Sections 9 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 Council manages the affairs of the Institute of Cost Accountants of India. Section 9 says who sits on it, section 10 limits re-election, and sections 10A and 10B set up a route and a Tribunal for election disputes. The Act was called the Cost and Works Accountants Act, 1959 until 10 May 2022.
The Council has not more than fifteen elected fellows and not more than five nominated by the Central Government. A fellow penalised for misconduct cannot contest for four years (First Schedule misconduct) or eight years (Second Schedule misconduct) after the removal period or fine. A member may serve no more than two consecutive terms. An aggrieved person may apply within thirty days of the result to the Secretary, who forwards it to the Central Government, which sets up a Tribunal whose decision is final.
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 46 of that Act, which amends section 9, is in force. Later amendments and notifications should be checked.
Section 9: constitution of the Council
Section 9(1). There is a Council of the Institute for the management of the affairs of the Institute and for discharging the functions assigned to it by or under the Act.
Section 9(2). The Council is composed of:
- clause (a): not more than fifteen persons elected by the members of the Institute from among the fellows, chosen in such manner and from such regional constituencies as may be specified; and
- clause (b): not more than five persons nominated in the specified manner by the Central Government.
The manner of election, the regional constituencies and the manner of nomination are "specified", which means set by Central Government rules; the Act does not list them.
The proviso to section 9(2): who cannot contest. A fellow who has been found guilty of professional or other misconduct and whose name is removed from the Register of members or who has been awarded a penalty of fine is not eligible to contest the election:
| Misconduct falls under | Period of ineligibility (as amended in 2022) | Earlier period |
|---|---|---|
| First Schedule | Four years | Three years |
| Second Schedule | Eight years | Six years |
The period runs from the completion of the period of removal of the name from the Register or the payment of the fine, as the case may be. Section 46 of the 2022 Act made both increases, and also changed "Register" to "Register of members" in the sub-section. For the two Schedules see our articles on the First Schedule and the Second Schedule.
Section 9(3). No person holding a post under the Central Government or a State Government is eligible for election under clause (a) of section 9(2).
Section 9(4), as amended in 2022. No member of the Institute or any partner of a firm who has been auditor of the Institute is eligible for election under clause (a) for four years after he ceases to be an auditor. Before 2022 the text said "person" and "three years". Read it with section 18(5) as substituted in 2022, under which the Council's accounts are audited by a firm of chartered accountants from the panel maintained by the Comptroller and Auditor-General of India; see our article on sections 16 to 18.
Section 10: re-election or re-nomination
A member of the Council elected or nominated under section 9(2) is eligible for re-election or, as the case may be, re-nomination. Two provisos limit this:
- No member may hold office for more than two consecutive terms.
- A member who is or has been elected as President under section 12(1) is not eligible for election or nomination as a member of the Council, as the provision is printed. A member who has held the post of President should check how that proviso applies to him before standing again.
The printed section replaced an older "Mode of election to Council" text in 2006. That older text is history, and the procedure for elections now lies in the Act's other provisions and the rules, which the Act calls "specified".
Section 10A: settlement of disputes regarding election
In case of any dispute about an election under section 9(2)(a), the aggrieved person may apply within thirty days from the date of declaration of the result to the Secretary of the Institute, who shall forward the application to the Central Government.
Section 10B: establishment of the Tribunal
Section 10B(1). On receiving an application under section 10A, the Central Government shall, by notification, establish a Tribunal consisting of a Presiding Officer and two other Members to decide the dispute. The decision of the Tribunal is final.
Section 10B(2): qualifications. The text says a person is not qualified for appointment:
- as Presiding Officer, unless he has been a member of the Indian Legal Service and has held a post in Grade I of the service for at least three years;
- as a Member, unless he has been a member of the Council for at least one full term, and is not a sitting member of the Council or a candidate in the election under dispute; or
- as a Member, unless he holds the post of Joint Secretary to the Government of India or any other post under the Central Government carrying a scale of pay not less than that of a Joint Secretary.
The Tribunal therefore has a legal Presiding Officer and two Members, drawn from the two categories in clauses (b) and (c).
Section 10B(3) and (4). The terms and conditions of service of the Presiding Officer and Members, their place of meetings and allowances are as may be specified. The expenses of the Tribunal are borne by the Council.
A practical example
Anil Sharma, a candidate, loses a regional seat by a narrow margin and believes a ballot box was mishandled. He has thirty days from the declaration of the result to give a written application to the Secretary of the Institute. The Secretary forwards it to the Central Government, which notifies a Tribunal. The Tribunal decides, and its decision is final. If Anil waits until day thirty-one, section 10A does not provide for an extension, so the safer course is to file well within the period.
An aggrieved candidate or a body that needs to draft such an application may take legal consultation on the content and timing.
Coordination between institutes
Under section 34, as substituted in 2022, the Coordination Committee constituted under the Chartered Accountants Act, 1949 is deemed to be the Coordination Committee for this Act. It is explained in our article on sections 33 to 36A.
The same rule for chartered accountants
See Section 9 of the Chartered Accountants Act, 1949 and Sections 9A to 10B. That Act has its own Coordination Committee provision in section 9A; here it is section 34.
Need help with an election dispute or eligibility question?
If you are a candidate, a member of the Council or an adviser dealing with eligibility or a dispute, a short legal consultation can help you check the thirty-day window and the grounds before you file.
Key takeaways
- The Council has up to fifteen elected fellows and up to five Central Government nominees.
- Misconduct under the First Schedule bars contesting for four years, and under the Second Schedule for eight years, after removal or fine.
- No member may serve more than two consecutive terms.
- Election disputes go to the Secretary within thirty days, then to a Tribunal appointed by the Central Government.
- The Tribunal's decision is final and its expenses are borne by the Council.
Read next
- Sections 11 to 14: President, Vice-President, vacancies and duration of the Council
- Sections 15 to 15B: functions of the Council and the Institute
- Sections 33 to 36A: Coordination Committee and directions
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.