law: Cost and Works Accountants Act, 1959 
  37. Maintenance of branch offices 
  (1) Where a cost accountant in practice or a
  
  firm of such cost 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 cost accountant in practice or firm of such cost accountants from
  
  the operation of this sub-section.
  (2) Every cost accountant in practice or firm
  
  of such cost 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.