Sanction to prosecute No person shall be prosecuted under this Act except on a complaint made by or under the order of the Council or of the Central Government.

Maintenance of branch offices (1) Where a 1[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 2[chartered accountant in practice or a firm of such chartered accountants] from the operation of this subsection.3 (2)

Unqualified persons not to sign documents (1) No person other than a member of the Institute shall sign any document on behalf of a 1[chartered accountant in practice or a firm of such chartered accountants] in his or its professional capacity. 2[(2) Any person who contravenes the provisions of sub-section (1) shall, without prejudice to any other proceedings, which may be taken against

Companies not to engage in accountancy (1) No company, whether incorporated in India or elsewhere, shall practise as chartered accountants. 1[Explanation – For the removal of doubts, it is hereby declared that the “company ”shall include any limited liability partnership which has company as its partner for the purposes of this section.] (2) If any company contravenes the provisions of sub-section

Penalty for using name of the Council, awarding degree of chartered accountancy, etc. (1) Save as otherwise provided in this Act, no person shall – (i) use a name or the common seal which is identical with the name or the common seal of the Institute or so nearly resembles it as to deceive or as is

Penalty for falsely claiming to be a member, etc. Any person who – (i) not being a member of the Institute – (a) represents that he is a member of the Institute; or (b) uses the designation Chartered Accountant; or (ii) being a member of the Institute, but not having a certificate of practice, represents that he is in practice

Constitution and functions of Regional Councils (1) 1[For the purpose of advising and assisting it on matters concerning its functions, the Council may constitute such Regional Councils] as and when it deems fit for one or more of the regional constituencies that may be specified2 by the Central Government under clause (a) of sub-section (2) of Section 9. (2) The Regional Councils shall be constituted

Appeal to Authority (1) Any member of the Institute aggrieved by any order of the Board of Discipline or the Disciplinary Committee imposing on him any of the penalties referred to in sub-section (3) of Section 21A and sub-section (3) of Section 21B, may within ninety days from the date on which the order is communicated to him, prefer an appeal to

Resignation and removal of Chairperson and members (1) The Chairperson or a member may, by notice in writing under his hand addressed to the Central Government, resign his office: Provided that the Chairperson or a member shall, unless he is permitted by the Central Government to relinquish his office sooner, continue to hold office until the