Sections 33 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 Chapter of the Act, Chapter IX, starts with an omitted section 33 and then provides for a shared Coordination Committee, the Central Government's power to direct the Council and even dissolve it, protection for those acting in good faith, and the status of disciplinary officials as public servants. The Act was called the Cost and Works Accountants Act, 1959 until 10 May 2022.
Section 33 is omitted. Since 2022, section 34 says the Coordination Committee under section 9A of the Chartered Accountants Act, 1949 is deemed to be the Coordination Committee for this Act. Under section 35 the Central Government may direct the Council, which is bound to carry out the directions, and may dissolve the Council after a hearing if it persistently defaults. Section 36 protects those acting in good faith from suits and prosecution, and section 36A makes disciplinary officials public servants.
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. Section 68 of that Act, which substitutes section 34, is in force. Later amendments and notifications should be checked.
Section 33: omitted
Section 33, headed "Appeals" in the printed arrangement, is printed as omitted. It was omitted by the 2006 Amendment Act. For appeals today see our article on sections 22A to 22E.
Section 34: the Coordination Committee (substituted in 2022)
The text now in force reads: the Coordination Committee constituted under section 9A of the Chartered Accountants Act, 1949 shall be deemed to be the Coordination Committee for the purposes of this Act.
This is a short section but an important one. The 2022 Amendment Act substituted this text for the earlier section 34, so the Coordination Committee is now the only subject of the section. Its composition and functions are in section 9A of the Chartered Accountants Act, 1949 and are not repeated in this Act. For that Committee see our article on Sections 9A to 10B of the Chartered Accountants Act, 1949.
Section 35: directions of the Central Government
Section 35(1). The Central Government may, from time to time, issue to the Council such directions as in its opinion are conducive to the fulfilment of the objects of the Act and the discharge of the Council's functions. The Council shall be bound to carry out any such direction.
Section 35(2). Directions may include directions to the Council to make any regulations, or to amend or revoke any regulations already made.
Section 35(3). If, in the Central Government's opinion, the Council has persistently made default in giving effect to directions under the section, the Central Government may, after giving the Council an opportunity to state its case, by order dissolve the Council. A new Council is then constituted under the Act with effect from the date the Central Government specifies.
Section 35(4). When the Council is dissolved under sub-section (3), the Central Government may, pending the constitution of a new Council, authorise any person or body of persons to take over the management of the Institute's affairs and exercise such functions as the Central Government specifies.
| Step | Provision |
|---|---|
| Direction issued | 35(1), including on regulations 35(2) |
| Persistent default, hearing given | 35(3) |
| Dissolution and fresh constitution | 35(3) |
| Interim management | 35(4) |
This is separate from the ordinary end of a Council's term under section 14, where the former Council continues until a new one is formed; see our article on sections 11 to 14. Under section 35(3) the order of dissolution is a Government measure after persistent default, and it must follow an opportunity for the Council to state its case. The Act does not say how long the opportunity must be or how the default is to be established, so those are left to the circumstances.
Section 36: protection of action taken in good faith
No suit, prosecution or other legal proceeding lies against:
- the Central Government,
- the Council,
- the Authority,
- the Disciplinary Committee,
- the Tribunal,
- the Board (Quality Review Board),
- the Board of Discipline,
- the Disciplinary Directorate, or
- any officer of those bodies,
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.
The text was widened in 2006. Before then it covered only the Central Government and the Council, and it spoke of things done "in pursuance of" the Act or regulations or orders. The protection depends on good faith; a thing not done in good faith is outside it. The Act does not define good faith, so the question is one of fact in each case.
Section 36A: members and officers as public servants
The Chairperson, Presiding Officer, members and other officers and employees of the Authority, Disciplinary Committee, Tribunal, Board, Board of Discipline or the Disciplinary Directorate are deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860).
The Indian Penal Code is named as printed. Check current law for the position of that Code today.
A short example
The Central Government writes to the Council directing it to amend a regulation on the conduct of examinations (a direction on regulations under section 35(2)). The Council is bound to carry it out. If it ignores the direction repeatedly, the Central Government can, after letting the Council state its case, dissolve it and authorise an administrator to run the Institute until a new Council is formed. Separately, a Disciplinary Committee member sued by a disgruntled respondent for an order made honestly under the Act is protected by section 36 if the order was made in good faith.
Anyone who wants to understand how directions, protection or public-servant status applies to a particular dispute or role can use legal consultation support.
The same rule for chartered accountants
See Sections 30A to 33 of the Chartered Accountants Act, 1949 on Central Government control and protection and Sections 30D to 33. Here the Coordination Committee is the one constituted under section 9A of that Act.
Need help with directions or protection questions?
If a direction, a dissolution, or a claim against an official body raises a question under Chapter IX, a short legal consultation can help you read sections 33 to 36A against the facts.
Key takeaways
- Section 33 is omitted; section 34 now deals only with the Coordination Committee.
- The Chartered Accountants Act's Coordination Committee serves this Act too.
- The Central Government may direct the Council, which must comply, and may dissolve it after persistent default and a hearing.
- Section 36 protects bodies and officers acting in good faith.
- Section 36A makes disciplinary and appellate officials public servants, as printed by reference to the Indian Penal Code.
Read next
- Sections 37, 38 and 38A: branch offices, reciprocity and rules
- Sections 39 and 40: regulations and laying before Parliament
- Sections 9 to 10B: the Council and the Election Tribunal
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.