Chartered Accountants Act, 1949 · Chapter VII: Penalties
Section 27: Maintenance of branch offices
(1) Where a [chartered accountant in practice] or a [firm of such chartered accountants] has more than one office in India, each one of such offices shall be in the separate charge of a member of the Institute:
Provided that the Council may in suitable cases exempt any [chartered accountant in practice] or a [firm of such chartered accountants] from the operation of this sub-section
(2) Every [chartered accountant in practice] or a [firm of such chartered accountants] maintaining more than one office shall send to the Council a list of offices and the persons in charge thereof and shall keep the Council informed of any changes in relation thereto.
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.
Supreme Court judgments citing the section 27
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