Election Bells

“It is your civic duty to vote.” This is a common sentiment, particularly as Election Day approaches.

Elections for the Pinnacle Post in our ALMA MATER ICAI, We must exercise caution in selecting the strong council and regional councils to cater to our profession of chartered accountant.



Voting for the twenty-fifth council and twenty-fourth regional councils will take place on the 3rd and 4th of December 2021 in cities with 1000 (previously 2500) or more members, and on the 4th of December 2021 in other cities/towns. The Institute has already notified its program via its announcement portal in September, and the Election Code of Conduct will be implemented following that notification and will remain in force till the declaration of results of elections.

Last month was marked by a number of record webinars convened by elected council members in order to draw attention to them. In general, the purpose of holding such webinars on the eve of election day was for candidates to declare their candidacy for the upcoming elections. Various ICAI committees take the lead in announcing such webinars with the sole purpose of their candidature. One of the Committee members has announced a seminar with a national-famous Bhajan Sandhya. The hosting of such webinars and seminars is governed by a predefined protocol, and any webinar that bears the title of national webinar or/and seminar must pass a specific test. Noncompliance with the given norms clearly violates the hosting in a uniform manner throughout the country; however, elected leaders take it as their birthright to announce such webinars, resulting in the crediting of hundreds of hours as CPE hours for members at large. This misuse occurs every three years and will continue as long as there are no effective guidelines/ethical standards in place for elected officials to prevent such malpractice.



MCA recently notified the Chartered Accountants (Election to the Council) Amendment Rules, 2021, to allow Members to vote at any polling booth of choice, i.e., anywhere within or outside the concerned regional constituency, with 14/ 21 days prior notice. The institute has yet to notify it, as well as its rules, forms, and so on. The MCA’s gazette content stated that in rule 5 and rule, after sub rule (2), the following shall be substituted for the opening portion, namely: –

Rule 5 – “Subject to the other provisions of these rules, a member whose name is on the Register on the first day of April of the fiscal year in which the election to the Council is to take place and is entitled to vote by poll shall be permitted to cast his vote for the candidates contesting from the regional constituency to which he belongs, at any polling booth of his choice within his Regional constituency, if the Returning Officer receives a request to vote at a specific booth at least fourteen days before the polling date.”

Rule  6, after sub-rule (2),”Provided that the Returning Officer may, on an application from an elector qualified to cast a ballot by survey looking for authorization to make his choice at a surveying corner past his territorial electorate, gotten somewhere around three weeks preceding the date of surveying, license him to cast a ballot, for the up-and-comers challenging from the provincial voting demographic to which he has a place, at a surveying stall, in the city of his decision past such local supporters, if there has been an adjustment of his expert location distributed in the List of Voters or he is relied upon to be away from his expert location on the date of surveying and all vital courses of action in this manner will be made by the Returning Officer.” Further in rule 26, for sub-rule (1), the accompanying sub-rule will be subbed, regarding above change specifically, A possibility for political race from a voting public will be qualified for be available at the surveying corners in that supporters including at such surveying corners past that Constituency, as might be allowed as far as the stipulation to sub-rule (2) of rule 6.


The proposed revisions will absolutely add the democratic count. The choice has been started by the gathering sponsored by the Big 4 who need to control the committee at any expense. The current orders of the Big 4 is to telecommute till 31st December 2021 and these changes will influence the democratic of the multitude of areas. Various CA individuals workers have as of now been added to their particular decision communities like Gurugram of the decision locale from across India. The said individuals have been advised to refresh their expert locations at SSP entryway inside a range of time. Presently their campaigning at MCA has given this notice and they are quiet to get the votes of their moved individuals from the nation over. This will antagonistically influence the possibilities of many competitors in certain locales, particularly in northern areas where mass exchanges have been recorded. The selectivity of the words brought up in a notice raised a needle of doubt and is by all accounts obliging in nature.

Resource - taxguru.in