Section 31 – The Chartered Accountants Act, 1949

Construction of references

Any reference to a chartered accountant or a registered accountant or a certified or qualified auditor in any other law or in any document whatsoever shall be construed as a reference to a chartered accountant in practice within the meaning of this Act.]

 

Amendment

1 Substituted, for the following, by the Chartered Accountants (Amendment) Act, 1959 :-

31. References to registered accountants, etc. to be construed as references to chartered accountants

Any reference to a registered accountant or a certified or qualified auditor in any other law for the time being in force or in any document whatsoever shall be construed as a reference to a chartered accountant as defined in this Act.”

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