The Chartered Accountants Act, 1949

Ref. Clause (iv) of sub-section (1) of Section 4 S.O.No. 1577. – In pursuance of clause (iv) of subsection (1) of Section 4 of the Chartered Accountants Act, 1949 (38 of 1949), and in supersession of the Notification of the Government of India in the late Ministry of Commerce, No. 63(15)-Law(B)/50 dated the 24th October, 1950 as amended from […]

Ref. Clause (iii) of sub-section (1) of Section 4 No. 63(1)-Law(C.A.)/49.– In pursuance of clause (iii) of sub-section (1) of Section 4 of the Chartered Accountants Act 1949 (38 of 1949) the Central Government is pleased to specify the following conditions which a person referred to in the said Clause shall fulfil in order to

Resolutions passed by the Council under clause (iv) of sub-section (2) of Section 2 (1) “Resolved that a member of the Institute shall be deemed to be in practice during the period he renders ’service with armed forces’.” (2) “Pursuant to Section 2(2)(iv) of the Chartered Accountants Act, 1949, the Council hereby reiterates its opinion that the service that

Ref. sub-section (3) of Section 1 No. 10-A(4)/49.– In pursuance of sub-section (3) of Section 1 of the Chartered Accountants Act, 1949 (38 of 1949), the Central Government is pleased to appoint the 1st day of July 1949, as the date on which the said Act shall come into force. S. Ranganathan, Joint Secy. [Published in

Other misconduct in relation to members of the Institute generally A member of the Institute, whether in practice or not, shall be deemed to be guilty of other misconduct, if he is held guilty by any civil or criminal court for an offence which is punishable with imprisonment for a term exceeding six months.] Practice

Professional misconduct in relation to members of the Institute generally A member of the Institute, whether in practice or not, shall be deemed to be guilty of professional misconduct, if he- (1) contravenes any of the provisions of this Act or the regulations made thereunder or any guidelines1 issued by the Council; (2) being an employee of

Professional misconduct in relation to chartered accountants in practice A chartered accountant in practice shall be deemed to be guilty of professional misconduct, if he– (1) discloses information acquired in the course of his professional engagement to any person other than his client so engaging him, without the consent of his client or otherwise than as required

Other misconduct in relation to members of the Institute generally A member of the Institute, whether in practice or not, shall be deemed to be guilty of other misconduct, if he- (1) is held guilty by any civil or criminal court for an offence which is punishable with imprisonment for a term not exceeding six

Professional misconduct in relation to members of the Institute generally A member of the Institute, whether in practice or not, shall be deemed to be guilty of professional misconduct, if he– (1) not being a fellow of the Institute, acts as a fellow of the Institute; (2) does not supply the information called for, or

Professional misconduct in relation to members of the Institute in service A member of the Institute (other than a member in practice) shall be deemed to be guilty of professional misconduct, if he being an employee of any company, firm or person– (1) pays or allows or agrees to pay directly or indirectly to any person any share in