Section 27: Maintenance of branch offices.

Q: What does Section 27 of The Chartered Accountants Act, 1949 (TCAA) deal with?

Section 27 TCAA pertains to "Maintenance of branch offices.". It is part of the The Chartered Accountants Act, 1949, a legislation enacted by the Parliament of India. Section 27 of The Chartered Accountants Act, 1949 (TCAA) governs maintenance of branch offices. As verified on 21 May 2026.

Q: Is Section 27 TCAA still in force?

Yes, Section 27 of the The Chartered Accountants Act, 1949 is currently in force across the Republic of India.

Q: What is धारा 27 TCAA?

धारा 27 TCAA is the Devanagari Hindi reference for Section 27 of the The Chartered Accountants Act, 1949. Section 27 of The Chartered Accountants Act, 1949 (TCAA) governs maintenance of branch offices. As verified on 21 May 2026.

Q: What is Dhara 27 TCAA?

Dhara 27 TCAA is the Roman Hindi reference for Section 27 of the The Chartered Accountants Act, 1949. "Dhara" means "Section" in Hindi. Section 27 of The Chartered Accountants Act, 1949 (TCAA) governs maintenance of branch offices. As verified on 21 May 2026.

Q: How to cite Section 27 of The Chartered Accountants Act, 1949?

Cite as: "Section 27, The Chartered Accountants Act, 1949 (TCAA)" in legal briefs. For academic writing, use the BlueBook format: The Chartered Accountants Act, 1949, 1949, § 27 (India).

Law on Tips Editorial Board

(1) Where a 1[chartered accountant in practice] or a 2[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 1[chartered accountant in practice] or a 2[firm of such chartered accountants] from the operation of this sub-section

(2) Every 1[chartered accountant in practice] or a 2[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.1 Subs. by Act 15 of 1959, s. 22, for "chartered accountant " (w.e.f. 1-7-1959). 2 Subs. by s. 22, ibid., for "firm of chartered accountants " (w.e.f. 1-7-1959).