29. (1) Where a cost and management accountant or a firm of such accountants has more than one office in Bangladesh, each one of such office shall be in the separate charge of a member of the Institute: Provided that the Council may, in suitable cases, exempt any cost and management accountant or a firm of such accountants from the operation of this sub-section. (2) Every cost and management accountant in practice or a firm of such accountants maintaining more than one office shall send to the Council a list of offices together with the names of the persons in charge thereof and shall keep the Council informed of any change in relation thereto.