Subs. by s. 2, ibid., for "certification of cost accounting and related statements or holds himself out to th… — THE COST ACCOUNTANTS ACT, 1959

Subs. by s. 2, ibid., for "certification of cost accounting and related statements or holds himself out to the public as a cost accountant in practice" (w.e.f. 1-2-2012).

8. Subs. by s. 2, ibid., for "certification of cost accounting and related statements or holds himself out to the public as a cost accountant in practice" (w.e.f. 1-2-2012). (iii) renders professional services or assistance in or about matters of principle or detail relating to cost accounting procedure or the recording, presentation or certification of costing facts or data; or (iv) renders such other services as, in the opinion of the Council, are or may be rendered by a cost accountant in practice; and the words " to be in practice " , with their grammatical variations and cognate expressions, shall be construed accordingly. Explanation . —A —A member of the Institute who is a whole -time salaried employee of any person shall not be deemed to be in practice within the meaning of this sub-section. CHAPTER II THE INSTITUTE OF COST 1*** ACCOUNTANTS

Section 8