Section 30 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 30 gives the Council its law-making power: regulations to carry out the objects of the Act, on a long list of matters from examinations to certificates of practice, and from the Council's own meetings to firms and disciplinary panels. Regulations need previous publication and the approval of the Central Government. 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 Council may, by notification in the Gazette of India, make regulations for the purpose of carrying out the objects of the Act. Section 30(2) lists the matters, "without prejudice to the generality" of that power. All regulations are subject to previous publication and to the approval of the Central Government (section 30(3)). The Act itself does not contain the regulations: the fees, forms, qualifications and procedures they set are outside it. The 2022 changes to the list are in force from 10 May 2022.
Why section 30 matters to a practitioner
The Act sets out the framework; much of the detail, such as how to apply, how to train and when a certificate of practice can be cancelled, sits in regulations. Section 30 tells you which matters are delegated to regulations, and under section 2(1)(f) the word "prescribed" in the Act means "prescribed by regulations made under this Act". If you need help tracing a requirement from a section to the regulation behind it, our legal consultation service can assist.
Section 30(1): the general power
The Council may, by notification in the "Gazette of India", make regulations for the purpose of carrying out the objects of the Act. A former requirement that a copy of the regulations be sent to each member of the Institute was omitted by the Chartered Accountants (Amendment) Act, 2006, with effect from 8 August 2006.
Section 30(2): the matters, grouped by subject
Section 30(2) says that, in particular and without prejudice to the generality of the power, regulations may provide for all or any of the following, grouped here by subject:
1. Examinations, training and qualifications
- (a) the standard and conduct of examinations under the Act;
- (b) the qualifications for the entry of the name of any person in the Register of members;
- (c) the conditions under which any examination or training may be treated as equivalent to the examination and training prescribed for members;
- (d) the conditions under which any foreign qualification may be recognised;
- (j) the training of articled and audit assistants, the fixation of limits within which premia may be charged from articled assistants, and the cancellation of articles and termination of audit service for misconduct or any other sufficient cause;
- (k) the regulation and maintenance of the status and standard of professional qualifications of members;
- (r) the qualification required for the purposes of section 5(3).
2. The Register and membership
- (e) the manner in which and the conditions subject to which applications for entry in the Register of members may be made;
- (f) the fees payable for membership of the Institute and the annual fees payable by associates and fellows in respect of their certificates;
- (h) the particulars to be entered in the Register of members;
- (re) the manner of maintaining the Register of members under section 19(1) and the manner in which the annual list of members shall be published under section 19(3).
3. Practice and certificates of practice
- (ra) the circumstances under which certificates of practice may be cancelled under section 6(3);
- (rb) the guidelines for granting or refusal of certificates of practice under section 15(2)(f).
4. The Council, its officers and its money
- (n) the management of the property of the Council and the maintenance and audit of its accounts;
- (o) the summoning and holding of meetings of the Council, the times and places, the conduct of business and the quorum;
- (p) the powers, duties and functions of the President and the Vice-President;
- (q) the functions of the Standing and other Committees and the conditions on which they are discharged;
- (rc) the manner of appointment, powers, duties, functions, salaries, fees, allowances and other terms of the Secretary and other officers and employees under section 16(2)(c);
- (rd) the manner of preparing the annual financial statement under section 18(4) and the annual accounts under section 18(5).
5. Research and library
- (l) research in accountancy; (m) a library and publication of books and periodicals on accountancy.
6. Firms and discipline
- (rf) the manner of making an application for registration of a firm and the terms of registration under section 20A;
- (rg) the manner of maintaining the Register of firms and other particulars, including details of pending actionable information or complaints or penalties against the firm, under section 20B;
- (rh) the manner of making available the status of actionable information and complaints and orders under section 21(9);
- (ri) and (rj) the manner of preparing panels of persons for the Boards of Discipline and the Disciplinary Committees and the allowances payable to the Presiding Officers and members;
- (rk) salaries, allowances and conditions of service of officers and other staff of the Authority under section 22E(2).
7. Regional Councils and residual
- (rl) the manner in which a Regional Council may be constituted under section 23(2) and the functions thereof;
- (t) any other matter which is required to be or may be prescribed under the Act.
The reference to firms and to the 2022 text of sections 21, 21A and 21B in clauses (rf) to (rj) needs one remark. The edition prints the substituted clauses (r) to (rl) as in force from 10 May 2022, but Chapter IVA and the 2022 text of sections 21, 21A and 21B are enacted and not yet in force. Those clauses are in force as heads of regulation-making; a later commencement notification should be checked for the provisions they serve. See our articles on sections 20A to 20D and section 21.
What changed in 2022 and earlier
| Change | Clause | In force from |
|---|---|---|
| "Register" became "Register of members" | (b), (e), (h) | 10 May 2022 |
| Omitted: elections to Regional Councils; functions of Regional Councils | (g), (i) | 10 May 2022 |
| Clause (r) substituted by (r) to (rl) | (r), (ra) to (rl) | 10 May 2022 |
| Omitted: exercise of disciplinary powers | (s) | 8 August 2006 |
Section 30(3): publication and approval
All regulations made by the Council shall be subject to the condition of previous publication and to the approval of the Central Government. The section does not say how long the publication must last or in what form.
Section 30(4): the first regulations
Notwithstanding sub-sections (1) and (2), the Central Government could frame the first regulations for the purposes in the section. Those regulations are deemed to have been made by the Council and remain in force from the date of commencement of the Act until the Council amends, alters or revokes them. The edition's footnote records the Central Government notification of 25 June 1949 under this sub-section. Laying before Parliament follows from section 30B, explained in our article on sections 30A to 30C.
A worked example
CA Rahul Seth, a member in practice, wants to know when a certificate of practice can be cancelled. Section 30(2)(ra) makes the circumstances under section 6(3) a subject for the regulations, so he reads the regulations, not just the Act, to find them.
Commencement note
Section 30 is in force as printed, with the 2022 changes from 10 May 2022. Later amendments and notifications should be checked.
Need help finding the regulation behind a requirement?
When the Act says "as may be prescribed", the answer is in the regulations. Our legal consultation team can help you trace the requirement and apply it to your practice or your client's situation.
Key takeaways
- The Council makes regulations by notification in the Gazette of India to carry out the Act's objects.
- Section 30(2) lists the matters; the list is not exhaustive.
- Regulations need previous publication and Central Government approval.
- "Prescribed" means prescribed by regulations; the Act itself does not state fees or forms set by them.
Read next
- Sections 30A–30C: Central Government control over regulations and directions
- Sections 29 and 29A: reciprocity and the Central Government's rules
- Section 6: certificate of practice
- Cost Accountants Act, 1959: sections 39 and 40, regulations
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.