Section 4 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 4 lists the six classes of persons who are entitled to have their names entered in the Register of members of the Institute. Two of them, the registered accountants and holders of restricted certificates, belong to the commencement of the Act in 1949. The class that matters today is clause (ii): a person who has passed the examination and completed the training prescribed for members of the Institute.
This article is 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). Later amendments and notifications should be checked.
Section 4(1) names six classes of persons entitled to be entered in the Register of members: (i) registered accountants and restricted-certificate holders at the commencement of the Act, (ii) those who pass the prescribed examination and complete the prescribed training, (iii) and (iv) two transitional groups, (v) holders of recognised qualifications and training outside India, and (vi) students of foreign examinations at commencement. Entry for classes (ii) to (vi) is on application in the prescribed manner and on payment of fees determined by the Council by notification. Since 10 May 2022 the Act no longer states a cap on that fee.
The heading and the 2022 change to "Register of members"
The heading and the text of section 4 now say "Register of members" where earlier text said "Register". This was done by the 2022 Amendment Act, in force from 10 May 2022. It matters because the Act now also contemplates a Register of firms under Chapter IVA, which is enacted but not yet in force as per the edition and S.O. 2184(E) dated 10 May 2022. Section 4 is about the Register of members only. For a membership question that turns on a particular class, a legal consultation can read the clause with the regulations.
Section 4(1): the six classes
Any of the following persons is "entitled to have his name entered" in the Register of members:
| Clause | Class of person |
|---|---|
| (i) | any person who is a registered accountant or a holder of a restricted certificate at the commencement of the Act |
| (ii) | any person who has passed such examination and completed such training as may be prescribed for members of the Institute |
| (iii) | a person who passed the Government Diploma in Accountancy examination (or an equivalent) before the commencement of the Act, who is not duly qualified to be registered as an accountant under the Auditor's Certificates Rules, 1932, but fulfils such conditions as the Central Government may specify |
| (iv) | a person who, at the commencement of the Act, was engaged in the practice of accountancy in any Part B State, who is not qualified to be registered under the Auditor's Certificates Rules, 1932, but fulfils such conditions as the Central Government may specify |
| (v) | a person who has passed such other examination and completed such other training outside India as is recognised by the Central Government or the Council as equivalent to the examination and training prescribed for members |
| (vi) | a person domiciled in India who, at the commencement of the Act, was studying for a foreign examination while undergoing training, or having passed it was undergoing training, whether within or outside India |
Clause (i) is a historical class. "Registered accountant" and "holder of a restricted certificate" are defined in section 2(1) by reference to the Auditor's Certificates Rules, 1932 and the Restricted Certificates Rules, 1932. Those are old-law references, quoted as printed; current law should be checked.
Clause (ii) is the route for a person who qualifies today. What the examination and the training consist of is left to the regulations: the word "prescribed" means prescribed by regulations made under the Act. The Act itself states no subjects, periods or conditions.
Clauses (iii) and (iv) are transitional. Each depends on conditions the Central Government "may specify". The edition points to Appendix No. (3) for the notification under clause (iii) and Appendix No. (4) for the notifications under clause (iv). Clause (iv) speaks of a "Part B State", a term the Part B States (Laws) Act, 1951 substituted for "Acceding State".
Clause (v) covers foreign qualifications. It is for a person with an examination and training outside India that the Central Government or the Council recognises as equivalent. The words "outside India" replaced "without India" from 10 May 2022, a change of wording only. The proviso adds that for a person not permanently residing in India, the Central Government or the Council may impose such further conditions as it may deem fit. The edition prints related Council resolutions in Appendices No. (5), (6) and (7), and prints (5) and (6) as no longer in operation. Those resolutions should be read at source for their current position.
Clause (vi) protects students of foreign examinations at the commencement. It carries two provisos: the examination or training must have been recognised before the commencement for the right to be registered as an accountant under the 1932 Rules, and the person must pass the examination or complete the training within five years after the commencement.
Section 4(2): no entrance fee for clause (i)
Every person in the class in clause (i) shall have the name entered in the Register of members without the payment of any entrance fee. This is the only class the Act exempts from the fee.
Section 4(3): application and fee for the other classes
Every person in clauses (ii), (iii), (iv), (v) and (vi) shall have the name entered on application made and granted in the prescribed manner and on payment of such fees as may be determined, by notification, by the Council. The edition points to Appendix No. (8) for the notification.
Two things changed in 2022, and both are in force from 10 May 2022. First, the words that capped the fee were omitted. Second, the proviso that let the Council fix a higher fee with the prior approval of the Central Government, up to a ceiling, was also omitted. The Act now leaves the amount to the Council's notification and prints no figure. The earlier caps are not restated here because they are no longer the law.
The sub-section gives three practical points. The right to entry is conditioned on an application and on the application being granted, in the manner the regulations prescribe. The fee is set by notification of the Council. And the procedure itself sits in the regulations, not in the Act.
Section 4(4): the Central Government's duty
The Central Government shall take such steps as may be necessary to have the names of all persons in the clause (i) class entered in the Register of members. This puts the onus of enrolling the transitional group on the Government.
A worked example
Arjun passes the examination and completes the training that the regulations prescribe. He applies in the prescribed manner and pays the fee the Council has notified. Because he falls in clause (ii), he is entitled to have his name entered under section 4(1)(ii) and (3). Once entered, he is deemed an associate member under section 5(2), as explained in the article on fellows and associates. A candidate who instead holds a foreign qualification would apply under clause (v) and wait for recognition by the Central Government or the Council.
Need help with membership or Register questions?
If you are dealing with a foreign qualification, a lapsed membership or a dispute about entry, a legal consultation can read section 4 with the regulations and the Council's notifications and tell you the route that applies.
Key takeaways
- Section 4(1) lists six classes entitled to entry in the Register of members; clause (ii) is the examination-and-training route.
- The details of the examination and the training are in the regulations, not the Act.
- Class (i) pays no entrance fee under section 4(2).
- For classes (ii) to (vi) the Council determines the fee by notification; the Act's fee cap was omitted from 10 May 2022.
- Clauses (iii), (iv) and (vi) are transitional and refer to 1932 rules and "Part B State" as printed.
- Section 4(4) casts a duty on the Central Government for class (i).
Read next
- Section 5 of the Chartered Accountants Act, 1949: fellows and associates
- Sections 19 and 20 of the Chartered Accountants Act, 1949: the Register of members and removal of names
- Sections 1 and 3 of the Chartered Accountants Act, 1949: incorporation of the Institute
- Sections 4 and 5 of the Cost Accountants Act, 1959: entry in the Register of members
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.