| (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 [***]; |
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