Section 27 – The Chartered Accountants Act, 1949

Maintenance of branch offices

(1) Where a 1[chartered accountant in practice or a firm of such chartered accountants] has more than one office in India, each one of such offices shall be in the separate charge of a member of the Institute:

Provided that the Council may in suitable cases exempt any 2[chartered accountant in practice or a firm of such chartered accountants] from the operation of this subsection.3

(2) Every 4[chartered accountant in practice or a firm of such chartered accountants] maintaining more than one office shall send to the Council a list of offices and the persons in charge thereof and shall keep the Council informed of any changes in relation thereto.

 

Amendment

1,2&4 Substituted for the words, “chartered accountant or a firm of chartered accountants ”by the Chartered Accountants (Amendment) Act, 1959.

3For the Resolutions passed by the Council, please see Appendix No. (16).

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