law: Chartered Accountants Act, 1949 
  26. Unqualified persons not to sign documents
  (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 provisions of sub-section (1)
  
  shall, without prejudice to any other proceedings, which maybe 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.