Section 2 in The Cost and Works Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007
2. Definitions and Interpretations.
(1)In these rules, unless the context otherwise requires,-(a)"Act" means the Cost and Works Accountants Act, 1959 (23 of 1959);(b)"Committee means the Disciplinary Committee or Committees constituted by the Council under sub-section (1) of section 21B of the Act by the Council under sub-section (1) of section 21B of the Act;(c)"Director" means the person appointed as Director (Discipline) by the Council under clause (b) of sub-section (1) of section 16 of the Act;(d)"Directorate" means the Disciplinary Directorate established under sub-section (1) of section 21 of the Act;(e)"Firm" means a firm registered with the Institute under the Regulations;(f)"Institute" means the Institute of Cost and Works Accountants of India constituted under the Act;(g)"Member" means an associate or fellow member of the Institute and includes a person who was a member of the Institute on the date of the alleged misconduct, although he has ceased to be a member of the Institute at the time of filing the complaint, initiation of the inquiry or thereafter;(h)"Presiding Officer" means the Presiding Officer of the Board of Discipline or Committee, as the case may be;(i)"Professional Address" means -(i)the last registered address where a member is carrying on his profession (or when he is carrying on his profession at more than one place, the principal place); or(iii)the last registered place of employment or at his option, the place of his residence (if the member is employed); or(iii)the last registered place of residence, (if the member neither carried on the profession nor is employed); or(iv)the last registered overseas address or at his option, the place of residence in India which shall be deemed to be the professional address for the purposes of these rules.(j)"Regulations" means the Cost and Works Accountants Regulations, 1959, made under the Act, 81 amended from time to time;(k)"Respondent" means a member or a firm against whom the complaint or information has been received;(l)"Schedule" means any Schedule or Schedules annexed to the Act;(2)Words and expressions used but not defined in these rules and defined in the Cost and Works Accountants Act, 1959 (23 of 1959) shall have the same meanings respectively assigned to them in that Act.
