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) Every 4[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.
Amendment
1,2&4 Substituted for the words, “chartered accountant or a firm of chartered accountants ”by the Chartered Accountants (Amendment) Act, 1959.
3For the Resolutions passed by the Council, please see Appendix No. (16).
