Sections 30D 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.
The last sections of the Act are short and each does a separate job. Section 30D shields the Central Government and the Institute's bodies from suits for things done in good faith. Section 30E makes the people who serve on the disciplinary and review bodies public servants. Section 31 reads old references to accountants as references to a chartered accountant in practice. Section 32 saves the right to practise in certain old territories. Section 33 is repealed. 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).
No suit, prosecution or other legal proceeding lies against the Central Government, the Council, the Authority, the Disciplinary Committee, the Tribunal, the Board, the Board of Discipline, the Disciplinary Directorate or their officers for anything done or intended to be done in good faith under the Act. Persons serving the Authority, the Disciplinary Committee, the Tribunal, the Board, the Board of Discipline and the Disciplinary Directorate are deemed public servants. Section 31 reads references to a chartered accountant, registered accountant or certified or qualified auditor in any other law as references to a chartered accountant in practice. None of these sections was changed by the 2022 Amendment Act in the text printed here.
Who should read this
These sections matter to complainants, members under inquiry and anyone who reads an old statute or document that mentions an "auditor". They also help to understand the legal footing on which the Institute's disciplinary and review bodies operate. If you want to discuss how the Act's protections or references apply to a specific document or proceeding, our legal consultation team can assist.
Section 30D: protection of action taken in good faith
Section 30D says that no suit, prosecution or other legal proceeding shall lie against any of the following, or any officer of that Government, Council, Authority, Disciplinary Committee, Tribunal, Board, Board of Discipline or Disciplinary Directorate:
- the Central Government,
- the Council,
- the Authority,
- the Disciplinary Committee,
- the Tribunal,
- the Board,
- the Board of Discipline, or
- the Disciplinary Directorate,
"for anything which is in good faith done or intended to be done" under the Act or any rule, regulation, notification, direction or order made under it.
Two things to notice. First, the protection reaches "intended to be done" as well as "done". Second, the key word is "good faith". The section does not say what happens to an act done in bad faith; it protects only action in good faith and says nothing more on the opposite case. The section was inserted by the Chartered Accountants (Amendment) Act, 2006, and the edition's footnote records that sections 30D and 30E came into force on 17 November 2006. Section 30C, which comes before them, came into force on 8 August 2006; our article on sections 30A to 30C explains it.
Section 30E: public servants
The Chairperson, Presiding Officer, members and other officers and employees of the Authority, the Disciplinary Committee, the Tribunal, the Board, the Board of Discipline or the Disciplinary Directorate "shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code".
The section names six bodies. It does not name the Council or its elected members, so the heading's "members, etc." should be read as the persons listed in the text. The Indian Penal Code is an old law named in the text; the reader should check the current law on the Code's provisions and any successor, which the Act as printed does not name.
| Body named in 30E | Where it is explained |
|---|---|
| The Authority | Sections 22A to 22F |
| The Disciplinary Committee | Section 21B |
| The Board of Discipline | Section 21A |
| The Disciplinary Directorate | Section 21 |
| The Tribunal | Election Tribunal, sections 10A and 10B |
| The Board | The Quality Review Board, sections 28A to 28D |
Section 31: construction of references
Section 31 provides that any reference to a chartered accountant, a registered accountant, or a certified or qualified auditor in any other law or in any document whatsoever shall be construed as a reference to a chartered accountant in practice within the meaning of the Act.
The present wording was substituted by the Chartered Accountants (Amendment) Act, 1959. Three points matter.
- It reaches "any other law" and "any document whatsoever", so it works on statutes, contracts, deeds and letters alike.
- The result is "a chartered accountant in practice", which is a member with a certificate of practice. Our article on when a member is deemed to be in practice explains the phrase.
- The section does not touch the document's other terms. It reads one reference in a particular way; it does not make anything else in the document operative or void.
Section 32: the Acceding States saving
The heading reads "Act not to affect right of accountants to practise as such in Acceding States". The text says that nothing in the Act affects the right of any person who, at the commencement of the Act, was entitled to practise accountancy in any "Part B State" under any law in force in that State, to continue to practise accountancy in that State after the commencement. The words "Part B State" were substituted for "Acceding State" by the Part B States (Laws) Act, 1951, as the edition's footnote records.
These are old terms. The text uses them as printed, and the reader should check the current law before relying on the saving; the Act does not name any replacement. The section is a saving of existing rights of persons already in practice at the commencement date; it does not create a right for a new entrant.
Section 33: repealed
Section 33 is printed as "". The edition's footnote records that it was repealed by the Repealing and Amending Act, 1952.
Reading the four provisions together
| Section | Question it answers |
|---|---|
| 30D | Can the Government or an Institute body be sued for something done in good faith under the Act? No |
| 30E | Are people serving on the disciplinary and review bodies public servants? Yes, as the section provides |
| 31 | What does "auditor" in an old law or document mean? A chartered accountant in practice |
| 32 | Were existing rights in the old territories taken away? No, they were saved |
A worked example
An old will, made before the Act, appoints "a registered accountant" to audit a trust's books. Section 31 reads that reference as one to a chartered accountant in practice within the meaning of the Act. A person who was entitled to practise accountancy in a Part B State under a local law at the commencement is protected by section 32 in that State.
Separately, a member complains that a disciplinary body acted against him. If the body acted in good faith under the Act, section 30D bars a suit or prosecution against it.
Commencement note
Sections 30D to 33 are in force as printed. Later amendments and notifications should be checked.
Need help with an old document or a proceeding under the Act?
If a document or statute uses an old expression such as "registered accountant" or you are weighing a challenge to an Institute body's action, a careful reading of the Act's saving and protection sections comes first. Our legal consultation team can help you take that step.
Key takeaways
- Section 30D: no suit, prosecution or legal proceeding for anything done or intended to be done in good faith under the Act.
- Section 30E: persons serving the six named bodies are deemed public servants within the meaning of section 21 of the Indian Penal Code.
- Section 31: references to accountants and auditors in other laws and documents mean a chartered accountant in practice.
- Section 32 saves rights in "Part B State"; section 33 is repealed.
Read next
- Sections 30A–30C: Central Government control over regulations and directions
- Section 21: the Disciplinary Directorate
- Section 2(2): when a member is deemed to be in practice
- Cost Accountants Act, 1959: sections 33 to 36A
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.