The Chartered Accountants Act, 1949

The Chartered Accountants Act, 1949 governs the accounting profession in India.

Chartered AccountantsAccounting ProfessionIcaiCode Of ConductDisciplinary ActionCentral GovernmentCouncil Of Icai

Summary

The Chartered Accountants Act, 1949 established the Institute of Chartered Accountants of India (ICAI) and regulates the accounting profession in India. The Act outlines the qualifications required for a person to be recognized as a chartered accountant, the code of conduct they must adhere to, and the penalties for misconduct. The ICAI also has the power to regulate and monitor the training and education of chartered accountants, as well as the disciplinary actions that can be taken against them. Additionally, the Act outlines the role and responsibilities of the Central Government and the Council of the ICAI in overseeing the accounting profession in India.

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