civil Court in India; or (iv) an accountant; or (v) any person who has passed any accountancy examination recognised in this behalf by the Board ... section, "accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949
expression "accounting standards" means the standards of accounting recommended by the Institute of Chartered Accountants of India constituted under the Chartered Accountants Act, 1949 ... standards of accounting specified by the Institute of Chartered Accountants of India shall be deemed to be the Accounting Standards until the accounting standards
include books of account, deeds, vouchers, writings, documents, minutes and registers maintained on paper or in electronic form; (13) “books of account” includes records maintained ... chartered accountant” means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949
Chartered Accountants Act, 1949 (‘ CA Act ’) to initiate investigation
against Multi-National Accounting Firms (MAFs) and Indian
Chartered Accountancy Firms (ICAFs) having arrangement with
such ... accounts invalid ab-initio.
6.7 It is noted that Item (1) of Part I of the Second
Schedule to the Chartered Accountants Act, 1949 ,
which
other securities for money issued under the authority of any Central Act or Act of a State Legislature by or on behalf of a port ... State; (4) "auditor" means a person qualified under the Chartered Accountants Act, 1949 (38 of 1949) to act as an auditor of companies; (4A) "banking
Inserted by Act 65 of 1960, Section 69 (w.e.f. 28.12.1960).] , [(c) and (d)] [ Substituted by Act 21 of 1999, Section ... Central Government may consult the Institute of Chartered Accountants of India constituted under the Chartered Accountants Act, 1949 ( 38 of 1949 ), in regard
appear in person or authorise one or more chartered accountants or company secretaries or cost accountants or legal practitioners or any of its officers ... chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949
Section 21 in Chartered Accountants Act, 1949
21. Disciplinary Directorate.-
(1) The Council shall, by notification, establish a Disciplinary Directorate headed by an officer
Section 22 in Chartered Accountants Act, 1949
22. Professional or other misconduct defined.-
For the purposes of this Act, the expression "professional or other misconduct
means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used ... chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949
