Section 2(1)(e) in The Cost And Works Accountants Act, 1959
(e)“fellow” means a fellow of the Institute;(ea)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;;