Appendix No-16 – The Chartered Accountants Act, 1949

(1) Definition of office. – “A place where a name-board is fixed or where such place is mentioned in the letter-head or any other documents as a place of business.”

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(2) The Council decided with regard to the use of the name-board that there will be no bar to the putting up of a name-board in the place of residence of a member with the designation of Chartered Accountant, provided it is a name-plate or a name-board of an individual member and not of the Firm.

(3) “Resolved that the requirement of Section 27 of a member being in charge of an office of a Chartered Accountant or a firm of such Chartered Accountants shall be satisfied only if the member is actively associated with such office. Such association shall be deemed to exist if the member resides in the place where the office is situated for a period of not less than 182 days in a year or if he attends the said office for a period of not less than 182 days in a year or in such other circumstances as, in the opinion of the Executive Committee, establish such active association.

Further resolved that the expression ’member’ in the contest of the above resolution shall mean, where more than one member is designated as in charge of an office, then, any such member and in other cases more than one member where a change in the designated member in charge of an office takes place during the year.”