As per Regulation 187 of Chartered Accountants Regulations, 1988 every member in practice is required to have a professional address in India in his own charge or in charge of another member. Section 27 of the Chartered Accountants Act 1949 provides that where a chartered accountant in practice or a firm of such chartered accountants has more than one office in India, each one of such offices is required to be in the separate charge of a member of the Institute. The member in charge shall be actively associated with the office situated in the said professional address.
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