Sections 19 and 20 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 19 requires the Council to maintain the Register of members and lists what it must record about each member, including whether a certificate of practice is held. It also provides for an annual list of members and an annual membership fee. Section 20 sets out the grounds on which the Council may, or must, remove a name from the Register and how a name removed for non-payment of fees can be restored.
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.
The Council maintains the Register of members in the prescribed manner and must record each member's name, date of birth, domicile, addresses, date of entry, qualifications, whether a certificate of practice is held, and, since 2022, whether any information or complaint is pending or any penalty has been imposed under Chapter V. The Council may remove a name on death, request, non-payment of a prescribed fee, or a section 8 disability, and must remove a name where an order removes the member. A name removed for non-payment can be entered again on payment of arrears and an additional fee the Council notifies. The 2022 Amendment removed the fee caps, in force from 10 May 2022.
Section 19(1): the Council keeps the Register
The heading and text say "Register of members" since the 2022 Amendment Act (in force from 10 May 2022). Section 19(1) says the Council shall maintain a Register of members of the Institute in such manner as may be prescribed. The manner is in the regulations. Because the Act separately contemplates a Register of firms in Chapter IVA, which is enacted but not yet in force as per the edition and S.O. 2184(E) dated 10 May 2022, the Register in section 19 means the Register of members. A legal consultation can help if you need an entry corrected or verified.
Section 19(2): what the Register records
The Register of members shall include these particulars about every member:
| Clause | Particular |
|---|---|
| (a) | full name, date of birth, domicile, residential and professional address |
| (b) | the date on which the name is entered in the Register of members |
| (c) | qualifications |
| (ca) | whether any actionable information or complaint is pending or any penalty has been imposed against him under Chapter V, including details thereof, if any |
| (d) | whether he holds a certificate of practice |
| (e) | any other particulars which may be prescribed |
Clause (ca) was inserted by the 2022 Amendment Act and is in force from 10 May 2022. It links the Register to the disciplinary system in Chapter V. A point to read with care: the words "actionable information or complaint" are used in the 2022 text of section 21, which is enacted but not yet in force as per the edition and S.O. 2184(E). The section 21 in force speaks of information or a complaint received, without an "actionable" test. So clause (ca) is in force and should be read with the disciplinary procedure that actually operates today, explained in the article on section 21. A later commencement notification should be checked.
Clause (d) connects to section 6: the Register shows whether a member holds a certificate of practice.
Section 19(3): the annual list
The Council shall cause to be published, in such manner as may be prescribed, a list of members of the Institute as on the 1st day of April of each year. If a member requests it, the Council shall send him a copy of the list on payment of such amount as may be prescribed. The sub-section replaced an earlier requirement to publish the list in the Gazette of India and send a copy to every member, and the words "on payment of such amount as may be prescribed" were inserted by the 2006 Amendment Act.
Section 19(4): the annual membership fee
Every member shall, on his name being entered in the Register of members, pay such annual membership fee as may be determined, by notification, by the Council. The edition points to Appendix No. (13) for the notification. The Act states no amount. The 2022 Amendment omitted the words capping the fee and the proviso that allowed a higher fee with the Central Government's approval, in force from 10 May 2022. The earlier fee differed according to whether the member was an associate or a fellow; that is not in the sub-section now.
Section 20(1): removal by the Council
Section 20 is headed "Removal from the Register of members". Sub-section (1) lists four grounds on which the Council may remove a name:
| Clause | Ground |
|---|---|
| (a) | the member is dead |
| (b) | a request has been received from the member to that effect |
| (c) | the member has not paid any prescribed fee required to be paid by him |
| (d) | the member is found to have been subject, when his name was entered or at any time after, to any of the disabilities in section 8, or has for any other reason ceased to be entitled to have his name borne on the Register |
Clause (d) is the link to section 8, which bars entry to, and continuance on, the Register. The words "for any other reason" widen the clause beyond the listed disabilities. The edition does not set out a procedure for removal under clauses (a) to (d); where the Act says "prescribed", the regulations should be read.
Section 20(2): removal that the Council must make
The Council shall remove the name of any member in respect of whom an order has been passed under the Act removing him from membership of the Institute. The orders it refers to are the removal orders of the disciplinary bodies in Chapter V. The difference from sub-section (1) is that here the word is "shall": the Council has no discretion once the order has been passed.
Section 20(3): restoration
If the name of any member has been removed under clause (c) of section 20(1), that is, for non-payment of a prescribed fee, then on receipt of an application his name may be entered again in the Register of members on payment of:
- the arrears of annual fee;
- the entrance fee; and
- such additional fee as may be determined, by notification, by the Council.
The edition points to Appendix No. (14) for the notification. Sub-section (3) was inserted by the 2006 Amendment Act. In 2022 the words capping the additional fee and the proviso that allowed a higher fee were omitted, in force from 10 May 2022, so the Act prints no ceiling. Restoration under sub-section (3) is limited to removal for non-payment; a name removed for a disability or by a disciplinary order is not restored under this sub-section.
Both Appendices are compilations by ICAI and are not part of the Act. They should be read at source for the current position.
A worked example
Kiran, a member, forgets to pay the annual membership fee for several years. The Council removes his name under section 20(1)(c). He later applies to be entered again. Under section 20(3), his name may be entered on payment of the arrears of annual fee, the entrance fee and the additional fee the Council has notified. Separately, in an unrelated case, a member's name is removed by a disciplinary order. The Council must remove it from the Register under section 20(2), and sub-section (3) does not offer restoration on payment.
Need help with a Register entry or a removal question?
Removal and restoration questions turn on the ground, the notice and the fee record. If you are facing a removal or need to restore a name, a legal consultation can look at the clause relied on and the steps open to you.
Key takeaways
- The Council maintains the Register of members in the prescribed manner (section 19(1)).
- The Register records identity, qualifications, whether a certificate of practice is held and, since 2022, pending information or complaints and penalties under Chapter V.
- An annual list of members as on 1 April is published in the prescribed manner.
- The annual membership fee is determined by the Council by notification; the Act's cap was omitted from 10 May 2022.
- The Council may remove a name on death, request, non-payment or a section 8 disability, and must remove it after a removal order.
- A name removed for non-payment can be restored on payment of arrears, the entrance fee and an additional fee notified by the Council.
Read next
- Section 4 of the Chartered Accountants Act, 1949: entry in the Register of members
- Sections 7 and 8 of the Chartered Accountants Act, 1949: designation and disabilities
- Sections 20A to 20D of the Chartered Accountants Act, 1949: registration and Register of firms
- Sections 19 and 20 of the Cost Accountants Act, 1959: the Register of members
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.