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CHECK-LIST FOR IMPORTANT REGULATORY COMPLIANCE*

S. Description Application Form & time limit Remarks

No.

1. Annual Membership and Related Payment of fee can be made through If paid on or after 1st October
fees : online only using Payment Gateway names will be removed and
Latest by 30th September of the restoration formalities to be
* Becomes due and payable on 1st April observed.
year. Please pay early and avoid
of the year
reminders.

2. Updating Entry on Record :
* You may see the member’s card
on Institute’s website under the e-
Services section for the purpose of
database updation.
In case of any change, the same
should be updated latest by 30th
April. If updated after 30th April, it
will not be reflected in the List of
Members.
Particulars in data base Entry
will be presumed as correct if
there is no change.

3. CPE  credit  hours  requirements  for  the  Should get in touch with concerned On completion of each
members  of  the  Institute  for  the  rolling  Programme Organising Units of ICAI program member may verify
for registration and attending CPE the number of hours credited
period  of  3  years  starting  from  the  programmes. in his account by visiting the
Calendar  Year  2017  and  ending  on  site www.cpeicai.org . Also
calendar  year  2019  (1‐1‐2017  to  verify and confirm the same
31.12.2019) [Applicable w.e.f 01.01.2017]  given in Entry on Record.

A.  All  the  members  (aged  less  than  60 

years)  who  are  holding  Certificate  of 
Practice  (except  all  those  members  who 
are residing abroad) are required to: 

a. Complete at least 120 CPE credit hours 
in a rolling period of three‐years. 

 b.  Complete  minimum  20  CPE  credit 

hours  of  structured  learning  in  each 
calendar year. 

c. Balance 60 CPE credit hours (minimum 
20  CPE  credit  hours  in  each  calendar 
year)  can  be  completed  either  through 
Structured  or  Unstructured  learning  (as 
per Member’s choice). 

 B.  All  the  members  (aged  less  than  60 

years)  who  are  not holding  Certificate  of 
Practice;  and  all  the  members  who  are 
residing  abroad  (whether  holding 
Certificate  of  Practice  or  not)  are 
required to: 

 a. Complete at least 60 CPE credit hours 
either  structured  or  unstructured 
learning  (as  per  Member’s  choice)  in 
rolling period of three‐years  

b.  Complete  minimum  15  CPE  credit 

hours  of  either  structured  or 
unstructured  learning  (as  per  member’s 
choice) in each calendar year. 

 C.  All  the  members  (aged  60  years  & 

above)  who  are  holding  Certificate  of 
Practice, are required to:  

•  Complete  at  least  an  aggregate  of  90 

CPE  credit  hours  of  either  Structured  or 
Unstructured  Learning  (as  per  member’s 
choice) in a rolling period of three years 

 •  Complete  minimum  of  20  CPE  credit 

hours  being  an  aggregate  of  either 
Structured  or  Unstructured  Learning  (as 
per  member’s  choice)  in  each  calendar 
year  

The  following  class  of  members  are 

exempted  from  CPE  credit  hours 
requirement: 

i. All the members (aged 60 years and 
above)  who  are  not  holding 
Certificate of Practice. 
ii.  Judges of Supreme Court, High Court, 
District Courts and Tribunal 

  iii. Members of Parliament/MLAs/MLCs 

 iv. Governors of States 

 v. Centre and State Civil Services  

vi.  Entrepreneurs  (owners  of  Business 

(manufacturing) organizations other than 
professional services)  

vii. Judicial officers 

viii. Members in Military Service 

Temporary Exemptions: 

i. Female  members  for  one 

Calendar year on the grounds of 
pregnancy 
ii.  Physically  disabled  members  on 
case to case basis having permanent 
disability  of  not  less  than  40%  and 
above  (Supported  with  medical 
certificates  from  any  doctor 
 registered  with  Indian  Medical 
Council  with  relevant  specialisation 
as  evidenced  by  Post  Qualifications 
(M.D., M.S. etc.). 
iii. Members suffering from 
prolonged critical 
diseases/illnesses or other 
disability as may be specified or 
approved by the CPEC. 
(Supported with medical 
certificates from any doctor 
registered with Indian Medical 
Council with relevant 
specialisation as evidenced by 
Post Qualifications (M.D., M.S. 
etc.).
4. Grant of Certificate of Practice :
* No member can practice unless he
holds Certificate of Practice
5. Admission as Fellow :
* An associate member who has
completed 5 years of continuous practice
and/or employment would be eligible for
admission as a Fellow Member
6. Restoration of Name :
* A member whose name has been
removed from the Register of Members
is eligible for Restoration of his/her
name
7. Restoration of Certificate of Practice
: of non payment of fee by 30th
* A member whose certificate of practice
has been cancelled is eligible for
restoration of certificate of practice
8. Permission for other engagement :
* A member in practice is required to
seek prior permission for engagement in
any business or occupation other than
profession of accountancy
Apply in Form '6' along with requisite Certificate of practice will be
fee. granted from the date of
receipt of Form ‘6’ complete in
all respects.
He may submit Form ‘3’ with A member can submit Form ‘3’
requisite fee. and ‘6’ also relevant
documents required for
A member in employment is required admission as fellow even 30
to submit self declaration form along days prior to the date of his
with Form 3. eligibility for admission as a
fellow member.
He can also submit Form ‘6’ with
COP fee if he intends to hold COP
If removal is on account of non If the membership fee and
payment of fee by 30 September, Form ‘9’ is received on or after
apply in Form '9' with membership 1st April the name will be
fee for the current year and restored only prospectively
Restoration fee before 31st March with effect from the date of
for restoration of name receipt of Form ‘9’ with
retrospectively. requisite fees.
If cancellation of COP is on account If the COP fee is not received
on or before 31st March the
September, apply in Form ‘101’ with member concerned has to
COP fee for the current year before apply for grant of fresh COP by
31st March for restoration of COP submitting Form ‘6’ with the
retrospectively. prescribed Membership and
COP fee.
Within 30 days from the date of General permission is granted
joining employment or occupation an to the members to become
intimation containing details thereof Director Simplicitor in the
shall be submitted seeking companies i.e. to attend Board
permission. In the case of family Meeting for which they will be
business, Managing Director or entitled to only sitting fee and
whole time Director, the member is no remuneration. Specific
required to file information in the permission is granted on case
prescribed form while seeking to case basis to be lecturer in
permission. a college subject to fulfilling

9. Joining/Leaving employment in
Industry:
* A member employed in industry is also
required to give details of his
employment irrespective of whether he
holds certificate of practice or not.
10. Joining/leaving as Paid Assistant:
* A member whether holding certificate
of practice or not can join as a Paid
Assistant in a CA Firm or with a
Chartered Accountant in practice
11. Firm/LLP Name Approval :
• Member holding certificate of
practice can practice in a
trade/firm name with prior
approval of registration of
Firm/LLP
• Prior approval of name of LLP
from Secretary, ICAI is required
in case the proposed name of
LLP includes the words
`Chartered Accountant’ or
‘Chartered Accountants’
12. Registration of Firm/LLP :
• A firm can be registered after
getting approval of firm name of
CA Firm/LLP.
• LLP can be registered after
incorporation with the Registrar
of LLP
13. MCS /Network of firms name
Approval
• Member holding certificate of
practice can hold the office of
Managing Director, Whole time
Director or Manager of a body
corporate with the prior approval
within the meaning of the
Companies Act, 1956 provided
that the body corporate is
engaged exclusively in rendering
MCS permitted by the Council in
pursuant to Section 2(2)(iv) of
the CA Act,1949 and complies
with the conditions as specified
by Council from time to time.
A member employed in industry may
intimate the post held, the date of
joining and the address of the
employer within one month of such
employment.
A written intimation and
confirmation by the firm indicating
the date of joining/leaving is
required to be submitted within 30
days.
Apply in Form 117 to the Head Office
of the Institute for obtaining
approval of trade/firm name as per
the guidelines printed overleaf in the
said form.
Apply in Form 117 to the Head office
of the Institute for obtaining prior
approval of name of LLP if it includes
words ‘Chartered Accountant’ or
‘Chartered Accountants’.
Apply in Form 18 for registration of
firm within 30 days of the approval
of firm name to concerned regional
office.
Apply in Form 18 to the concerned
Regional Office for registration of LLP
within 30 days from the date of
incorporation of LLP with Registrar of
LLP along with Form 117 and copy of
incorporation certificate issued by
the Registrar of LLP.
Apply in Form G to the Head Office
of the Institute for obtaining
approval of name of MCS company
as per the guidelines.
certain conditions teaching
hours not exceeding 25 hours
per week.
Institute is striving to maintain
Industry-wise Data Bank with
segmentation of the
companies. This will help the
Institute to organize specific
training and development
programs.
Members in practice working
as a paid assistant cannot
perform attest function and
will be treated as a member in
part-time practice.
Name will be approved only
from the date on which form
no. 117 has been received.
Name will be approved only
from the date on which form
no.117 has been received.
Any subsequent change in the
particulars of the firm shall be
intimated by submitting Form
18 duly signed within 30 days
from the date of such change.
Registration with ICAI is noted
on filing of requisite papers i.e.
‘No Objection Certificate’ of
ICAI, Form-18 and approval
letter, Incorporation Certificate
from ROC, copy of Form-2 and
Form-17 of ROC as applicable.
Name will be approved only
from the date on which form G
has been received.
 • Member holding certificate of
practice can form network of
firms with prior approval.
14. Registration of MCS
Company/network of firms
• MCS Company can be registered
with ICAI after incorporation
under the Companies Act, 1956
• Network of firms can be
registered after getting approval
of name of Network of firms.
15. Opening/closing of Branch office,
change in address of HO/BO:
* Every change in the particulars of the
firm has to be intimated to the
concerned decentralized office
• Note : For details please refer to the Chartered Accountants Act 1949 as amended by the Chartered
Accountants (Amendment) Act,2006 and the Chartered Accountants Regulations 1988
Apply in Form A to the Head Office
of the Institute for obtaining
approval of name of Network of
firms as per the guidelines.
Apply in Form H for registration of
MCS company within 30 days from
the date of incorporation of MCS
Company to the concerned Regional
Office.
Apply in Form B for registration of
Network of firms within 30 days of
the approval of Network name to
concerned regional office.
A written intimation shall be made
by the Incharge of the firm or
authorized partner within 30 days of
such opening or closing of Branch or
change in address.
Name will be approved only
from the date on which form A
has been received.
Any subsequent change in the
particulars of the MCS
Company shall be intimated by
submitting Form H duly signed
within 30 days from the date of
noting of the change in
constitution of MCS Company
by Registrar of MCA along with
the copy of letter issued by
Registrar of MCA regarding
change in constitution.
Any subsequent change in the
particulars of the Network of
firms shall be intimated by
submitting Form C duly signed
within 30 days from the date
of such change.
Delay in submission of change
in particulars of the firm will
amount to breach of
Regulation.
 ADDRESSES OF REGIONAL OFFICES/DECENTRALIZED OFFICES
Regional Head
Western Regional Office
The Institute of Chartered
Accountants of India
ICAI Tower,
Plot No. C-40, ‘G’ Block,
Bandra Kurla Complex (BKC),
Bandra (East),
Mumbai - 400051
Ph. : 022- 3367 1405/33671400/500
Email: wromem@icai.in
Regional Head
Southern Regional Office
The Institute of Chartered
Accountants of India
ICAI Bhawan
122, Mahatma Gandhi Road
Post Box No. 3314,
Nungambakkam,
Chennai – 600 034
Ph. : 044-3021 0303/39893989
Email: sro@icai.org, sromem@icai.in
Regional Head
Eastern Regional Office
The Institute of Chartered
Accountants of India
ICAI Bhawan
382/A, Prantik Pally, Rajdanga,
(Near Acropolis Mall and Garden High
School) Kasba,
Kolkata - 700 107
Ph. : 033-3021 1108/39893989
Email: ero@icai.org
eromem@icai.in
Regional Head
Central Regional Office,
The Institute of Chartered
Accountants of India
ICAI Bhawan
Plot No.9 , Block A-1
Lakhanpur
KANPUR - 208024
Phone 0512-3092600
Email: cro@icai.org ,cromem@icai.in
Regional Head
Northern Regional Office
The Institute of Chartered
Accountants of India
ICAI Bhawan
52, 53, 54 Vishwas Nagar
Nr. Karkardooma Court, Shahdara
Delhi – 110 032
Ph. : 011-3021 0629/39893990
Email: nro@icai.org, nromem@icai.in
The Officer Incharge
Decentralized Office
The Institute of Chartered
Accountants of India
ICAI Bhawan
57/3146, Dewan’s Road, Ernakulam
KOCHI – 682 016
Ph.: 0484-2369238
Email: ernakulam@icai.org
The Officer Incharge
Decentralized Office
The Institute of Chartered
Accountants of India
ICAI Bhawan
123, Sardar Patel Colony
Near Usmanpura Under Bridge,
P.O Navjivan, Naranpura
Ahmedabad – 380 014
Ph. : 079-27680946
Email: ahmedabad@icai.org
The Officer Incharge
Decentralized Office
The Institute of Chartered
Accountants of India
‘ICAI Bhavan’,
Plot No. 8, Parshwanath Nagar,
CTS No. 333, S. No. 573, Munjeri,
Near Mahavir Electronics & Furniture,
Opp. Kale Hospital, Bibawewadi,
PUNE - 411 037.
Ph: 020-24212251/52
Email: pune@icai.org
The Officer Incharge
Decentralized Office
The Institute of Chartered
Accountants of India
 ICAI Bhawan,   ICAI Bhawan
Plot No. 10 & 11, Nanakramguda,  Atladra
Financial Distt., Gachibowli,  VADODARA – 390 012
Hyderabad ‐ 500 032 Phone..  Ph.: 0265 – 2680593, 2681115
[+91] (40) 39893989  
Email: Hyderabaddco@icai.org
The Officer Incharge
Decentralized Office
The Institute of Chartered
Accountants of India
ICAI Bhawan
No. 16/0, Millers Tank Bed Area
Bangalore – 560 052
Ph. : 080-30563500
Email: Bangalore@icai.org
The Officer Incharge
Decentralized Office
The Institute of Chartered
Accountants of India
Centre of Excellence  ICAI Bhawan
 Village: Chosla, Tehsil: Chaksu,  2nd Floor, above Amar Chemist,
District: Jaipur   Near Hotel Parimala, LBS Road
jaipurdco@icai.in
The Officer Incharge
Decentralized Office
The Institute of Chartered
Accountants of India
‘ICAI Bhawan’,
Opp. Community Centre, Sector 35 B,
Near Gurudwara,
CHANDIGARH - 160 036
Ph.: [+91] (172) 5067 756
E-mail: chandigarh@icai.org
The Officer Incharge
Decentralized Office
The Institute of Chartered
Accountants of India
ICAI Bhawan
II Floor, Saifee building
Dutch Garden Road Nanpura
SURAT – 395 001
Ph.: 0261- 2472932, 2464413
Email: surat@icai.org ,
The Officer Incharge
Decentralized Office
The Institute of Chartered
Accountants of India
ICAI Bhawan
Plot No. 19-B, Scheme No. 78
Part-2, Near New Sicca School
INDORE – 452 001
Ph.: 0731 – 4298198
Email: dcoindore@icai.org
The Officer Incharge
Decentralized Office
The Institute of Chartered
Accountants of India
2-B, Kalali Tandalja Road,
baroda@icai.org
The Officer Incharge
Decentralized Office
The Institute of Chartered
Accountants of India
ICAI Bhawan
20/1, Behind Vijayanand Society
Dhantoli
NAGPUR – 440 012
Ph.: 0712 – 2443968
Email: nagpur@icai.org
The Officer Incharge
Decentralized Office
The Institute of Chartered
Accountants of India
A-4, Laxmi Mahal Coop. Hsg. Society,
THANE (W) – 400 602
Ph.: 022 – 25382451/ 53/ 54
Email: thane@icai.org