24th council of ICAI change the Member in ET

## Report on Amendment to Chartered Accountants Election Tribunal Rules **1. Executive Summary:** This report analyzes a notification issued by the Ministry of Corporate Affairs on April 17, 2025, which amends a previous notification (S.O. 1591(E) dated April 12, 2019) related to the Chartered Accountants Election Tribunal Rules, 2006. The core purpose of this amendment is to substitute the entry for a Member of the Tribunal. The key finding is that Ms. S Meenakshi has been appointed as a Member, with details of her official position and address provided. **2. Introduction:** This report aims to provide a detailed overview of the notification S.O. 1775(E), published on April 17, 2025, which amends a prior notification concerning the Chartered Accountants Election Tribunal. The analysis is based solely on the information provided within the notification text. **3. Policy Overview:** * This notification is an *amendment* to the original policy established in notification S.O. 1591(E), dated April 12, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection ii. Subsequent amendments were made via S.O 642 E dated 17th September, 2021, vide S.O 1261 E, dated 17th March, 2023, S.O. 4999 E dated 14th November 2023 and last amended, vide Extraordinary, Part II, Section 3, Subsection ii, S.O.4513 E dated 15th October, 2024. * The core objective of the *original policy*, inferred from this amendment, relates to the establishment and composition of the Chartered Accountants Election Tribunal, governed by the Chartered Accountants Act, 1949 and the Chartered Accountants Election Tribunal Rules, 2006. **4. Background and Rationale:** The amendment specifically addresses a change in the membership of the Chartered Accountants Election Tribunal. The rationale for this *specific amendment* is likely due to a vacancy or change in personnel occupying the position of Member. The amendment serves to formally update the composition of the Tribunal by substituting a new member. **5. Key Provisions / Changes:** * **What specific part of the original policy is being changed:** The amendment modifies serial number 2 and the entries relating thereto in the original notification S.O. 1591(E). This entry likely pertained to a specific Member of the Chartered Accountants Election Tribunal. * **What the *new* rule/provision *is*, based *only* on the amendment text:** The new entry being substituted is: "2. Ms. S Meenakshi, Member; Official Liquidator, Room No. 321, Khurshid Lal Bhawan, Janpath, New Delhi110001". This specifies the name, designation, and official address of the new member. * **Explain the *difference* or the *effect* of this specific change:** The amendment replaces a previous, unspecified member of the tribunal with Ms. S Meenakshi. The effect is to formally appoint her to the position, allowing her to participate in the Tribunal's proceedings. **6. Target Audience and Stakeholders:** The target audience and stakeholders directly affected by this amendment include: * The Institute of Chartered Accountants of India (ICAI). * Members of the Chartered Accountants Election Tribunal. * Individuals or entities involved in election-related disputes within the Chartered Accountancy profession. **7. Implementation Aspects (Inferred):** * **Responsible agency/bodies mentioned:** The Ministry of Corporate Affairs is responsible for issuing the notification. The Chartered Accountants Election Tribunal is the body whose composition is being modified. * **Any timelines or procedures specified *in the text*?:** The notification states that it "shall come into force from the date of its publication in the Official Gazette." This means the change is effective from April 17, 2025. The procedure involved the Ministry of Corporate Affairs exercising powers conferred by the Chartered Accountants Act, 1949 and the Chartered Accountants Election Tribunal Rules, 2006. * **(If Amendment):** The implementation aspect specifically related to the change is that Ms. S Meenakshi officially assumes her role as a Member of the Tribunal from the date of the notification. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this specific change is to ensure the continued proper functioning of the Chartered Accountants Election Tribunal with a duly appointed member. Ms. S Meenakshi's appointment ensures that the Tribunal has the necessary personnel to address election-related disputes effectively. **9. Conclusion:** The notification S.O. 1775(E) represents an amendment to the Chartered Accountants Election Tribunal Rules, specifically to update the membership of the Tribunal. The appointment of Ms. S Meenakshi is a necessary administrative update to maintain the Tribunal's operational capacity and ensure fair resolution of election disputes within the Chartered Accountancy profession.

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