Chartered Accountants Act, 1949

Section - 2 - Interpretation

Interpretation.

2. (1) In this Act, unless there is anything repugnant in the subject or context,-

(a) - "associate" means an associate member of the Institute;
[(aa) - "Authority" means the Appellate Authority constituted under section 22A;
(aaa) - "Board" means the Quality Review Board constituted under section 28A;]
[(ab)-"Board of Discipline" means the Board of Discipline constituted under sub-section (1) of section 21A;]
(b) - "chartered accountant" means a person who is a member of the Institute [***];
Google Play store