Section 22G 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 22G is the appeal section of the Act. A member aggrieved by a penalty order of the Board of Discipline or the Disciplinary Committee can appeal to the Appellate Authority within ninety days, and the Authority can confirm, modify, set aside or remit the order. 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).
A member who is ordered a penalty by the Board of Discipline or the Disciplinary Committee may appeal to the Appellate Authority within ninety days of the date the order is communicated to him; the Authority may extend the time for sufficient cause. The Director (Discipline) can also appeal, if authorised by the Council. The Authority can confirm, modify or set aside an order, change the penalty, remit the case or pass another order, after hearing the parties. The 2022 changes (firms, new sub-section references, sub-section (3) and two Explanations) are enacted but not yet in force.
What is in force and what is not
Act 12 of 2022 amended section 22G, but the amendments are among the provisions that S.O. 2184(E) dated 10 May 2022 did not bring into force. The ICAI 2022 edition prints them in brackets with footnotes reading "came into force w.e.f. _________" (blank). We explain the wording in force first and then the enacted text. If you are holding an order now, our legal dispute resolution team can read it with you against the time limit below.
| Point | In force | Enacted in 2022, not yet in force |
|---|---|---|
| Who may appeal | Any member of the Institute aggrieved by an order "imposing on him" a penalty | Any member of the Institute "or a firm" aggrieved by an order "imposing on such member or firm" a penalty |
| Penalties covered | Those in sub-section (3) of section 21A and sub-section (3) of section 21B | Those in sub-section (5) or (6) of section 21A or sub-section (5) or (6) of section 21B |
| Starting point of 90 days | Date the order is "communicated to him" | Date it is "communicated to such member or firm" |
| Sub-section (3) and Explanations 1 and 2 | Not part of the section | Added |
A later commencement notification should be checked before relying on the 2022 wording.
Section 22G(1): who may appeal and when
Under the wording in force, any member of the Institute aggrieved by an order of the Board of Discipline or the Disciplinary Committee imposing any of the penalties in section 21A(3) or section 21B(3) may, within ninety days from the date the order is communicated to him, prefer an appeal to the Authority. Our articles on section 21A and section 21B explain what those penalties are.
There are two provisos.
- First proviso: the Director (Discipline) may also appeal against the decision of the Board of Discipline or the Disciplinary Committee, if so authorised by the Council, within ninety days.
- Second proviso: the Authority may entertain an appeal after the ninety days if it is satisfied that there was sufficient cause for not filing in time.
The text does not give any definition of "sufficient cause", and it does not state a fee or form for the appeal. Those details sit outside the Act.
Section 22G(2): what the Authority can do
The Authority may, after calling for the records of any case, revise any order made by the Board of Discipline or the Disciplinary Committee under the section 21A(3) or 21B(3) provisions, and may:
- (a) confirm, modify or set aside the order;
- (b) impose any penalty or set aside, reduce or enhance the penalty imposed by the order;
- (c) remit the case to the Board of Discipline or Disciplinary Committee for further enquiry as the Authority considers proper; or
- (d) pass such other order as it thinks fit.
The proviso: the Authority shall give an opportunity of being heard to the parties concerned before passing any order.
Clause (b) cuts both ways. The Authority can reduce a penalty, but it can also enhance it. A member who appeals against a reprimand therefore takes a risk, and the hearing proviso is the safeguard. It is a good reason to read the order carefully before filing.
The 2022 additions
Sub-section (3) (not yet in force). No order, act or proceeding of the Authority shall be called in question in any manner on the ground merely of any defect in the constitution of, or a casual vacancy or absence of one or two members of, the Authority.
Explanation 1 (not yet in force). For the purposes of "this Chapter": (A) "member of the Institute" includes a person who was a member on the date of the alleged misconduct although he has ceased to be a member at the time of the inquiry; (B) a "firm" registered with the Institute shall also be held liable for misconduct of a member who was its partner or owner on the date of the alleged misconduct, although he has ceased to be such partner or owner at the time of the inquiry.
Explanation 2 (not yet in force). No action under the provisions of this Chapter shall bar a Central Government Department, a State Government or any statutory authority or regulatory body from taking action against a member or a registered firm under any other law for the time being in force.
The firm-related wording depends on the registration of firms in Chapter IVA, which is also not in force. Our article on sections 20A to 20D explains that Chapter.
What happens to an appeal that fails
Section 22G does not say what remedy lies after the Authority decides. Do not assume a further right of appeal; check the Act and the current rules before planning one.
A worked example
The Disciplinary Committee orders CA Suresh Kapoor's name to be removed from the Register for a period. The order is communicated to him on 4 March. Under the wording in force he may appeal to the Appellate Authority within ninety days of 4 March. If he misses the date, he must show sufficient cause under the second proviso. The Authority, after calling for the records and hearing both parties, may confirm, reduce or enhance the penalty or remit the case.
Need help with a disciplinary order or appeal?
A short window and a possible enhancement make the first read of the order important. Our legal dispute resolution team can review an order, advise on the appeal and prepare the papers for the hearing.
Key takeaways
- Appeal lies to the Appellate Authority within ninety days of communication; delay can be condoned for sufficient cause.
- The Director (Discipline) can appeal if authorised by the Council.
- The Authority can confirm, modify, set aside, reduce, enhance, remit or pass any other order, after a hearing.
- Firms, sub-section (3) and the two Explanations are enacted by Act 12 of 2022 but not yet in force.
Read next
- Sections 22A–22F: constitution of the Appellate Authority
- Section 21A: the Board of Discipline
- Section 21B: the Disciplinary Committee
- Tax auditor liability and disciplinary jurisdiction
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.