law: Cost and Works Accountants Act, 1959 
  27. Unqualified persons, not to sign documents
  
   
  (1) No person other than a member of the
  
  Institute shall sign any document on behalf of a cost accountant in practice or
  
  a firm of such cost accountants in his or its professional capacity.
  (2) Any person contravening the provision of
  
  sub-section (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 one thousand rupees, and on any subsequent conviction with imprisonment
  
  which may extend to six months, or with fine which may extend to five thousand
  
  rupees, or with both.