Section 32 of the Chartered Accountants Act, 1949 – Act not to affect right of accountants to practise as such in Part B States

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Section 32: Act not to affect right of accountants to practise as such in Part B States

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 any 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.

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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