| (i) | - | not being a member of the Institute,- |
| (a) | - | represents that he is a member of the Institute; or |
| (b) | - | uses the designation Chartered Accountant; or |
| (ii) | - | being a member of the Institute, but not having a certificate of practice, represent that he is in practice or practises as the chartered accountant, shall be punishable on first conviction with fine which may e .... To read the full section download the app from Google Play store
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