Chartered Accountants Act, 1949

Maintenance of branch offices.

27. (1) Where a chartered accountant [in practice] or a firm of [such] chartered accountants has more than one office in India, each one of such offices shall be in the separate charge of a member of the Institute :

Provided that the Council may in suitable cases exempt any chartered accountant [in practice] or a firm of [such] chartered accountants from the operation of this sub-section.

(2) Every chartered accountant [in practice] or a firm of [such] chartered accountants maintaining more than one office shall send to the Council a list of offices and the persons in charge thereof and shall keep the Council informed of any changes in relation thereto.

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