laid before Parliament
  59. 30CPower of Central Government to issue directions
  60. 31Construction of references
  61. 32Act not to affect right of accountants to practise as such in Part B States