27. (1) Where a chartered accountant in practice or 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 clause.
(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.
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