(1)Where a 2[chartered accountant in practice] or a 3[firm of such chartered 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 2[chartered accountant in practice] or a 3[firm of such chartered accountants] from the operation of this sub-section.
(2)Every 2[chartered accountant in practice] or a 3[firm of such chartered 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.