Chartered Accountants Act, 1949 · Chapter VII: Penalties
Section 26: Unqualified persons not to sign documents
(1) No person other than a member of the Institute shall sign any document on behalf of a [chartered accountant in practice] or a [firm of such chartered accountants] in his or its professional capacity.
[(2) Any person who contravenes the provisions of sub-section (1) shall, without prejudice to any other proceedings, which may be taken against him, be punishable on first conviction with a fine not less than [ one lakh rupees] but which may extend to [five lakh rupees], and in the event of a second or subsequent conviction with imprisonment for a term which may extend to one year or with fine not less [two lakh rupees] but which may extend to [ten 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.