Sections 11 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
These four sections explain how the Council fills seats when an election fails, who leads it, how a seat becomes vacant and for how long a Council lasts. The Act was called the Cost and Works Accountants Act, 1959 until 10 May 2022.
The President and Vice-President are elected by the Council from among its members and hold office for one year at a time, never beyond their Council term. Since 2022 the President presides at Council meetings, ensures its decisions are implemented, and the Vice-President acts if the office falls vacant or the President cannot act. A seat falls vacant on resignation notified in the Gazette, three absences without sufficient excuse, a fine for misconduct, or removal from the Register. A Council lasts four years from its first meeting.
How this article reads the Act
This article follows the Act as printed by the Institute (as amended in 2011), read with the 2022 Amendment Act to the extent brought into force by S.O. 2184(E) dated 10 May 2022. Sections 47 and 48 of that Act, which amend sections 12 and 13, are in force. Later amendments and notifications should be checked.
Section 11: nomination in default of election
If the members fail to elect any member under section 9(2)(a) from any of the regional constituencies specified, the Central Government may nominate any duly qualified person from that constituency to fill the vacancy. The person so nominated is deemed to be a duly elected member of the Council. This is a backstop for a constituency that returns no member. For the composition of the Council, see our article on sections 9 to 10B.
Section 12: President and Vice-President
Section 12(1). The Council at its first meeting elects two of its members to be President and Vice-President. Whenever either office becomes vacant, the Council chooses a person to fill it. The earlier proviso about a Central Government nominee discharging the President's functions on the first constitution of the Council was omitted by section 47 of the 2022 Act.
Section 12(2). The President is the Head of the Council (the word "Head" was substituted in 2006 for "Chief Executive Authority").
New sub-sections (2A) to (2D), inserted in 2022:
| Sub-section | Rule |
|---|---|
| 12(2A) | The President shall preside at the meetings of the Council |
| 12(2B) | The President and the Vice-President shall exercise such powers and perform such duties and functions as may be prescribed |
| 12(2C) | It is the President's duty to ensure that the Council's decisions are implemented |
| 12(2D) | If the office of President falls vacant, or the President is absent or otherwise unable to act, the Vice-President shall act in his place and exercise the powers and perform the duties of the President |
The powers and duties under 12(2B) are in the regulations; this series does not set them out.
Section 12(3). The President or Vice-President holds office for one year from the date he is chosen, but not beyond his term as a member of the Council. Subject to being a member of the Council at the relevant time, he is eligible for re-election under sub-section (1). The proviso says that the President and Vice-President at the time the Council's duration expires continue in office until a new Council is constituted.
Section 13: resignation and casual vacancies
Section 13(1): resignation. A member may resign at any time by writing under his hand addressed to the President. The seat becomes vacant when the resignation is notified in the Official Gazette, not when the letter is written.
Section 13(2): deemed vacancy. A member is deemed to have vacated his seat if:
- he is declared by the Council to have been absent without sufficient excuse from three consecutive meetings;
- he has been found guilty of any professional or other misconduct and awarded a penalty of fine (these words were added in 2006); or
- his name is, for any cause, removed from the Register of members under section 20 (the words "of members" were added in 2022 by section 48).
Section 13(3): filling the vacancy. A casual vacancy is filled by fresh election from the constituency concerned or by nomination by the Central Government, as the case may be. The person chosen holds office until the dissolution of the Council. The proviso says no election shall be held for a casual vacancy occurring within one year before the Council's duration expires; such a vacancy may be filled by Central Government nomination after consultation with the President. (The period was "six months" before the 2006 amendment.)
Section 13(4). No act done by the Council may be called in question merely because of a vacancy in, or defect in the constitution of, the Council. This protects decisions taken while seats are vacant.
Section 14: duration and dissolution
Section 14(1). A Council lasts four years from the date of its first meeting. (It was three years until the 2006 amendment took effect from 22-7-2007.)
Section 14(2). Even when its duration ends, the former Council continues to exercise its functions until a new Council is constituted under the Act, and on that constitution the former Council stands dissolved. The Institute is therefore never without a Council.
Two short examples
Example 1. Neha Kapoor is Vice-President. The President falls ill and cannot attend for several weeks. Under section 12(2D) the Vice-President acts in his place and exercises his powers and duties for that period, including presiding at meetings under (2A).
Example 2. A Council member, Dev Malhotra, is absent from three consecutive meetings. The seat is not vacated automatically: under section 13(2) he is deemed to have vacated it if the Council declares that the absence was without sufficient excuse. If he resigns by letter to the President instead, the seat falls vacant only when the Gazette notifies the resignation.
If you are a Council member, a candidate or an adviser and need to check what happens to a seat, a legal consultation can help with the sequence of steps.
The same rule for chartered accountants
The chartered accountants' text is in Sections 11 to 14 of the Chartered Accountants Act, 1949. The structure is similar, and the figures and detail of the cost accountants' Act apply here.
Need help with Council procedure?
For a question on vacancies, the President's powers or the effect of a dissolved Council, a short legal consultation can walk you through sections 11 to 14 against the facts.
Key takeaways
- Section 11 lets the Central Government nominate a member where a constituency fails to elect one.
- The President and Vice-President hold office for one year at a time and continue until a new Council is constituted.
- Since 2022 the President presides and the Vice-President acts when the President cannot.
- A seat falls vacant on notified resignation, three unexcused absences as declared, a fine for misconduct or removal from the Register.
- A Council lasts four years, and the former Council carries on until the new one is formed.
Read next
- Sections 9 to 10B: Council, elections and Tribunal
- Sections 15 to 15B: functions of the Council and the Institute
- Sections 16 to 18: officers, committees and finances of the Council
Disclaimer: Based on the Cost and Works Accountants Act, 1959 (now the Cost Accountants Act, 1959) as printed by the Institute of Cost Accountants of India (as amended in 2011), read with the Chartered Accountants, the Cost and Works Accountants and the Company Secretaries (Amendment) Act, 2022 to the extent brought into force by S.O. 2184(E) dated 10 May 2022, as consulted on 3 October 2026. Regulations, rules, later amendments and commencement notifications should be checked. This article is general information, not legal advice; check the official text before acting.