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14/04/2024
Laws of Bangladesh

The Bangladesh Chartered Accountants Order, 1973 (President's Order)

( PRESIDENT'S ORDER NO. 2 OF 1973 )

28. (1) The Council may, by notification in the Gazette, make bye-laws for the purpose of carrying out the objects of this Order, and a copy of such bye-laws shall be sent 1[to the Government and 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 Order;
 
 
 
 
(b) the qualifications for the entry of the name of any person in the Register as a member of the Institute;
 
 
(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 students and the cancellation of articles 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 there at 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 Order.
 
 
 
 
(3) All bye-laws made by the Council under this Order shall be subject to the condition of previous publication 2[* * *].
 
 
 
 
(4) Notwithstanding anything contained in clauses (1) and (2), the Government may frame the first bye-laws for the purposes mentioned in this Article, 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 Order until they are amended, altered or revoked by the Council.

  • 1
    The words “to the Government and to each member” were substituted for the words “to each member” by section 3 of the Bangladesh Chartered Accountants (Amendment) Act, 1990 (Act No. XL of 1990)
  • 2
    The words “and to the approval of the Government” were omitted by section 3 of the Bangladesh Chartered Accountants (Amendment) Act, 1990 (Act No. XL of 1990)
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