Section 28, Chartered Accountants Act, 1949 [S1A-3B2]

As at 7 September 2026. In force from 10 April 1951 by S.O. 1336(E) [N11-H9F].

In Chartered Accountants Act, 1949 [A10-CFW]. This text from 15 September 1969, by Act 97 of 1969 [A10-MXJ]. Other texts (1): from 10 April 1951 to 14 September 1969.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 28, Chartered Accountants Act, 1949 [S1A-3B2]. Machine: S1A-3B2.

28. Maintenance of records and furnishing of returns.—(1) Every person carrying on a regulated activity shall maintain such records and registers relating to the carrying on of a regulated activity as may be prescribed and shall preserve them for a period of five years. (2) Every person carrying on a regulated activity shall furnish to the Controller a return in Form B within sixty days from the end of every financial year, and such other information as the Controller may, by order in writing, require.

Defined terms in this text (1)

prescribed: Section 2, Chartered Accountants Act, 1949 [S1A2HQ] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act

prescribed: 996 more definitions.

Made under this section, or naming it (0)

none

Cited by (1)

Section 2, Chartered Accountants Act (Amendment) Act, 1969 [S1M-1HG], 15 September 1969, Band A. "section 28 of the Chartered Accountants Act, 1949 (38 of 1949)".

Not held (0)

none

Duties published under this section (0)

none