Section 27 of the Chartered Accountants Act, 1949 – Maintenance of branch offices

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Section 27: Maintenance of branch offices

(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.

Source: official text of The Chartered Accountants Act, 1949 as published on India Code (PDF). All sections of the Chartered Accountants Act, 1949.

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