Section 2(28) · Definition
Cost Accountant
Section 2(28) — “Cost Accountant”
means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who holds a valid certificate of practice under sub-section (1) of section 6 of that Act;]