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THE CHARTERED ACCOUNTANTS ACT, 1949

Title : THE CHARTERED ACCOUNTANTS ACT, 1949

Year : 1949



(1) Where any country, specified by the Central Government in this behalf by notification in the official Gazette, prevents persons of Indian domicile from becoming members of any institution similar to the Institute of Chartered Accountants of India or from practicing the profession of accountancy or subjects them to unfair discrimination in that country, no subject of any such country shall be entitled to become a member of the Institute or practice the profession of accountancy in India.

(2) Subject to the provisions of sub-section (1), the Council may prescribe the conditions, if any, subject to which foreign qualifications relating to accountancy shall be recognised for the purposes of entry in the Register.

29A -1* Power of Central Government to make rules

(1) The Central Government may, by notification, make rules to carry out the provisions of this Act.

(2) In particular, and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely:-

(a) The manner of election and nomination in respect of members to the Council under sub-section (2) of section 9;

(b) The terms and conditions of service of the Presiding Officer and Members of the Tribunal, place of meetings and allowances to be paid to them under sub-section (3) of section 10B;

(c) The procedure of investigation under sub-section (4) of section 21;

(d) The procedure while considering the cases by the Disciplinary Committee under sub-section (2), and the fixation of allowances of the nominated members under sub-section (4) of section 21B;

(e) The allowances and terms and conditions of service of the Chairperson and members of the Authority and the manner of meeting expenditure by the Council under section 22C;

(f) The procedure to be followed by the Board in its meetings under section 28C; and

(g) The terms and conditions of service of the Chairperson and members of the Board under sub-section (1) of section 28D.]
 
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1. Inserted by the Chartered Accountants (Amendment) Act, 2006, dated 22nd March, 2006.
 
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(1) The Council may, by notification in the Gazette of India, make regulations for the purpose of carrying out the objects of this Act 2[***].

(2) In particular, and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters:-

(a) The standard and conduct of examinations under this Act:

(b) The qualifications for the entry of the name of any person in the Register as a member of the Institute;

(c) The conditions under which any examination or training may be treated as equivalent to the examination and training prescribed for members of the Institute;

(d) The conditions under which any foreign qualification may be recognised;

(e) The manner in which and the conditions subject to which applications for entry in the Register may be made;

(f) The fees payable for membership of the Institute and the annual fees payable by associates and fellows of the Institute in respect of their certificates;

(g) The manner in which elections to 3[***] the Regional Councils may be held;

(h) The particulars to be entered in the Register;

(i) The functions of Regional Councils;

1*[(j) The training of articled and audit 4*[assistants], the fixations of limits within which premia may be charged from articled 4*[assistants] and the cancellation of articles and termination of audit service for misconduct or for any other sufficient cause);

(k) The regulation and maintenance of the status and standard of professional qualifications of members of the Institute;

(l) The carrying out of research in accountancy;

(m) The maintenance of a library and publication of books and periodicals on accountancy;

(n) The management of the property of the Council and the maintenance and audit of its accounts;

(o) The summoning and holding of meetings of the Council, the times and places of such meetings, the conduct of business thereat and the number of members necessary to form a quorum;

(p) The powers, duties and functions of the President and the Vice-President of the Council;

(q) The functions of the Standing and other committees and the conditions subject to which such functions shall be discharged;

(r) The terms of office, and the powers, duties and functions of the Secretary and other officers and servants of the Council 5[and];
6[***]

(t) Any other matter which is required to be or may be prescribed under this Act.

(3) All regulations made by the Council under this Act shall be subject to the condition of previous publication and to the approval of the Central Government.

(4) Notwithstanding anything contained in sub-sections (1) and (2) the Central Government may frame the first regulations for the purpose mentioned in this section, and such regulations shall be deemed to have been made by the Council, and shall remain in force from the date of the coming into force of this Act, until they are amended, altered or revoked by the Council.

30A -7* Powers of Central Government to direct regulations to be made or to make or amend regulations

(1) Where the Central Government considers it expedient so to do, it may, by order in writing, direct the Council to make any regulations or to amend or revoke any regulations already made within such period as it may specify in this behalf.

(2) If the Council fails or neglects to comply with such order within the specified period, the Central Government may make the regulations or amend or revoke the regulations made by the Council, as the case may be, either in the form specified in the order or with such modifications thereof as the Central Government thinks fit.]

30B - 9*Rules, regulations and notifications to be laid before Parliament

Every rule and every regulation made and every notification issued under this Act shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule, regulation or notification, or both Houses agree that the rule, regulation or notification should not be made or issued, the rule, regulation or notification, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule, regulation or notification.

30C -10* Power of Central Government to issue directions

(1) In the event of non-compliance by the Council of any provisions of this Act, the Central Government may give to the Council such general or special directions as it considers necessary to ensure compliance and the Council shall, in the discharge of its functions under this Act, comply with such directions.

(2) If, in the opinion of the Central Government, the Council has persistently made default in giving effect to the directions issued under sub-section (1), it may, after giving an opportunity of being heard to the Council, by notification, dissolve the Council, where after a new Council shall be constituted in accordance with the provisions of this Act with effect from such date as may be decided by the Central Government:

Provided that the Central Government shall ensure constitution of a new Council in accordance with the provisions of this Act within a period of one year from the date of its dissolution.

(3) Where the Central Government has issued a notification under subsection (2) dissolving the Council, it shall, pending the constitution of a new Council in accordance with the provisions of this Act, nominate any person or body of persons not exceeding five members to manage the affairs and discharge all or any of the functions of the Council under this Act.

30D -10* Protection of action taken in good faith

No suit, prosecution or other legal proceeding shall lie against the Central Government or the Council or the Authority or the Disciplinary Committee or the Tribunal or the Board or the Board of Discipline or the Disciplinary Directorate or any officer of that Government, Council, Authority, Disciplinary Committee, Tribunal, Board, Board of Discipline or the Disciplinary Directorate, for anything which is in good faith done or intended to be done under this Act or any rule, regulation, notification, direction or order made there under.

30E -10* Members, etc., to be public servants

The Chairperson, Presiding Officer, members and other officers and employees of the Authority, Disciplinary Committee, Tribunal, Board, Board of Discipline or the Disciplinary Directorate shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860).

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1. Substituted by the Chartered Accountants (Amendment) Act (15 of 1959) Section 23 [1-7-1959].

2. Omitted by the Chartered Accountants (Amendment) Act, 2006, dated 22nd March, 2006. Prior to omission, it read as under:-
 " and a copy of such regulations shall be sent to each member of the Institute"

3. Omitted the words " the Council and" by the Chartered Accountants (Amendment) Act, 2006, dated 22nd March, 2006.

4. Substituted for the word " clerks" by the Chartered Accountants (Amendment) Act, 2006, dated 22nd March, 2006.

5. Inserted the words " the Council and" by the Chartered Accountants (Amendment) Act, 2006, dated 22nd March, 2006.

6. Omitted by the Chartered Accountants (Amendment) Act, 2006, dated 22nd March, 2006. Prior to omission, it read as under:-
"(s) the exercise of disciplinary powers conferred by this Act, and"

7. Inserted by The Chartered Accountants (Amendment) Act (15 of 1959) Section 24 [1-7-1959].

8. Inserted by the Delegated Legislation Provisions (Amendment) Act (20 of 1983) Section 2 and Schedule (15-3-1984).

9. Substituted by the Chartered Accountants (Amendment) Act, 2006, dated 22nd March, 2006. Prior to substitution, it read as under:-

"130B. Laying of regulations.-

Every regulation made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the regulation, or both Houses agree that the regulation should not be made, the regulation shall thereafter have effect only in such modified form or be of no effect as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that regulation."

10. Inserted by the Chartered Accountants (Amendment) Act, 2006, dated 22nd March, 2006.

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Any reference to a chartered accountant or a registered accountant or a certified or qualified auditor in any other law or in any document whatsoever shall be construed as a reference to a chartered accountant in practice within the meaning of this Act.]

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1. Substituted by the Chartered Accountants (Amendment) Act (15 of 1959) Section 25 (1-7-1959).

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Nothing contained in this Act shall affect the right of any person who, at the commencement of this Act, is entitled to engage himself in the practice of accountancy in any1*[Part B State] under any law in force in that State, to continue to engage himself in the practice of accountancy in that State after the commencement of this Act.

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1. Substituted for the words "Acceding State." by A.L.O., 1950.

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[Repealed by the Repealing and Amending Act, 1952 (48 of 1952), S. 2 and Sch. I [2-8-1952].]


Schedule I

THE FIRST SCHEDULE

[See sections 21 (3), 21A(3) and 22]

PART I
Professional misconduct in relation to chartered accountants in practice

A 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 outside India with whom a chartered accountant in practice has entered into partnership which is not in contravention of item (4) of this Part;

(3) Accepts or agrees to accept any part of the profits of the professional work of a person who is not a member of the Institute:

Provided that nothing herein contained shall be construed as prohibiting a member from entering into profit sharing or other similar arrangements, including receiving any share commission or brokerage in the fees, with a member of such professional body or other person having qualifications, as is referred to in item (2) of this Part;

(4) Enters into partnership, in or outside India, with any person other than a chartered accountant in practice or such other person who is a member of any other professional body having such qualifications as may be prescribed, including a resident who but for his residence abroad would be entitled to be registered as a member under clause (v) of sub-section (1) of section 4 or whose qualifications are recognised by the Central Government or the Council for the purpose of permitting such partnerships;

(5) Secures, either through the services of a person who is not an employee of such chartered accountant or who is not his partner or by means which are not open to a chartered accountant, any professional business:

Provided that nothing herein contained shall be construed as prohibiting any arrangement permitted in terms of items (2), (3) and (4) of this Part;

(6) Solicits clients or professional work either directly or indirectly by circular, advertisement, personal communication or interview or by any other means:

Provided
that nothing herein contained shall be construed as preventing or prohibiting-

(i) Any chartered accountant from applying or requesting for or inviting or securing professional work from another chartered accountant in practice; or

(ii) A member from responding to tenders or enquiries issued by various users of professional services or organisations from time to time and securing professional work as a consequence;

(7) Advertises his professional attainments or services, or uses any designation or expressions other than chartered accountant on professional documents, visiting cards, letter heads or sign boards, unless it be a degree of a University established by law in India or recognised by the Central Government or a title indicating membership of the Institute of Chartered Accountants of India or of any other institution that has been recognised by the Central Government or may be recognised by the Council:

Provided that a member in practice may advertise through a write up, setting out the services provided by him or his firm and particulars of his firm subject to such guidelines as may be issued by the Council;

(8) Accepts a position as auditor previously held by another chartered accountant or a certified auditor who has been issued certificate under the Restricted Certificate Rules, 1932 without first communicating with him in writing;

(9) Accepts an appointment as auditor of a company without first ascertaining from it whether the requirements of section 225 of the Companies Act, 1956 (1 of 1956) in respect of such appointment have been duly complied with;

(10) Charges or offers to charge, accepts or offers to accept in respect of any professional employment, fees which are based on a percentage of profits or which are contingent upon the findings, or results of such employment, except as permitted under any regulation made under this Act;

(11) Engages in any business or occupation other than the profession of chartered accountant unless permitted by the Council so to engage:

Provided
that nothing contained herein shall dis entitle a chartered accountant from being a director of a company (not being a managing director or a whole time director) unless he or any of his partners is interested in such company as an auditor;

(12) Allows a person not being a member of the Institute in practice, or a member not being his partner to sign on his behalf or on behalf of his firm, any balance-sheet, profit and loss account, report or financial statements.

PART II
Professional misconduct in relation to members of the Institute in service

A member of the Institute (other than a member in practice) shall be deemed to be guilty of professional misconduct, if he being an employee of any company, firm or person-

(1) Pays or allows or agrees to pay directly or indirectly to any person any share in the emoluments of the employment undertaken by him;

(2) Accepts or agrees to accept any part of fees, profits or gains from a lawyer, a chartered accountant or broker engaged by such company, firm or person or agent or customer of such company, firm or person by way of commission or gratification.

PART III
Professional misconduct in relation to members of the Institute generally

A member of the Institute, whether in practice or not, shall be deemed to be guilty of professional misconduct, if he-

(1) Not being a fellow of the Institute, acts as a fellow of the Institute;

(2) Does not supply the information called for, or does not comply with the requirements asked for, by the Institute, Council or any of its Committees, Director (Discipline), Board of Discipline, Disciplinary Committee, Quality Review Board or the Appellate Authority;

(3) While inviting professional work from another chartered accountant or while responding to tenders or enquiries or while advertising through a write up or anything as provided for in items (6) and (7) of Part I of this Schedule, gives information knowing it to be false.

PART IV

Other misconduct in relation to members of the Institute generally
A member of the Institute, whether in practice or not, shall be deemed to be guilty of other misconduct, if he-

(1) Is held guilty by any civil or criminal court for an offence which is punishable with imprisonment for a term not exceeding six months;

(2) In the opinion of the Council, brings disrepute to the profession or the Institute as a result of his action whether or not related to his professional work.

 Substituted by the Chartered Accountants (Amendment) Act, 2006, dated 22nd March, 2006. Prior to substitution, it read as under:-

"THE FIRST SCHEDULE
[Sections21 (4) and 22]

PART I

PROFESSIONAL MISCONDUCT IN RELATION TO CHARTERED ACCOUNTANTS IN PRACTICE

A 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 himself;

(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 then a member of the Institute or a partner or a retired partner or the legal representative of a deceased partner;

Explanation.-In this item "partner" includes a person residing outside India with whom a chartered accountant in practice has entered into partnership which is not in contravention of Item (4) of this Part.

(3) Accepts or agrees to accept any part of the profits of the professional work of a lawyer, auctioneer, broker or other agent who is not a member of the Institute;

(4) Enters into partnership with any person other than a chartered accountant in practice or a person resident without India who but for his residence abroad would be entitled to be registered as a member under clause (v) of sub-section(1) of Section 4 or whose qualifications are recognised by the Central Government or the Council for the purpose of permitting such partnerships, provided that the chartered accountant shares in the fees, or profits of the business of the partnership both within and without India;

(5) Secures, either through the services of a person not qualified to be his partner or by means which are not open to a chartered accountant, any professional business;

(6) Solicits clients or professional work either directly or indirectly, by circular, advertisement, personal communication or interview or by any other means;

(7) Advertises his professional attainments or services, or uses any designation or expressions other than chartered accountant on professional documents, visiting cards, letterheads or signboards unless it be a degree of a University established by law in India or recognised by the Central Government or a title indicating membership of the Institute of Chartered Accountants or of any other institution that has been recognised by the Central Government or may be recongnised by the Council;

(8) Accepts a position as auditor previously held by another chartered accountant or a restricted State auditor without first communicating with him in writing;

(9) Accepts an appointment as auditor of a company without first ascertaining from it whether the requirements of Section [225] of the Companies Act, 1956, in respect of such appointment have been duly complied with;

(10) Charges or offers to charge, accepts or offers to accept in respect of any professional employment fees which are based on a percentage of profits or which are contingent upon the findings or results of such employment, except in cases which are permitted under any regulations made under this Act;

(11) Engages in any business or occupation other than the profession of chartered accountants unless permitted by the Council so to engagel:

Provided
that nothing contained herein shall dis entitle a chartered accountant from being a director of a company, unless he or any of his partners is interested in such company as an auditor,

(12) Accepts a position as auditor previously held by some other chartered accountant or a restricted State auditor in such conditions as to constitute undercutting;

(13) Allows a person not being a member of the Institute or a member not being his partner to sign on his behalf or on behalf of his firm, any balance-sheet, profit and loss account report or financial statements.

PART II

PROFESSIONAL MISCONDUCT IN RELATION TO MEMBERS OF THE INSTITUTE IN SERVICE

A member of the Institute (other than a member in practice) shall be deemed to be guilty of professional misconduct, if he being an employee of any company, firm or person-

(a) Pays or allows or agrees to pay directly or indirectly to any person any share in the emoluments of the employment undertaken by the member;

(b)Accepts or agrees to accept any part of fees, profits or gains from a lawyer, a chartered accountant or broker engaged by such company, firm or person or agent or customer of such company, firm or person by way of commission or gratification;

(c) Discloses confidential information acquired in the course of his employment except as and when required by law or except as permitted by the employer.

PART III

PROFESSIONAL MISCONDUCT IN RELATION TO MEMBER OF THE INSTITUTE GENERALLY

A member of the Institute, whether in practice or not, shall be deemed to be guilty of professional misconduct, if he-

(1) Includes in any statement return or form to be submitted to the Council any particulars knowing them to be false;

(2) Not being a fellow styles himself as a fellow;

(3) Does not supply the information called for, or does not comply with the requirements asked for, by the Council or any of its Committees."

Schedule II

THE SECOND SCHEDULE
[See sections 21 (3), 21B (3) and 22]

PART I

Professional misconduct in relation to chartered accountants in practice

A chartered accountant in practice shall be deemed to be guilty of professional misconduct, if he-

(1) Discloses information acquired in the course of his professional engagement to any person other than his client so engaging him, without the consent of his client or otherwise than as required by any law for the time being in force;

(2) Certifies or submits in his name, or in the name of his firm, a report of an examination of financial statements unless the examination of such statements and the related records has been made by him or by a partner or an employee in his firm or by another chartered accountant in practice;

(3) Permits his name or the name of his firm to be used in connection with an estimate of earnings contingent upon future transactions in a manner which may lead to the belief that he vouches for the accuracy of the forecast;

(4) Expresses his opinion on financial statements of any business or enterprise in which he, his firm, or a partner in his firm has a substantial interest;

(5) Fails to disclose a material fact known to him which is not disclosed in a financial statement, but disclosure of which is necessary in making such financial statement where he is concerned with that financial statement in a professional capacity;

(6) Fails to report a material misstatement known to him to appear in a financial statement with which he is concerned in a professional capacity;

(7) Does not exercise due diligence, or is grossly negligent in the conduct of his professional duties;

(8) Fails to obtain sufficient information which is necessary for expression of an opinion or its exceptions are sufficiently material to negate the expression of an opinion;

(9) Fails to invite attention to any material departure from the generally accepted procedure of audit applicable to the circumstances;

(10) Fails to keep moneys of his client other than fees or remuneration or money meant to be expended in a separate banking account or to use such moneys for purposes for which they are intended within a reasonable time.

PART II

Professional misconduct in relation to members of the Institute generally

A member of the Institute, whether in practice or not, shall be deemed to be guilty of professional misconduct, if he-

(1) Contravenes any of the provisions of this Act or the regulations made there under or any guidelines issued by the Council;

(2) Being an employee of any company, firm or person, discloses confidential information acquired in the course of his employment except as and when required by any law for the time being in force or except as permitted by the employer;

(3) Includes in any information, statement, return or form to be submitted to the Institute, Council or any of its Committees, Director (Discipline), Board of Discipline, Disciplinary Committee, Quality Review Board or the Appellate Authority any particulars knowing them to be false;

(4) defalcates or embezzles moneys received in his professional capacity.

PART III

Other misconduct in relation to members of the Institute generally
A member of the Institute, whether in practice or not, shall be deemed to be guilty of other misconduct, if he is held guilty by any civil or criminal court for an offence which is punishable with imprisonment for a term exceeding six months.

Substituted by the Chartered Accountants (Amendment) Act, 2006, dated 22nd March, 2006. Prior to substitution, it read as under:-

"THE SECOND SCHEDULE
[Sections 21 (5) and 22]

PART I

PROFESSIONAL MISCONDUCT IN RELATION TO CHARTERED ACCOUNTANTS IN PRACTICE REQUIRING ACTION BY A HIGH COURT

A chartered accountant in practice shall be deemed to be guilty of professional misconduct, if he-

(1) Discloses information acquired in the course of his professional engagement to any person other than his client, without the consent of his client or otherwise than as required by any law for the time being in force;

(2) Certifies or submits in his name or in the name of his firm a report of an examination of financial statements unless the examination of such statements and the related records has been made by him or by a partner or an employee in his firm or by another chartered accountant in practice;

(3) Permits his name or the name of his firm to be used in connection with an estimate of earnings contingent upon future transact ion sin a manner which may lead to the belief that he vouches for the accuracy of the forecast;

(4) Expresses his opinion on financial statements of any business or any enterprise in which he, his firm or a partner in his firm has a substantial interest, unless he discloses the interest also in his report;

(5) Fails to disclose a material fact known to him which is not disclosed in a financial statement, but disclosure of which is necessary to make the financial statement not misleading;

(6) Fails to report a material misstatement known to him to appear in a financial statement with which he is concerned in a professional capacity:

(7) Is grossly negligent in the conduct of his professional duties;

(8) Fails to obtain sufficient information to warrant the expression of an opinion or his exceptions are sufficiently material to negate the expression of an opinion;

(9) Fails to invite attention to any material departure from the generally accepted procedure of audit applicable to the circumstances;

(10) Fails to keep moneys of his client in a separate banking account or to use such moneys for purposes for which they are intended.

PART II
PROFESSIONAL MISCONDUCT IN RELATION TO MEMBER OF THE INSTITUTE GENERALLY REQUIRING ACTION BY A HIGH COURT

A member of the Institute, whether in practice or not, shall be deemed to be guilty of professional misconduct, if he-

(i) Contravenes any of the provision of this Act or the regulations made there under;

(ii) Is guilty of such other act or omission as may be specified by the Council in this behalf, by notification in the Gazette of India.

(a) Substituted for Schedule by the Chartered Accountants (Amendment) Act, 1959 (15 of 1959) S. 26 (w.e.f. 1-7-1959).

(b) Substituted for the Figures "226" by the Repeating and Amending Act (52 of 1964) S. 3 and Sch. II (28-12-1964).

Last updated on August, 2016

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