Section 2. Definitions and interpretation

THE SECOND SCHEDULE. THE COST ACCOUNTANTS ACT, 1959 ACT NO. 23 OF 1959 [19 th May , 1959.] 2. Definitions and interpretation. —(1) In this Act, unless the context otherwise requires,— (a) "associate" means an associate member of the Institute; 6 [(aa) "Authority" means the Appellate Authority referred to in section 22A; (aaa) "Board" means the Quality Review Board constituted under section 29A]; 7[(ab) "Board of Discipline" means the Board of Discipline constituted under sub-section (1) of section 21A; (ac) "Companies Act" means the Companies Act, 2013 (18 of 2013) or any other previous company law as defined in clause (67) of section 2 of the said Act;] (b) "cost accountant" means a person who is a member of the Institute; (c) "Council" means the Council of the Institute[7] [constituted under section 9]; 7 [(ca) "Director (Discipline)" means the Director (Discipline) referred to in section 21 and includes Joint Director (Discipline); (cb) "Disciplinary Committee" means the Disciplinary Committee constituted under sub-section (1) of section 21B; (cc) "Disciplinary Directorate" means the Disciplinary Directorate established under sub-section (1) of section 21;] (d) "dissolved company" means the Institute of Cost and Works Accountants registered under the Companies Act ,[8] *; 9 [(e) "fellow" means a fellow member of the Institute;] 10 [(ea)"firm" shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932 (9 of 1932), and includes,— 1. Subs. by Act 12 of 2022, s. 38, for "regulation of the profession of cost and work accountants" (w.e.f. 10-5-2022). 2. Subs. by s. 39, ibid ., for "Cost and Works Accountants" (w.e.f. 10-5-2022).