Meaning of practising

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PRACTISING CHARTERED ACCOUNTANT, PRACTISING COST ACCOUNTANT & PRACTISING COMPANY SECRETARY

Date of Introduction: 16.10.1998 vide Notification No.53/98-ST dt.07.10.1998.

Definition:

1. “Practising Chartered Accountant” is a person who is a member of the Institute of Chartered Accountants of India and is holding a certificate of practice granted under the provisions of the Chartered Accountants Act, 1949 and includes any concern engaged in rendering services in the field of chartered accountancy.
(Section 65(52) of Finance Act, 1994 as amended)

2. “Practising Cost Accountant” is a person, who is a member of the Institute of Cost and Works Accountants of India and is holding a certificate of practice granted under the provisions of the Cost and Works Accountant Act, 1959 and includes any concern engaged in rendering services in the field of cost accountancy.
(Section 65(53) of Finance Act, 1994 as amended)

2 “Practising Company Secretary" is a person who is a member of the Institute of Company Secretaries of India and is holding a certificate of practice granted under the provisions of the Company Secretaries Act, 1980 and includes any concern engaged in rendering services in the field of company secretary ship.
(Section 65(54) of Finance Act, 1994 as amended)