(1)In this Act, unless there is anything repugnant in the subject or context-(a)"associate" means an associate member of the Institute;(aa)"Authority" means the Appellate Authority constituted under section 22A;(aaa)"Board" means the Quality Review Board constituted under section 28A;(b)"chartered accountant" means a person who is a member of the Institute;(c)"Council" means the Council of the Institute;(ca)"firm" shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932 (9 of 1932), and includes,—(i)the limited liability partnership as defined in clause (n) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009); or(ii)the sole proprietorship, registered with the Institute;';(d)"holder of a restricted certificate" means a person holding a permanent or temporary restricted certificate granted by a State Government under the Restricted Certificates Rules, 1932;(e)"Institute" means the Institute of Chartered Accountants of India constituted under this Act;(ea)"notification" means a notification published in the Official Gazette;(A)a partnership as defined in section 4 of the Indian Partnership Act, 1932 (9 of 1932); or(B)a limited liability partnership which has no company as its partner;(eb)"partner" shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932 (9 of 1932) or in clause (q) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009), as the case may be;(ec)"partnership" means —(f)"prescribed" means prescribed by regulations made under this Act;(g)"Register" means the Register of Members maintained under this Act;(h)"registered accountant" means any person who has been enrolled on the Register of Accountants maintained by the Central Government under the Auditors' Certificates Rules, 1932;(ha)"specified" means specified by rules made by the Central Government under this Act;(haa)"sole proprietorship" means an individual who engages himself in the practice of accountancy or offers to perform services referred to in clauses (ii) to (iv) of sub-section (2);(hb)"Tribunal" means a Tribunal established under sub-section (1) of section 10B;(i)"year" means the period commencing on the lst day of April of any year and ending on the 31st day of March of the succeeding year.
