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24. Unqualified persons not to sign documents.__ (1) No person, other than a member of the Institute, shall sign any document on behalf of 4[a cost and management accountant] or a firm of 5[cost and management accountants] in his or its professional capacity. (2) Any person contravening the provisions of sub­section (1) shall be punishable with fine which may extend, on first conviction, to one thousand rupees and, on any subsequent conviction to five thousand rupees.

Effective date: 1966-01-01

Version cost-and-management-accountants-act-1966~PK-FED~base · Source-traceable official reference. LawHub does not modify the official record.