Councilor Ceases to hold office in Following cases
- Expiry of Term
- Dies
- Resignation tendered
- Breach of Conduct
- Ceases to be Member of the institute
- Absent in 3 consecutive meetings without an appropriate reason
Member Ceases to hold office in Following cases - ASB/SAB
- Death
- Member name is removed from the register of members
- Insane
- 3 Consecutive Meetings
- Convicted of an offence involving moral turpitude and punished
- Resignation
Disqualification for Membership
- not having qualification as in 16(2) - Not having passed Examinations
- below 21 years of Age
- Insolvent
- Insane
- Convicted
Removal from register of Members
- Disqualified for membership (Section 18)
- Insane
- Fails to pay fees as prescribed
- Dies
- Convicted
Rule 47
- 14(5) - Disciplinary Committee
- Disqualified - Section 18
- Failed to Pay fees as 22(1)(b)
- Cancelled - Section 23
- Rule 46(3) - Membership Fees not paid and CPE Hours not completed
such member can make application accompanied by a reasonable ground for re-registration - if appropriate, Institute may grant membership/re-register. Payment of Fees - Normal Fees + 40% of extra charges
Cancellation of Membership
- Name of any person has been registered by fraud or mistake
- Section 14(5) - Disciplinary committee may cancel or suspend Membership
- Membership Fees not paid and CPE Hours not completed - Rule 46
Cancellation of COP
- Obtained by Submitting False Particulars
- Name Removed from Membership Register
- As per Rule 52(3)
Suspension of COP
- Section 14(5)(c) - Disciplinary Committee - prohibition on carrying on accountancy for a specific period
- Applies for Suspension for Certain Period
- Not completed CPE Hours
- RA member enrolled in CA Course during the period of articleship
Published By
Aadesh Kandel
Share
Comments