Cost Accountant and Competition Act

Section 2(g) of the rules of the competition rules and section 35 of the competition act enables a cost accountant in practice as a counsel on behalf of the client to represent before the commission.

Appearance before Commission
35. A complainant or defendant or the Director General may either appear in person or authorise one or
more chartered accountants or company secretaries or cost accountants or legal practitioners or any of
his or its officers to present his or its case before the Commission.
Explanation.—For the purposes of this section,—
(a) "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1)
of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) and who has obtained a
certificate of practice under sub-section (1) of section 6 of that Act;
(b) "company secretary" means a company secretary as defined in clause (c) of sub-section (1) of
section 2 of the Company Secretaries Act, 1980 (56 of 1980) and who has obtained a certificate
of practice under sub-section (1) of section 6 of that Act;
(c) "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 has obtained a certificate of
practice under sub-section (1) of section 6 of that Act;
(d) "legal practitioner" means an advocate, vakil or an attorney of any High Court, and includes a
pleader in practice.

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2. Definitions –
(1) In these Regulations, unless the context otherwise requires:
(a) "Act" means the Competition Act, 2002 (12 of 2003);
(b) "Bench" means Bench constituted under Section 22 of the
Act and includes the Principal Bench, Additional Bench,
Mergers Bench and Special Bench. Special Bench means
larger Bench constituted under sub-section (4) of Section 23
of the Act.
(c) "Chairperson" means the Chairperson appointed under
Section 8 and includes the senior-most Member acting as
Chairperson under sub-sections (4) of Section 10 and the
senior most Member discharging the functions of the
Chairperson under sub-section (5) of Section 10 of the Act;
(d) "Commission" means the Competition Commission of India
established under Section 7 of the Act;
(e) "Complaint" means and includes complaint or reference falling
under Section 19 of the Act;
(f) "Complainant" means a person who or the Central
Government or a State Government or a Statutory Authority
which makes complaint to the Commission.
(g) "Counsel" means and includes a legal practitioner, a
chartered accountant, a company secretary, a cost
accountant as defined in Explanation to Section 35 of the
Act;