Section 2 in The Chartered Accountants (Amendment) Act, 2006
2. Amendment of section 2.-
In the Chartered Accountants Act, 1949 (38 of 1949 ) (hereinafter referred to as the principal Act), in section 2,-(I) in sub- section (1),-(i)after clause (a), the following clauses shall be inserted, namely:-' (aa)" Authority" means the Appellate Authority constituted under section 22A;(aaa) " Board" means the Quality Review Board constituted under section 28A;';(ii)after clause (e), the following clause shall be inserted, namely:-' (ea)" notification" means a notification published in the Official Gazette;';(iii)after clause (h), the following clauses shall be inserted, namely:-' (ha)" specified" means specified by rules made by the Central Government under this Act;(hb) " Tribunal" means a Tribunal established under sub- section (1) of section 10B;(II)in sub- section (2), in the Explanation, for the words" training of articled clerks", the words" training of articled assistants" shall be substituted.
