Construction of references
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.]
Amendment
1 Substituted, for the following, by the Chartered Accountants (Amendment) Act, 1959 :-
“31. References to registered accountants, etc. to be construed as references to chartered accountants
Any reference to a registered accountant or a certified or qualified auditor in any other law for the time being in force or in any document whatsoever shall be construed as a reference to a chartered accountant as defined in this Act.”
