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 keep the Register of members and lists what it must show about each member. Section 20 says when the Council may, or must, remove a name and how a name removed for non-payment can be entered again. The Act was called the Cost and Works Accountants Act, 1959 until 10 May 2022.
The Council maintains the Register of members in the prescribed manner and, since 2022, it must also show whether an actionable complaint is pending or a penalty has been imposed under Chapter V. Members pay an annual membership fee determined by the Council by notification (the old ceiling is omitted). The Council may remove a name for death, request, non-payment or disability, and must remove it on an order removing the member. A name removed for non-payment can be entered again on paying arrears and an additional fee.
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 53 and 54 of that Act, which amend sections 19 and 20, are in force. Later amendments and notifications should be checked.
What changed in 2022
| Provision | Change by Act 12 of 2022 (in force from 10 May 2022) |
|---|---|
| Throughout both sections | "Register" becomes "Register of members" |
| 19(1) | Substituted: the Council maintains a Register of members in such manner as may be prescribed |
| 19(2)(ca) | New: whether any actionable information or complaint is pending or any penalty has been imposed against him under Chapter V, with details |
| 19(4) | The words "which shall not exceed rupees five thousand" and the proviso (up to rupees ten thousand with Central Government approval) are omitted |
| 20(3) | The words "which shall not exceed rupees two thousand" and the proviso (up to rupees four thousand with approval) are omitted |
Section 19: the Register of members
Section 19(1). The Council maintains, in the prescribed manner, a Register of members of the Institute.
Section 19(2): particulars. The Register includes, for every member:
- (a) his full name, date of birth, domicile, and residential and professional addresses;
- (b) the date on which his name was entered;
- (c) his qualifications;
- (ca) whether any actionable information or complaint is pending or any penalty has been imposed against him under Chapter V, including details (inserted 2022);
- (d) whether he holds a certificate of practice; and
- (e) any other particulars that may be prescribed.
Clause (ca) is the important change for members. A pending complaint or a penalty under Chapter V is now a particular the Register must carry. Beyond the publication of the list in sub-section (3), the Act leaves the manner to the regulations.
Section 19(3). The Council causes to be published, in the prescribed manner, a list of members as on the 1st day of April of each year. If a member asks, it sends him a copy of the list on payment of the prescribed amount.
Section 19(4), as amended. Every member, on his name being entered in the Register, pays such annual membership fee as may be determined, by notification, by the Council. The earlier text capped it at rupees five thousand, with a proviso for up to rupees ten thousand with the Central Government's prior approval; both are omitted. The amount is whatever the Council notifies, and it is not stated in this series.
Section 20: removal from the Register
Section 20(1): when the Council may remove a name
The Council may remove from the Register the name of any member:
| Clause | Ground |
|---|---|
| (a) | Who is dead |
| (b) | From whom a request to that effect has been received |
| (c) | Who has not paid any prescribed fee required to be paid by him |
| (d) | Who is found to have been subject, when his name was entered, or has become subject at any later time, to any disability in section 8, or who has for any other reason ceased to be entitled to have his name borne on the Register |
The word "may" gives the Council discretion in these four cases. For the disabilities, see our article on sections 6 to 8.
Section 20(2): when the Council must remove a name
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. Orders of this kind come from the disciplinary bodies and the Appellate Authority; see our articles on the Disciplinary Committee and appeals.
Section 20(3): entering the name again
If a name has been removed under clause (c) of sub-section (1), that is, for non-payment of a prescribed fee, then on receipt of an application the name may be entered again in the Register on payment of the arrears of annual fee and entrance fee along with such additional fee as may be determined, by notification, by the Council. The earlier cap of rupees two thousand and the proviso allowing up to rupees four thousand with approval are omitted since 10 May 2022.
Two points of reading. First, sub-section (3) applies only to removal for non-payment under clause (c). It does not say that names removed for other reasons may be restored in the same way; a removal for a specified period under a disciplinary order ends according to that order, and section 8's proviso is the rule on re-entry for a person removed for a specified period. Second, the word is "may": re-entry is by application and is not described as automatic.
A practical example
Rahul Menon, a member in service, has not paid his annual membership fee for three years. The Council removes his name under section 20(1)(c). Two years later he wants to rejoin the Register. Under section 20(3) he applies, and on paying the arrears of annual fee, the entrance fee and the additional fee determined by the Council, his name may be entered again. If, separately, he had been removed under a disciplinary order for two years, he would have been outside the Register until that period ended, whatever he paid.
Another member, Isha Verma, has a complaint pending against her under Chapter V. Under section 19(2)(ca) the Register must record that a complaint is pending, with details.
A member who is facing removal or wants to be restored can take legal consultation to check the ground, the fee and the steps.
The same rule for chartered accountants
See Sections 19 and 20 of the Chartered Accountants Act, 1949. For the Register of firms that the 2022 Act adds, see our article on sections 20A to 20D, which is enacted but not yet in force.
Need help with the Register?
If a member, a firm or an employer needs to understand what the Register must show, or how to deal with a removal, our legal consultation service can set out sections 19 and 20 against the facts.
Key takeaways
- The Council maintains the Register of members; since 2022 it must show pending actionable complaints and penalties under Chapter V.
- A list of members as on 1 April each year is published.
- The annual membership fee is as determined by the Council by notification; the old ceiling and proviso are omitted.
- The Council may remove a name on four grounds and shall remove it on an order of removal.
- A name removed for non-payment can be entered again on paying arrears and an additional fee.
Read next
- Sections 4 and 5: entry in the Register of members
- Section 21B: the Disciplinary Committee
- Sections 22A to 22E: Appellate Authority and appeals
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.