Section 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.
Section 9 creates the Council of the Institute, the body that manages the Institute's affairs and discharges the functions the Act assigns to it. It is made up of not more than thirty-two fellows elected by the members and not more than eight persons nominated by the Central Government, and sub-sections (3) and (4) say who cannot stand for election.
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.
The Council manages the Institute and has not more than thirty-two elected fellows and not more than eight persons nominated by the Central Government. A fellow who was found guilty of misconduct and had his name removed from the Register or was fined cannot contest for four years (First Schedule) or eight years (Second Schedule) after the removal period ends or the fine is paid. A person holding a post under the Central or a State Government is not eligible to be elected, and a member or partner of a firm who has been auditor of the Institute is barred for four years after he ceases to be auditor. These time limits were extended in 2022, in force from 10 May 2022.
Section 9(1): the Council
Section 9(1) says there shall be a Council of the Institute for the management of the affairs of the Institute and for discharging the functions assigned to it under the Act. Everything the Council does under the Act, such as granting certificates of practice, making regulations and constituting committees, rests on this sub-section. If you are advising on a Council election or a governance dispute, a legal consultation can map the Act to the facts. How long the Council lasts and how its office-bearers are chosen are dealt with later, in the articles on sections 11 to 14 and the functions of the Council.
Section 9(2): who sits on the Council
The Council is composed of two groups.
| Group | Who | Number |
|---|---|---|
| (a) Elected | persons elected by the members of the Institute from amongst the fellows of the Institute, chosen in such manner and from such regional constituencies as may be specified | not more than thirty-two |
| (b) Nominated | persons nominated in the specified manner by the Central Government | not more than eight |
"Specified" means specified by rules made by the Central Government. The edition's footnotes record that rules were published by the Central Government in the Gazette in August and September 2006 for the purpose. The rules, not the Act, set out the constituencies and the manner of election and nomination, and they should be read at source.
Before the 2006 Amendment Act, which substituted the sub-section from 5 September 2006, the numbers were twenty-four elected members and six nominated persons. Two points should be noted from the wording:
- Only fellows can be elected. The pool of candidates is "from amongst the fellows of the Institute". An associate cannot be elected under clause (a). How an associate becomes a fellow is in section 5.
- Both numbers are ceilings. The Act says "not more than" for each group, so it fixes a maximum, not a fixed strength.
The proviso: bar after misconduct
The proviso to section 9(2)(a) says a fellow who has been found guilty of any professional or other misconduct and whose name is removed from the Register of members, or who has been awarded a penalty of fine, shall not be eligible to contest the election:
- For four years in the case of misconduct falling under the First Schedule; and
- For eight years in the case of misconduct falling under the Second Schedule,
counted from the completion of the period of removal of the name from the Register of members or payment of the fine, as the case may be.
The periods were three years and six years before the 2022 Amendment Act, which lengthened them to four and eight years from 10 May 2022. The proviso ties the Council to the disciplinary system of Chapter V: the First Schedule covers misconduct that goes to the Board of Discipline, and the Second Schedule covers misconduct that goes to the Disciplinary Committee. Those are explained in later articles, starting with section 21.
The proviso reads on a fellow who has been penalised. It does not mention a firm. The reference to a "partner of a firm" in section 9 appears only in sub-section (4), explained below.
Section 9(3): government employees
No person holding a post under the Central Government or a State Government is eligible for election to the Council under clause (a) of sub-section (2). Sub-section (3) was inserted by the 2006 Amendment Act. It applies to election only; clause (b) nominees are chosen by the Central Government.
Section 9(4): the Institute's auditor
No member of the Institute or any partner of a firm who has been auditor of the Institute is eligible for election to the Council under clause (a) of sub-section (2) for a period of four years after he ceases to be an auditor. In 2022 the words "member of the Institute or any partner of a firm" replaced "person", and "four years" replaced "three years", both in force from 10 May 2022. Section 18, on the Council's finances and the audit of its accounts, is explained in its own article.
How this fits together
A candidate has to clear every test at once. The candidate must be a fellow; must not be in the penalty bar period under the proviso; must not hold a government post; and must not, as member or partner, have been the Institute's auditor within the last four years. A nominee of the Central Government is outside the election and is nominated in the manner specified by the rules.
A worked example
Sunil, a fellow, was found guilty of misconduct falling under the Second Schedule and his name was removed from the Register of members for one year. When the year ends, the eight-year bar under the proviso begins to run. In a separate case, Priya is a partner of a firm which audited the Institute until the end of one financial year. She would be barred from standing for election under clause (a) for four years after the firm ceased to be auditor. Both examples use invented names, and the actual periods and routes depend on the facts and the specified rules.
Need help with Council eligibility or governance questions?
Eligibility questions mix the Act, the specified rules and the facts of an earlier disciplinary order. A legal consultation can check the periods, the dates and the routes before a nomination is filed or a challenge is raised.
Key takeaways
- The Council manages the Institute and discharges the functions assigned to it by the Act (section 9(1)).
- It has not more than thirty-two elected fellows and not more than eight Central Government nominees (section 9(2)).
- A penalised fellow is barred from contesting for four years (First Schedule) or eight years (Second Schedule) from the end of the removal period or payment of the fine; the periods were extended from 10 May 2022.
- A person holding a post under the Central or a State Government cannot be elected under clause (a).
- A member or partner of a firm who was the Institute's auditor is barred for four years after ceasing to be auditor.
- The constituencies and the manner of election and nomination are in the Central Government's rules.
Read next
- Sections 11 to 14 of the Chartered Accountants Act, 1949: President, Vice-President, vacancies and term of the Council
- Sections 9A to 10B of the Chartered Accountants Act, 1949: Coordination Committee and Election Tribunal
- Section 15 of the Chartered Accountants Act, 1949: functions of the Council
- Sections 9 to 10B of the Cost Accountants Act, 1959: Council, elections and Election Tribunal
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.