Chapter II — THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

Section 6Certificate of practice

Section 6: Certificate of practice

6. Certificate of practice

(1)

No member of the Institute shall be entitled to practise [whether in India or elsewhere] unless he has obtained from the Council a certificate of practice:

[(2)Every such member shall pay annual fee for the certificate as may be determined, by notification, by the Council, and such fee shall be payable on or before the 1st day of April each year:] [(3) The certificate of practice obtained under sub-section (1) may be cancelled by the Council under such circumstances as may be prescribed.]

Amendment notes (3)
  1. Ins w.e.f. 1-7-1959 . Ins. by Act 15 of 1959, s. 5 (w.e.f. 1-7-1959).
  2. Subs w.e.f. 10-5-2022 . Subs. by Act 12 of 2022, s. 6, for sub-section (2) (w.e.f. 10-5-2022).
  3. Ins w.e.f. 8-8-2006 . Ins. by Act 9 of 2006, s. 5 (w.e.f. 8-8-2006).