(b)“chartered accountant ” means a person who is a member of the Institute 8***;
7[(ba) “Coordination Committee” means the Coordination Committee constituted under section
9A;
(bb) “Companies Act” means the Companies Act, 2013 (18 of 2013) or any other previous
company law as defined in clause (67) of section 2 of the said Act ;]
(c)“Council ” means the Council of the Institute 7[constituted under section 9] ;
9[(ca) “firm” shall have the meaning assigned to it in section 4 of the Indian Partnership
Act, 1932 (9 of 1932), and includes, -
(i)the limited liability partnership as defined in clause ( n) of sub -section ( 1) of section 2 of
the Limited Liabilit y Partnership Act, 2008 (6 of 2009); or