Chartered Accountants Act : Construction of references. Indian Bare Acts :

Chartered Accountants Act,1949

Act No : 38

Section : Construction of references.

2*[31. Construction of references. Any reference to a chartered accountant or a registered accountant or a certified or qualified auditor in any other law or in any document whatsoever shall be construed as a reference to a chartered accountant in practice within the meaning of this Act.]