Chartered Accountants Act, 1949
First Schedule - See sections 21(3), 21A(3) and 22
[THE FIRST SCHEDULE[See sections [21(6), 21A(5) and (6), 21B(5) and (6)] and (22)]PART IPROFESSIONAL MISCONDUCT IN RELATION TO CHARTERED ACCOUNTANTS IN PRACTICEA chartered accountant in practice shall be deemed to be guilty of professional misconduct, if he -
| (1) | - | allows any person to practice in his name as a chartered accountant unless such person is also a chartered accountant in practice and is in partnership with or employed by him; |
| (2) | - | pays or allows or agrees to pay or allow, directly or indirectly, any share, commission or brokerage in the fees or profits of his professional business, to any person other than a member of the Institute or a partner or a retired partner or the legal representative of a deceased partner, or a member of any other professional body or with such other persons having such qualifications as may be prescribed, for the purpose of rendering such professional services from time to time in or outside India. |
| - | Explanation.- In this item, -partner- includes a person residing outsi .... To read the full section download the app from Google Play store
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