Sections 15A and 15B 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.
Section 15A lets a University established by law, or a body affiliated to the Institute, teach the subjects covered by the Institute's academic courses, but not award qualifications or use names that resemble the Institute's. Section 15B, inserted in 2022, lists the functions of the Institute itself, from examinations to the conduct of Council elections.
This article is as per the Act as printed in the ICAI edition of 2022 (amended up to the Chartered Accountants, the Cost and Works Accountants and the Company Secretaries (Amendment) Act, 2022). Later amendments and notifications should be checked.
Section 15A allows a University established by law or a body affiliated to the Institute to impart education on the subjects covered by the Institute's academic courses, but its awards and designations must not resemble or be identical to the Institute's, and it cannot adopt a name similar to the Institute's. Section 15B (inserted by the 2022 Amendment Act, in force from 10 May 2022) lists nine functions of the Institute. Two of them, items (d) and (f), refer to the Register of firms, which belongs to Chapter IVA, enacted but not yet in force.
Section 15A: education by universities and other bodies
Section 15A was inserted by the 2006 Amendment Act, in force from 8 August 2006. It has three sub-sections.
15A(1): who may teach. Subject to the provisions of the Act, any University established by law or any body affiliated to the Institute may impart education on the subjects covered by the academic courses of the Institute. The words "subject to the provisions of this Act" mean the rest of the Act still applies. Which subjects the Institute's courses cover, and what affiliation involves, are matters for the Council under its power to approve academic courses and their contents in section 15(2)(a), and for the regulations.
15A(2): awards and designations. The Universities or bodies referred to in sub-section (1) shall, while awarding a degree, diploma or certificate or bestowing any designation, ensure that the award or designation does not resemble, and is not identical to, one awarded by the Institute. The duty falls on the University or body, and it applies to what is awarded and to the designation used.
15A(3): names. Nothing in section 15A enables a University or a body to adopt a name or nomenclature which is in any way similar to that of the Institute. The words "in any way similar" set a wide test. A name need not copy the Institute's name to fall within the bar.
| Sub-section | What it allows or bars |
|---|---|
| (1) | allows teaching of the subjects covered by the Institute's academic courses, by a University established by law or a body affiliated to the Institute |
| (2) | bars awards and designations that resemble, or are identical to, those awarded by the Institute |
| (3) | bars adoption of a name or nomenclature in any way similar to the Institute's name |
How section 15A relates to other provisions
The protection of the Institute's name and designations is carried further in Chapter VII. The article on sections 24 and 24A covers the penalty for using the name of the Council or awarding degrees in chartered accountancy. Section 15A is the permission and the limit; the penalty provision is explained there. For a University or institution planning a course, a legal consultation can check the course title and award names against section 15A before launch.
Section 15B: functions of the Institute
Section 15B was inserted by the Chartered Accountants, the Cost and Works Accountants and the Company Secretaries (Amendment) Act, 2022 and came into force on 10 May 2022. It says "the functions of the Institute shall include" the following nine matters. The word "include" signals a non-exhaustive list.
| Item | Function |
|---|---|
| (a) | the examination of candidates for enrolment |
| (b) | the regulation of the engagement and training of articled and audit assistants |
| (c) | the maintenance and publication of a Register of persons qualified to practise as chartered accountants |
| (d) | the maintenance and publication of the Register of firms |
| (e) | collection of fees from members, examinees and other persons |
| (f) | subject to the orders of the appropriate authorities under the Act, the removal of names from the Register of members and firms and the restoration of names to the Register of members and firms which have been removed |
| (g) | the maintenance of a library and publication of books and periodicals relating to accountancy and allied subjects |
| (h) | the conduct of elections to the Council of the Institute |
| (i) | the granting or refusal of certificates of practice as per guidelines issued by the Council |
Reading 15B with section 15
Section 15 gives the Council the duty of control and lists its duties. Section 15B lists the operating functions of the Institute. Several items that the 2006 version of section 15 gave to the Council, such as the Register of persons qualified to practise, the removal and restoration of names, and the collection of fees, now appear as functions of the Institute under section 15B. The Council's own list was amended at the same time to drop them (clauses (g) and (i) of section 15(2) were omitted).
The result is a division of labour that can be read from the two sections:
- The Council approves courses, prescribes fees for the examination, qualifications and guidelines, supports the disciplinary bodies and ensures the Institute works in accordance with the Act.
- The Institute examines, regulates training, maintains the registers, collects fees, runs its library and publications, conducts Council elections and grants or refuses certificates of practice as per the Council's guidelines.
The commencement trap in items (d) and (f)
Item (d) refers to the Register of firms and item (f) to the Register of members and firms. The Register of firms is kept under section 20B, which belongs to Chapter IVA (sections 20A to 20D). As per the ICAI 2022 edition and S.O. 2184(E) dated 10 May 2022, that Chapter is enacted by Act 12 of 2022 but not yet brought into force. Section 15B itself is in force, but items (d) and (f) point to firm registers that depend on that Chapter. The other seven items, and the references to the Register of members, operate today. A later commencement notification should be checked.
A worked example
A state University proposes a postgraduate programme covering subjects in the Institute's academic courses. Under section 15A(1) it may impart that education. It may not, however, award a degree or confer a designation that resembles one awarded by the Institute (section 15A(2)), and it may not name the programme or the body in a way that is in any way similar to the Institute's name (section 15A(3)). Meanwhile, the Institute continues to run the examinations and keep the Register of members under section 15B, and, in the case of certificates of practice, grants or refuses them as per the Council's guidelines.
Need help with course design, naming or Institute functions?
If you run an educational body that works in or near the accountancy field, or you are checking which body does what under the Act, our legal consultation service can review the names, awards and affiliations against sections 15A and 15B and the current notifications.
Key takeaways
- A University established by law or a body affiliated to the Institute may teach the subjects of the Institute's academic courses (section 15A(1)).
- Its awards and designations must not resemble or be identical to the Institute's (section 15A(2)).
- It cannot adopt a name or nomenclature in any way similar to the Institute's (section 15A(3)).
- Section 15B lists nine functions of the Institute and was inserted in 2022, in force from 10 May 2022.
- Items (d) and (f) refer to the Register of firms, which depends on Chapter IVA, not yet in force.
- The Council guides the Institute under section 15; the Institute carries out the functions in section 15B.
Read next
- Section 15 of the Chartered Accountants Act, 1949: functions of the Council
- Sections 24 and 24A of the Chartered Accountants Act, 1949: penalty for falsely claiming membership and misusing the Institute's name
- Sections 20A to 20D of the Chartered Accountants Act, 1949: registration and Register of firms
- Sections 15 to 15B of the Cost Accountants Act, 1959: functions and education by universities
Disclaimer: Based on the Chartered Accountants Act, 1949 as printed in the ICAI edition of 2022 (amended up to Act 12 of 2022), read with S.O. 2184(E) dated 10 May 2022, which brought only part of the 2022 amendments into force, as consulted on 3 October 2026. Regulations, rules, Council guidelines, later amendments and commencement notifications should be checked. This article is general information, not legal advice; check the official text before acting.