DO YOU KNOW? FACTS ABOUT CA ACT, 1949 ?

Others 2028 views 6 replies

DO YOU KNOW THE FOLLOWING FACTS

ABOUT THE CHARTERED ACCOUNTANTS ACT,

1949?

As per the Act:

(

a) Associatemeans an associate member of the Institute of Chartered Accountants of India

(

aa) Authoritymeans the Appellate Authority constituted under section 22A

(

aaa) Boardmeans the Quality Review Board constituted under section 28A

(

b) Chartered accountantmeans a person who is a member of the Institute

(

c) Councilmeans the Council of the Institute;

(

d) Holder of a restricted certificatemeans a person holding a permanent or temporary restricted certificate granted by a Provincial Government under the Restricted Certificates Rules, 1932

(

e) Institutemeans the Institute of Chartered Accountants of India constituted under this Act

(

ea) Notificationmeans a notification published in the Official Gazette;

(

f) Prescribedmeans prescribed by regulations made under this Act;

(

g) Registermeans the Register of Members maintained under this Act;

(

(

h) Registered accountantmeans any person who has been enrolled on the Register of Accountants maintained by the Central Government under the Auditor’s Certificates Rules, 1932ha) Specifiedmeans specified by rules made by the Central Government under this Act

(

hb) Tribunalmeans a Tribunal established under sub-section (1) of section 10B

(

i) Yearmeans the period commencing on the 1st day of April of any year and ending on the 31st day of March of the succeeding year.

Replies (6)

good collection of sections frm the Act.

Nice info !!!

VERY GOOD INFORMATION FOR EVERY CA STUDENT...........

good info

didnt make any sense...

good information . thank you for sharing. keep it up


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