Chartered Accountants Act, 1949
Section - 20A - Registration of firms
[CHAPTER IVAREGISTRATION AND REGISTER OF FIRMSRegistration of firms.20A. Every firm shall be registered with the Institute on an application made to the Council, by any partner or owner of a firm, in such manner and subject to such terms and conditions as may be prescribed:Providedthat the Council may refuse to register a firm, if the name of such firm is identical or similar to the name of any other firm already registered or the name is in use by any firm within or outside India or in the opinion of the Council, registration of the firm is undesirable.]
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