26. (1) Where a chartered accountant in practice or a firm of such chartered accountants has more than one office in Bangladesh, 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 in practice or a firm of such chartered accountants from the operation of this sub-section. (2) Every chartered accountant in practice or a 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 change in relation thereto.

27. (1) The Council may, by notification in the official Gazette, make bye-laws for the purpose of carrying out the objects of this Ordinance, and a copy of such bye-laws shall be sent to each member of the Institute. (2) In particular, and without prejudice to the generality of the foregoing power, such bye-laws may provide for all or any of the following matters:-(a) the standard and conduct of examinations under this Ordinance;(b) the qualifications for the entry of the name of any person in the Register;(c) the conditions under which any examination or training may be treated as equivalent to the examination and training prescribed for the membership of the Institute;(d) the conditions under which any foreign qualifications may be recognised;(e) the manner in which and the conditions subject to which applications for entry in the Register may be made;(f) the fees payable for membership of the Institute and the annual fees payable by associates and fellows of the Institute in respect of their certificates;(g) the manner in which elections to the Council and the Regional Committees may be held;(h) the particulars to be entered in the Register;(i) the functions of Regional Committees ;(j) the training of articled and audit clerks, the fixation of limits within which premia may be charged from articled clerks and the cancellation of articles and termination of audit service for misconduct or for any other sufficient cause;(k) the regulation and maintenance of the status and standard of professional qualifications of members of the Institute;(l) the carrying out of research in accountancy;(m) the maintenance of a library and publication of books and periodicals on accountancy;(n) the management of the property of the Council and the maintenance and audit of its accounts;(o) the summoning and holding of meetings of the Council, the times and places of such meetings, the conduct of business thereat and the number of members necessary to form a quorum;(p) the powers, duties and functions of the President and the Vice-President or Vice-Presidents of the Council;(q) the functions of the Standing and other Committees and the conditions subject to which such functions shall be discharged;(r) the terms of office, and the powers, duties and functions of the Secretary and other officers and servants of the Council;(s) the rules of professional and other misconduct, and the exercise of disciplinary powers; and (t) any other matter which is required to be or may be prescribed under this Ordinance. (3) All bye-laws made by the Council under this Ordinance shall be subject to the condition of previous publication and to the approval of the Government. (4) Notwithstanding anything contained in sub-sections (1) and (2) the Government may frame the first bye-laws for the purposes mentioned in this section, and such bye-laws shall be deemed to have been made by the Council, and shall remain in force from the date of the coming into force of this Ordinance, until they are amended, altered or revoked by the Council.

28. (1) Where the Government considers it expedient so to do, it may, by order in writing, direct the Council to make any bye-law or to amend or revoke any bye-law already made within such period as it may specify in this behalf. (2) If the Council fails or neglects to comply with such order within the specified period, the Government may make or amend, with or without modifications, or revoke, any bye-laws, directed to be made, amended or revoked by that order.

29. Any reference to a chartered accountant or a registered accountant or a certified or qualified auditor in any other law or in any document whatsoever shall be construed as a reference to a chartered accountant in practice within the meaning of this Ordinance.

30. In section 144 of the Companies Act, 1913, for sub-sections (1), (2), (2A) and (2B), the following sub-section shall be substituted, namely,-“(1) No person shall be appointed as an auditor of any company other than a private company not being the subsidiary company of a public company, unless he is a chartered accountant within the meaning of the Chartered Accountants Ordinance, 1961:Provided that a firm whereof all the partners practising in Bangladesh are chartered accountants may be appointed by its firm name to be auditors of a company and may act in its firm name.”

31. Notwithstanding the amendment of section 144 of the Companies Act, 1913, made by the preceding section, the Auditors' Certificates Rules, 1950, shall, so far as applicable, continue in force as if they are bye-laws made under this Ordinance.