CHARTERED ACCOUNTANTS ACT, 1949[38 of 1949]An Act to make provision for the[regulation and development]of the profession of chartered accountantsWhereas it is expedient to make provision for the[regulation and development]of the[profession of chartered accountants] and for that purpose to establish an Institute of Chartered Accountants:It is hereby enacted as follows :-CHAPTER IPRELIMINARYShort title, extent and commencement.1. (1) This Act may be called the Chartered Accountants Act, 1949.(2) It extends to the whole of India [***].(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint in this behalf.