Chartered Accountants Act, 1949 · Chapter VII: Penalties
Section 24: Penalty for falsely claiming to be a member, etc
Any person who,—
(i) not being a member of the Institute,—
(a) represents that he is a member of the Institute; or
(b) uses the designation Chartered Accountant, or
(ii) being a member of the Institute, but not having a certificate of practice, represents that he is in practice or practices as a chartered accountants,
shall be punishable on first conviction with fine which may extend to [one lakh rupees], and on any subsequent conviction with imprisonment which may extend to six months or with fine which may extend to [five lakh rupees], or with both.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.