1[28B. Functions of Board.--The Board shall perform the following functions, namely:--
(a) to make recommendations to the Council with regard to the quality of services provided by the members of the Institute;
(b) to review the quality of services provided by the members of the Institute including audit services; and
(c) to guide the members of the Institute to improve the quality of services and adherence to the various statutory and other regulatory requirements.]
2[(d) to forward cases of non-compliance with various statutory and regulatory requirements by the members of the Institute or firms, noticed by it during the course of its reviews, to the Disciplinary Directorate for its examination.]
(a) to make recommendations to the Council with regard to the quality of services provided by the members of the Institute;
(b) to review the quality of services provided by the members of the Institute including audit services; and
(c) to guide the members of the Institute to improve the quality of services and adherence to the various statutory and other regulatory requirements.]
2[(d) to forward cases of non-compliance with various statutory and regulatory requirements by the members of the Institute or firms, noticed by it during the course of its reviews, to the Disciplinary Directorate for its examination.]
Source footnotes
1. Ins. by Act 9 of 2006, s. 24 (w.e.f. 17-11-2006).2. Ins. by Act 12 of 2022, s. 32 (w.e.f. 10-5-2022).
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Section 1 · Short title, extent and commencement.Section 2 · Interpretation.Section 3 · Incorporation of the Institute.Section 4 · Entry of names in the Register of members.Section 5 · Fellows and Associates.Section 6 · Certificate of practice.Section 7 · Members to be known as Chartered Accountants.Section 8 · Disabilities.India Code, Government of India. Text fetched 19 Oct 2026. Source metadata reports last modification: 2022-06-02. Check the linked official text and subsequent notifications when applying a provision.