COST AND WORKS ACCOUNTANTS ACT, 1959

Arrangement of Sections

SECTION

 

CHAPTER I

PRELIMINARY

1.       Short title, extent and commencement

2.       Definitions and interpretation

 

CHAPTER II

THE INSTITUTE OF COST AND WORKS ACCOUNTANTS

3.       Incorporation of the Institute

4.       Entry of names in the Register

5.       Fellows and Associates

6.       Certificate of practice

7.       Members to be known as cost accountants

8.       Disabilities

 

CHAPTER III

COUNCIL OF THE INSTITUTE

9.       Constitution of the Council of Institute

10.     Re-election or re-nomination to Council

10A.  Settlement of disputes regarding election

10B.  Establishment of Tribunal

11.     Nomination in default of election

12.     President and Vice-President

13.     Resignation of membership and casual vacancies

14.     Duration and dissolution of Council

15.     Functions of Council

15A.  Functions of Institute

15B.  Imparting education by Universities and other bodies

16.     Officers and employees, salary, allowances, etc.

17.     Committees of the Council

18.     Finances of the Council

 

CHAPTER IV

REGISTER OF MEMBERS

19.     Register

20.     Removal from the Register

 

CHAPTER V

MISCONDUCT

21.     Disciplinary Directorate

21A.  Board of Discipline

21B.  Disciplinary Committee

21C.  Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court

21D.  Transitional provisions

22.     Professional or other misconduct defined

22A.  Constitution of Appellate Authority

22B.  Term of office of members of Authority

22C.  Procedure, etc. of Authority

22D.  Officers and other staff of Authority

22E.   Appeal to Authority

 

CHAPTER VI

REGIONAL COUNCILS

23.     Constitution and functions of Regional Councils

 

CHAPTER VII

PENALTIES

24.     Penalty for falsely claiming to be a member, etc.

25.     Penalty for using name of the Council, awarding degrees of cost accountancy, etc.

26.     Companies not to engage in cost accountancy

27.     Unqualified persons not to sign documents

28.     Offences by companies

29.     Sanction to prosecute

 

Chapter VIIA

Quality review board

29A.  Establishment of Quality Review Board

29B.  Functions of Board

29C.  Procedure of Board

29D.  Terms and conditions of service of Chairperson and members of Board and its expenditure

 

CHAPTER VIII

DISSOLUTION OF THE INSTITUTE OF COST AND WORKS ACCOUNTANTS
REGISTERED UNDER THE COMPANIES ACT, 1956 (1 OF 1956)

30.     Dissolution of the Institute of Cost and Works Accountants registered under the Companies Act, 1956

31.     Transfer of assets and liabilities of the dissolved company to the Institute

32.     Provisions respecting employees of the dissolved company

 

CHAPTER IX

MISCELLANEOUS

33.     [Omitted by the Cost and Works Accountants (Amendment) Act, 2006, with effect from a date yet to be notified]

34.     Alteration in the Register and cancellation of certificate

35.     Directions of the Central Government

36.     Protection of action taken in good faith

36A.  Members, etc., to be public servants

37.     Maintenance of branch offices

38.     Reciprocity

38A.  Power of Central Government to make rules

39.     Power to make regulations

40.     Rules, regulations and notifications to be laid before Parliament

FIRST SCHEDULE

SECOND SCHEDULE