Section 27. Maintenance of branch offices.

(1) Where a 1[chartered accountant in practice] or a 2[firm of such chartered 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 1[chartered accountant in practice] or a 2[firm of such chartered accountants] from the operation of this sub-section (2) Every 1[chartered accountant in practice] or a 2[firm of such chartered 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.

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