Chartered Accountants Act : Unqualified person not to sign documents. Indian Bare Acts :

Chartered Accountants Act,1949

Act No : 38

Section : Unqualified person not to sign documents.

26. Unqualified persons not to sign documents. (1) No person other than a member of the Institute shall sign any document on behalf of a 1*[chartered accountant in practice] or a 2*[firm of such chartered accountants] in his or its professional capacity. (2) Any person contravening the provisions of sub-section (1) shall, without prejudice to any other proceedings which may be taken against him, be punishable with fine which may extend on first conviction to one thousand rupees and on any subsequent conviction with imprisonment which may extend to six months or with fine which may extend to five thousand rupees or with both.