Question

Under Section 27, where a chartered accountant in practice or a firm of such chartered accountants has more than one office in India, what is required of each office?

A Each office must be in the separate charge of a member of the Institute
B Each office must be registered as a separate company
C Each office must employ at least ten articled assistants
D Each office must obtain a separate certificate of practice from SEBI
E Each office must be located in a different regional constituency
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