law: Chartered Accountants Act, 1949 
  27. Maintenance of branch offices 
  (1) Where a chartered accountant in practice or a firm of such
  
  chartered accountants has more than one office in India, each one of such
  
  offices shall be in the separate charge of a member of the Institute:
  PROVIDED  that the Council may in suitable cases exempt
  
  any chartered accountant in practice or a firm of such chartered accountants
  
  from the operation of this sub-section.
  (2) Every chartered accountant in practice or a firm of such
  
  chartered accountants maintaining more than one office shall send to the
  
  Council a list of offices and the persons in charge thereof and shall keep the
  
  Council informed of any changes in relation thereto.