Maintenance of branch offices :
Section – 27. (1) Where a chartered accountant 51[in practice] or a firm of 51[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 chartered accountant 52a[in practice] or a firm of 52a[such] chartered accountants from the operation of this sub-section.
(2) Every chartered accountant 52a[in practice] or a firm of 52a[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.