Cost and Works Accountants Act : Maintenance of branch offices. Indian Bare Acts :

Cost and Works Accountants Act,1959

Act No : 23

Section : Maintenance of branch offices.

37. Maintenance of branch offices. (1) Where a cost accountant in practice or a firm of such cost 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 cost accountant in practice or firm of such cost accountants from the operation of this sub-section. (2) Every cost accountant in practice or firm of such cost 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.