Sections 9A 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.
Sections 9A to 10B cover four things: the Coordination Committee linking the three professional Institutes (section 9A), how often a Council member may be re-elected or re-nominated (section 10), how an election dispute is raised (section 10A) and the Tribunal that decides it (section 10B). Section 9A was inserted by the 2022 Amendment Act and the other three work together with section 9 on the Council's composition.
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 9A: a Coordination Committee of the President, Vice-President and Secretary of the Councils of the three Institutes, chaired by the Secretary, Ministry of Corporate Affairs, meets once every quarter. Section 10: a Council member may serve not more than two consecutive terms, and a person who is or was elected President cannot be elected or nominated to the Council again. Section 10A: an election dispute goes by application within thirty days of the result to the Secretary of the Institute. Section 10B: the Central Government sets up a Tribunal of a Presiding Officer and two members whose decision is final. All of this is in force from 10 May 2022 or earlier.
Section 9A: the Coordination Committee
Section 9A was inserted by the Chartered Accountants, the Cost and Works Accountants and the Company Secretaries (Amendment) Act, 2022 and came into force on 10 May 2022.
| Sub-section | Rule |
|---|---|
| (1) | A Coordination Committee consists of the President, Vice-President and the Secretary of the Council of each of the Institute of Chartered Accountants of India, the Cost Accountants of India and the Company Secretaries of India, for the development and harmonization of the three professions |
| (2) | The meeting is chaired by the Secretary, Ministry of Corporate Affairs |
| (3) | The meeting is held once in every quarter of a year |
| (4) | The Committee is responsible for the effective coordination of the functions assigned to each Institute |
Under sub-section (4) the Committee shall:
- ensure quality improvement of the academics, infrastructure, research and all related works of the Institute;
- focus on the coordination and collaboration amongst the professions, to make the profession more effective and robust;
- align the cross-disciplinary regulatory mechanisms for inter professional development;
- make recommendations in matters relating to regulatory policies for the professions; and
- perform such other functions incidental to the four above.
The Committee is a coordinating body. The Act gives it recommendation and alignment functions, not powers of decision over any one Institute's members. Its counterpart in the Cost Accountants Act is dealt with in the Cost Accountants Act article on the Coordination Committee.
Section 10: re-election and re-nomination
Section 10 is headed "Re-election or re-nomination to Council". The 2022 Amendment Act renumbered the opening paragraph as sub-section (1), changed the first proviso and added sub-section (2), all in force from 10 May 2022. If a term-limit question affects a live nomination, a legal consultation can read it with the dates. The earlier section 10, on "Mode of election", gave way to the present sections 10A and 10B in 2006 and is now history.
Section 10(1). A member of the Council, elected or nominated under section 9(2), is eligible for re-election or re-nomination. Two provisos limit this:
- Two consecutive terms. No member shall hold the office for more than two consecutive terms. The words "two consecutive terms" replaced "three consecutive terms" in 2022. The duration of the Council itself is in section 14, which is covered in its own article.
- Former Presidents. A member of the Council who is or has been elected President under section 12(1) shall not be eligible for election or nomination as a member of the Council.
Section 10(2): the transition. Section 10(2) says that, notwithstanding sub-section (1), a member who at the commencement of the 2022 Amendment Act had held office for two terms, or was holding office for the second term of three years, is eligible to contest for one more term of four years. A member who had held office for one term, or was in the first term of three years, is eligible for two more consecutive terms.
| Position at commencement of the 2022 Act | What section 10(2) allows |
|---|---|
| Two terms held, or in the second term of three years | one more term of four years |
| One term held, or in the first term of three years | two more consecutive terms |
Section 10A: how a dispute is raised
Section 10A was inserted by the 2006 Amendment Act. In case of any dispute about an election under section 9(2)(a), the aggrieved person may make an application within thirty days from the date of declaration of the result to the Secretary of the Institute, who shall forward it to the Central Government. The thirty days run from the declaration of the result, not from the date the person learned of the issue. The Act gives no form or fee, and none is stated here.
Section 10B: the Tribunal
On receipt of 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 shall be final.
Qualifications (section 10B(2)). A person is not qualified for appointment:
| Post | Disqualified unless |
|---|---|
| Presiding Officer | 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 |
| Member (clause (b)) | 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 |
| Member (clause (c)) | 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 |
Terms and expenses. The terms and conditions of service of the Presiding Officer and Members, their place of meetings and their allowances are such as may be specified, meaning in the rules made by the Central Government. The expenses of the Tribunal are borne by the Council (section 10B(4)).
A worked example
Ramesh has served two consecutive terms as a Council member after the 2022 changes. Under the first proviso to section 10(1), he may not hold office for more than two consecutive terms. Separately, Seema loses an election to the Council. If she wants to dispute the result, she must apply to the Secretary of the Institute within thirty days of the declaration; the Secretary forwards the application to the Central Government, which establishes the Tribunal. The Tribunal's decision is final, and the Council bears its expenses.
Need help with an election or governance matter?
Election disputes run on short periods, and the period in section 10A is strict. A legal consultation can check your dates, the person who must receive the application and the shape of the Tribunal before you file.
Key takeaways
- Section 9A (2022, in force) creates a Coordination Committee of the three Institutes, chaired by the Secretary, Ministry of Corporate Affairs, meeting quarterly.
- A Council member may hold office for not more than two consecutive terms; a person who is or has been elected President cannot return to the Council.
- Section 10(2) is a transition rule for members in office when the 2022 Amendment Act began.
- A dispute about an election under section 9(2)(a) goes to the Secretary of the Institute within thirty days of the declaration of the result.
- The Central Government sets up a Tribunal of a Presiding Officer and two Members; its decision is final.
- The Council bears the Tribunal's expenses.
Read next
- Section 9 of the Chartered Accountants Act, 1949: constitution of the Council
- Sections 11 to 14 of the Chartered Accountants Act, 1949: President, vacancies and term of the Council
- 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 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.