Description
taxmann Chartered Accountants Act 1949 – Bare Act with Section Notes by Taxmann's Editorial Board
Chartered Accountants Act 1949 [Bare Act with Section Notes ] by Taxmann is a comprehensive publication, updated and presented with Section Notes. This edition reflects the most recent amendments and references, ensuring that readers have access to the latest legal framework governing the Chartered Accountancy profession in India. Chartered Accountants are critical in financial accounting, auditing, taxation, and compliance. This book recognises that need by offering the entire text of the Chartered Accountants Act, 1949—alongside precise annotations—so that practitioners, students, and stakeholders understand the letter and spirit of the law. The inclusion of structured Section Notes provides contextual clarity, practical illustrations, and expert observations.
This book is intended for the following audience:
Aspiring & Practicing Chartered Accountants – Perfect for students, fresh entrants, and seasoned CAs who wish to remain up-to-date on the latest statutory provisions, disciplinary frameworks, and professional obligations under the Act
Law Professionals & Corporate Legal Teams – Lawyers, company secretaries, in-house counsels, and legal practitioners will find this Bare Act valuable for referencing the duties, rights, and liabilities of CAs, as well as the disciplinary procedures laid down by law
Academic & Research Community – Professors, scholars, and researchers working on corporate governance, financial compliance, and professional ethics will benefit from the thorough statutory details coupled with interpretative notes
Regulatory & Governmental Bodies – Officers and staff in ministries, regulators like the Ministry of Corporate Affairs, and other statutory authorities seeking a one-stop reference for the Chartered Accountants Act will find this edition particularly efficient and user-friendly
The Present Publication is the 2025 Edition, covering the amended and updated text of the Divorce Act [Act No. 38 of 1949 ], with the following noteworthy features:
[Complete Text of the Chartered Accountants Act] The book compiles the Act, including all Chapters and Schedules relevant to the regulation of the CA profession
[Section Notes] Each section is supplemented with notes and annotations. These notes explain the background, practical implications, significant judicial precedents, and cross-references to related provisions
[Latest Amendments] It reflects the amendments up to 2025. All newly inserted sections, newly defined or redefined terms, as well as updated penalties and procedures, are highlighted
[Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
[User-friendly Presentation] Detailed contents, easy-to-read fonts, and well-organised paragraphs aid quick reference. Page headers and footnotes provide additional clarity, ensuring a smooth reading experience
[Practical Insights & Judicial Interpretations] Selected relevant case laws are paraphrased in the Section Notes, helping readers understand how various courts have interpreted key provisions
[Concise Subject Index & Chapter Overviews] A robust Subject Index at the end acts like a road map, simplifying the search of relevant topics, while each chapter's scope is introduced for easy grasp
[Reference Value] Ideal for day-to-day professional queries, exam revision, and corporate or regulatory compliance work. A must-have for the bookshelves of serious practitioners and scholars
The structure of the book is as follows:
Section-by-Section Layout – Each section is presented sequentially, numbered as per the original Act, making it convenient to refer to official statutes
Section Notes & Explanations – Right after each section, structured notes are explaining the statutory language, important definitions, cross-references, and clarifications
Schedules – The First and Second Schedules at the end classify different types of misconducts
Subject Index – A comprehensive index aids quick searches of specific topics, relevant sections, or professional misconduct listings
Amendment Highlights – Recent changes and new inclusions are suitably indicated, ensuring readers can quickly identify modifications introduced over time