Chartered Accountants Act : Maintenance of branch offices. Indian Bare Acts :

Chartered Accountants Act,1949

Act No : 38

Section : Maintenance of branch offices.

27. Maintenance of branch offices. (1) Where a 1*[chartered accountant in practice] or a 2*[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 1*[chartered accountant in practice] or a 2*[firm of such chartered accountants] from the operation of this sub-section. (2) Every 1*[chartered accountant in practice] or a 2*[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.