Sections 22A 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.
Sections 22A to 22F build the Appellate Authority: who sits on it, how long they serve, what they are paid, where it sits and how a member can leave or be removed. The appeal itself is in section 22G. This article follows the text 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).
The Central Government constitutes, by notification, an Appellate Authority of a Chairperson (a sitting or former High Court judge) and four members, all part-time. The Chairperson serves three years or until sixty-five, a member three years or until sixty-two, whichever is earlier. The office is at Delhi, the Council supplies staff, and a Chairperson or member can be removed only by the Central Government after an inquiry for proved misbehaviour or incapacity. None of sections 22A to 22F was changed by the 2022 Amendment Act in the text printed here.
Why the Appellate Authority exists
Before the 2006 amendments, a member aggrieved by a Council order could appeal to the High Court. The 2006 Amendment Act replaced that route with a dedicated body, effective 17 November 2006. Today an order of the Board of Discipline or the Disciplinary Committee goes on appeal to this Authority, as explained in our article on section 22G. Sections 22A to 22F tell you who the Authority is.
Firms and members who want to understand the forum before an order is passed can speak to our legal dispute resolution team about how a disciplinary matter may progress.
Section 22A: constitution
Section 22A(1): the Central Government shall, by notification, constitute an Appellate Authority consisting of:
| Clause | Who | How chosen |
|---|---|---|
| (a) | A person who is or has been a judge of a High Court | To be its Chairperson |
| (b) | Two members who have been members of the Council for at least one full term and who are not sitting members of the Council | To be appointed |
| (c) | Two members with knowledge and practical experience in law, economics, business, finance or accountancy | To be nominated by the Central Government |
Section 22A(2): the Chairperson and other members are part-time members.
Two details matter. The Council-experience members must have completed "at least one full term", and a sitting Council member cannot be one. The Government nominees come from five stated fields, so the Authority is not limited to chartered accountants or lawyers.
Section 22B: term of office
- Chairperson: three years from the date of entering upon office, or until attaining sixty-five years, whichever is earlier.
- Member: three years from the date of entering upon office, or until attaining sixty-two years, whichever is earlier.
The Act is silent on reappointment in these two sub-sections. The age limit can cut a term short. A person who is sixty-four when appointed as Chairperson would, on the text, hold office only until sixty-five.
Section 22C: allowances and conditions of service
The allowances payable to the Chairperson and members, their other terms and conditions of service, and the manner of meeting the Authority's expenditure by the Council and such other authorities "shall be such as may be specified", and section 2(1)(ha) defines "specified" as specified by rules made by the Central Government. The detail sits in those rules. The edition's footnote names the Appellate Authority (Allowances payable to, and other terms and conditions of service of Chairperson and members and the manner of meeting expenditure of the Authority) Rules, 2006, published in the Gazette on 17 November 2006. This article does not take any figure from those rules.
Section 22D: procedure
- The office of the Authority shall be at Delhi.
- The Authority shall regulate its own procedure.
- All orders and decisions of the Authority shall be authenticated by an officer duly authorised by the Chairperson in this behalf.
For a party, sub-section (3) is practical: an order carries weight once an officer authorised by the Chairperson authenticates it.
Section 22E: officers and staff
Under section 22E(1) the Council shall make available to the Authority such officers and other staff members as are necessary for its efficient performance. Under section 22E(2), their salaries, allowances and conditions of service "shall be such as may be prescribed". The Authority's staff therefore come from the Institute's side, while their pay terms are left to what is "prescribed", which section 2(1)(f) defines as prescribed by regulations made under the Act. Section 22F's removal protection covers only the Chairperson and members, not the staff.
Section 22F: resignation and removal
Resignation, section 22F(1). The Chairperson or a member may resign by notice in writing under his hand addressed to the Central Government. Unless the Central Government permits an earlier exit, he continues in office until the earliest of three events: three months from receipt of the notice, a duly appointed successor entering upon office, or the expiry of the term of office.
Removal, section 22F(2). The Chairperson or a member shall not be removed except by an order of the Central Government on the ground of proved misbehaviour or incapacity, after an inquiry by a person the Government appoints, in which the person concerned has been informed of the charges and given a reasonable opportunity of being heard.
A worked example
Suppose a retired High Court judge, Justice R. Nair, is notified as Chairperson at age sixty-three. Under section 22B(1) the term would run for three years or until sixty-five, so the office would end at sixty-five. If Justice Nair wants to resign, notice goes to the Central Government and, absent permission to leave sooner, the office continues for up to three months or until a successor takes charge.
Commencement note
Sections 22A to 22F are in force as printed. The 2022 changes to the appeal section 22G are explained separately because they include provisions that are enacted but not yet in force. A later commencement notification should be checked. For the equivalent in the Cost Accountants Act, see the Cost Accountants Act, 1959 sections 22A to 22E.
Need help with a disciplinary appeal or inquiry?
Understanding who decides an appeal is only the start. If an order has been passed or a complaint is pending, our legal dispute resolution practice can help assess the order and prepare the appeal papers within the time the Act allows.
Key takeaways
- The Authority has five part-time members: a High Court judge as Chairperson, two ex-Council members and two Government nominees.
- Chairperson: three years or sixty-five; member: three years or sixty-two, whichever is earlier.
- Office at Delhi; the Authority regulates its own procedure; orders are authenticated by an officer authorised by the Chairperson.
- Removal needs a Central Government order after an inquiry into proved misbehaviour or incapacity.
Read next
- Section 22G of the Chartered Accountants Act, 1949: appeal to the Appellate Authority
- Sections 21C, 21D and 22: civil court powers and misconduct defined
- Section 21A: the Board of Discipline
- Section 21B: the Disciplinary Committee
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.