Section 22C(c) in The Securities Contracts (Regulation) Act, 1956
(c)“cost accountant” means a cost accountant as defined in clause (b)of sub section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;
