Section 25Section 25

s. 25

25 (1) No person other than a member of the Institute shall sign any document on behalf of a chartered accountant in practice or a firm of such chartered accountants in his or its professional capacity. (2) Any person contravening the provision of clause (1) shall, without prejudice to any other proceedings which may be taken against him, be punishable with fine which may extend on first conviction to Taka one thousand and on any subsequent conviction with imprisonment which may extend to six months, or with fine which may extend to Taka five thousand, or with both.