Professional Documents
Culture Documents
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 : In case of any change, the same Particulars in data base Entry
should be updated latest by 30th will be presumed as correct if
* You may see the member’s card April. If updated after 30th April, it there is no change.
on Institute’s website under the e- will not be reflected in the List of
Services section for the purpose of Members.
database updation.
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. Complete at least 120 CPE credit hours
in a rolling period of three‐years.
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).
a. Complete at least 60 CPE credit hours
either structured or unstructured
learning (as per Member’s choice) in
rolling period of three‐years
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
vii. Judicial officers
viii. Members in Military Service
Temporary Exemptions:
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 : Apply in Form '6' along with requisite Certificate of practice will be
fee. granted from the date of
* No member can practice unless he receipt of Form ‘6’ complete in
holds Certificate of Practice all respects.
5. Admission as Fellow : He may submit Form ‘3’ with A member can submit Form ‘3’
requisite fee. and ‘6’ also relevant
* An associate member who has documents required for
completed 5 years of continuous practice A member in employment is required admission as fellow even 30
and/or employment would be eligible for to submit self declaration form along days prior to the date of his
admission as a Fellow Member 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
7. Restoration of Certificate of Practice If cancellation of COP is on account If the COP fee is not received
: of non payment of fee by 30th on or before 31st March the
September, apply in Form ‘101’ with member concerned has to
* A member whose certificate of practice COP fee for the current year before apply for grant of fresh COP by
has been cancelled is eligible for 31st March for restoration of COP submitting Form ‘6’ with the
restoration of certificate of practice retrospectively. prescribed Membership and
COP fee.
8. Permission for other engagement : Within 30 days from the date of General permission is granted
joining employment or occupation an to the members to become
* A member in practice is required to intimation containing details thereof Director Simplicitor in the
seek prior permission for engagement in shall be submitted seeking companies i.e. to attend Board
any business or occupation other than permission. In the case of family Meeting for which they will be
profession of accountancy 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
certain conditions teaching
hours not exceeding 25 hours
per week.
10. Joining/leaving as Paid Assistant: A written intimation and Members in practice working
confirmation by the firm indicating as a paid assistant cannot
* A member whether holding certificate the date of joining/leaving is perform attest function and
of practice or not can join as a Paid required to be submitted within 30 will be treated as a member in
Assistant in a CA Firm or with a days. part-time practice.
Chartered Accountant in practice
11. Firm/LLP Name Approval : Apply in Form 117 to the Head Office Name will be approved only
of the Institute for obtaining from the date on which form
• Member holding certificate of approval of trade/firm name as per no. 117 has been received.
practice can practice in a the guidelines printed overleaf in the
trade/firm name with prior
said form.
approval of registration of
Firm/LLP
Apply in Form 117 to the Head office Name will be approved only
• Prior approval of name of LLP
of the Institute for obtaining prior from the date on which form
from Secretary, ICAI is required
in case the proposed name of approval of name of LLP if it includes no.117 has been received.
LLP includes the words words ‘Chartered Accountant’ or
`Chartered Accountant’ or ‘Chartered Accountants’.
‘Chartered Accountants’
12. Registration of Firm/LLP : Apply in Form 18 for registration of Any subsequent change in the
firm within 30 days of the approval particulars of the firm shall be
• A firm can be registered after of firm name to concerned regional intimated by submitting Form
getting approval of firm name of office. 18 duly signed within 30 days
CA Firm/LLP.
from the date of such change.
• LLP can be registered after
Apply in Form 18 to the concerned
incorporation with the Registrar
of LLP Regional Office for registration of LLP Registration with ICAI is noted
within 30 days from the date of on filing of requisite papers i.e.
incorporation of LLP with Registrar of ‘No Objection Certificate’ of
LLP along with Form 117 and copy of ICAI, Form-18 and approval
incorporation certificate issued by letter, Incorporation Certificate
the Registrar of LLP. from ROC, copy of Form-2 and
Form-17 of ROC as applicable.
15. Opening/closing of Branch office, A written intimation shall be made Delay in submission of change
change in address of HO/BO: by the Incharge of the firm or in particulars of the firm will
authorized partner within 30 days of amount to breach of
* Every change in the particulars of the such opening or closing of Branch or Regulation.
firm has to be intimated to the change in address.
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
ADDRESSES OF REGIONAL OFFICES/DECENTRALIZED OFFICES