(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).