CHARTERED ACCOUNTANTS ACT, 1949
[38 of 1949]
[AS AMENDED BY CHARTERED ACCOUNTANTS (AMENDMENT) ACT, 2011]
An Act to make provision for the regulation of the profession of chartered accountants
Whereas it is expedient to make provision for the regulation of the [profession of chartered accountants] and for that purpose to establish an Institute of Chartered Accountants :
It is hereby enacted as follows :—
CHAPTER I
PRELIMINARY
Short title, extent and commencement.
1. (1) This Act may be called the Chartered Accountants Act, 1949.
(2) It extends to the whole of India [***].
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint in this behalf.
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