Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

6. Certificate of practice

(1) No member of the Institute shall be entitled to practise, whether in India or elsewhere, unless he has obtained from the Council a certificate of practice.

1[(2) A member who desires to be entitled to practise shall make an application in such form and pay such annual fee, for his certificate as may be determined, by notification, by the Council, 2[***], and such fee shall be payable on or before the 1st day of April in each year:

3[* * * *]

4[(3) The certificate of practice obtained under sub-section (1) may be cancelled by the Council under such circumstances as may be prescribed.]

Note:

1. Subs. by Act 8 of 2006, s. 5, for sub-section (2) (w.e.f. 8-8-2006).

2.The words “which shall not exceed rupees three thousand,” omitted by Act 12 of 2022, s. 77 (w.e.f.10-5-2022).

3. The proviso omitted by s. 77, ibid., (w.e.f 10-5-2022).

4. Ins. by Act 8 of 2006, s. 5, (w.e.f. 8-8-2006).

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.