Central Act
Section 26. Unqualified persons not to sign documents.
The Chartered Accountants Act, 1949
26. Unqualified persons not to sign documents. (1) No person other than a member of the Institute shall sign any document on behalf of a 1[chartered accountant in practice] or a 2[firm of such chartered accountants] in his or its professional capacity. 3[(2) Any person who contravenes the provisions of sub-section (1) shall, without prejudice to any other proceedings, which may be taken against him, be punishable on first conviction with a fine not less than 4[ one lakh rupees] but which may extend to 5[five lakh rupees], and in the event of a second or subsequent conviction with imprisonment for a term which may extend to one year or with fine not less 6[two lakh rupees] but which may extend to 7[ten lakh rupees] or with both.]