The Chartered Accountants Act, 1949 · II — THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

Section 6. Certificate of practice

In force · As amended up to 2026-08

6. Certificate of practice.— (1) No member of the Institute shall be entitled to practise[10] [whether in India or elsewhere] unless he has obtained from the Council a certificate of practice: 1. Subs. by Act 12 of 2022, s. 4, for "without India" (w.e.f. 10-5-2022). 2. Subs. by s. 4, ibid., for "Register" (w.e.f. 10-5-2022). 3. Subs. by Act 9 of 2006, s. 3, for sub-section (3) (w.e.f. 8-8-2006). 4. The words ", which shall not exceed rupees three thousand" omitted by Act 12 of 2022, s. 4 (w.e.f. 10-5-2022). 5. The Proviso omitted by s. 4, ibid . (w.e.f. 10-5-2022). 6. Subs. by s. 5, ibid ., for "Register" (w.e.f. 10-5-2022). 7. Subs. by Act 9 of 2006, s. 4, for sub-section (3) (w.e.f. 8-8-2006). 8. The words "which shall not exceed rupees five thousand" omitted by Act 12 of 2022, s. 5 (w.e.f. 10-5-2022). 9. The Proviso omitted by s. 5, ibid . (w.e.f. 10-5-2022). 10. Ins. by Act 15 of 1959, s. 5 (w.e.f. 1-7-1959). 1[(2)Every such member shall pay annual fee for the certificate as may be determined, by notification, by the Council, and such fee shall be payable on or before the 1st day of April each year:] 2[(3) The certificate of practice obtained under sub-section (1) may be cancelled by the Council under such circumstances as may be prescribed.]

Source: India Code

How this section changed

  1. inserted by Act 15 of 1959, s. 5

    In force from 1 Jul 1959

    Footnote: 10. Ins. by Act 15 of 1959, s. 5 (w.e.f. 1-7-1959).

  2. substituted by Act 12 of 2022, s. 4

    In force from 10 May 2022

    Earlier wording: “without India”

    Footnote: 1. Subs. by Act 12 of 2022, s. 4, for "without India" (w.e.f. 10-5-2022).

  3. substituted by Act 12 of 2022, s. 4

    In force from 10 May 2022

    Earlier wording: “Register”

    Footnote: 2. Subs. by s. 4, ibid., for "Register" (w.e.f. 10-5-2022).