Section

Short title, extent and commencement

CHARTERED ACCOUNTANTS ACT, 1949

[38 of 1949]

An Act to make provision for the[regulation and development]of the profession of chartered accountants

Whereas it is expedient to make provision for the[regulation and development]of the[profession of chartered accountants] and for that purpose to establish an Institute of Chartered Accountants:

It is hereby enacted as follows :—

CHAPTER I

PRELIMINARY

Short title, extent and commencement.

1. (1) This Act may be called the Chartered Accountants Act, 1949.

(2) It extends to the whole of India [***].

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint in this behalf.

2. Words "except the State of Jammu and Kashmir" omitted by the Central Laws (Extension to Jammu and Kashmir) Act, 1968, w.e.f. 15-8-1968. Earlier the quoted words were substituted by the Part B States (Laws) Act, 1951, w.e.f. 22-2-1951.

No. 10-A(4)/49, dated 1-6-1949 - In pursuance of sub-section (3) of section 1 of the Chartered Accountants Act, 1949 (38 of 1949), the Central Government is pleased to appoint the 1st day of July 1949, as the date on which the said Act shall come into force.

S.O.1276(E), dated 8-8-2006 - In exercise of the powers conferred by sub-section (2) of section 1 of the Chartered Accountants (Amendment) Act, 2006 (9 of 2006), the Central Government hereby appoints the 8th day of August, 2006, as the date on which sections 1, 2, 3, 4, 5, 7, 9, 12, 16 except clause (i), 17, 22, 23, 25, 26, 27 and 28 except new sections 30D and 30E to the Chartered Accountants Act, 1949 of the said Act, shall come into force.

S.O.1440(E), dated 5-9-2006 - In exercise of the powers conferred by sub-section (2) of section 1 of the Chartered Accountants (Amendment) Act, 2006 (9 of 2006), the Central Government hereby appoints the 5th September, 2006, as the date on which section 6 of the said Act shall come into force.

S.O. 1985(E), dated 17-11-2006 - In exercise of the powers conferred by sub-section (2) of section 1 of the Chartered Accountants (Amendment) Act, 2006 (9 of 2006), the Central Government hereby appoints the 17th day of November 2006, as the date on which sections 8, 10, 11, 13, 14, 15, clause (i) of section 16, 18, 19, 20, 21, 24, 28 (new sections 30D and 30E to the Chartered Accountants Act, 1949) and section 29 of the said Act, shall come into force.

S.O. 190(E), dated 30-1-2012 - In exercise of the powers conferred by sub-section (2) of section 1 of the Chartered Accountants (Amendment) Act, 2011 (3 of 2012), the Central Government hereby appoints the 1st day of February, 2012 as the date on which the provisions of the said Act shall come into force.

Section 1

Short title, extent and commencement

Footnotes