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Branch office of a CA

Can a CA has more than one office???

A chartered Accountant can have more than one office and in more than one city. However opening such branch office in different cities shall be subject to section 27. Section 27 of Chartered Accountant Act, 1949 states that in case if a Chartered Accountant or a firm of Chartered Accountant has more than one office in india then each one of such office should have a separate in charge.

Now before going through further lets understand the meaning of word “office” and “Separate in charge”.

Q. What is a Branch office?

Ans. A place where a name board is fixed or where such place is mentioned in the letter head or any other documents as a place of business.

Q. what is a separate in charge ?

Ans. Separate in charge is a person that have the responsibility of maintaining branch office of a chartered Accountant and resides in that place for not less than 182 days. However as per section 27, only a member of Institute that is his partner or in full time paid assistant with him can be a separate in charge.

Now,  Section 27 grants certain exemptions or cases, in which such separate in charge is not mandatory: –

  1. The second office is situated in the same premises in which first office is located; or
  2. The second office is situated in the same city in which first office is located; or
  3. The second office is situated within a distance of 50 Kms from the municipal limits of the city in which first office is located;

However, such exemption is only provided for the second office and not the third office onwards.

There is an another exemption given to members practicing in hilly areas to not to have a separate in charge in respect of another office however following below conditions should be satisfied: –

  1. Such member is allowed to open temporary office in the plains for a period not exceeding 3 months in a year.
  2. The regular need not to be closed during this period.
  3. The name board of the firm should be displayed on temporary office only during the period in which such office is permitted to open.
  4. The temporary office should not be mentioned in the letter heads, visiting cards or in any other document as a place of business of the member/firm.
  5. Before opening and closing of such office, it shall be obligatory to inform the institute by registered post that he is opening/closing the temporary office from a particular date.

Thus maintenance of a branch office is subject to section 27.

Can a CA has more than one office???



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  1. GAutam Barman Roy says:

    We are a Chartered Accountants partrnership firm based in Delhi /NCR and wish to open another branch in Rajasthan.
    What is the procedure for opening of new branch office

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