in pursuance of Regulation 18 of the Chartered Accountants Regulations

## Report on Notification Regarding Removal of Member from the Institute of Chartered Accountants of India **1. Executive Summary:** This report analyzes a notification from the Institute of Chartered Accountants of India (ICAI) regarding the removal of a member from its Register of Members due to death. The notification, published in the Gazette of India on May 18, 2022, details the specific member's name, Membership Registration Number (MRN), and the effective date of removal. The core purpose of this notification is to officially record and communicate the removal of a member from the ICAI's registry due to death. **2. Introduction:** This report provides an overview of a notification published by the Institute of Chartered Accountants of India (ICAI) concerning the removal of a member from its register. The analysis is based solely on the provided text of the notification. **3. Policy Overview:** This document represents the execution of an existing policy, namely Regulation 18 of the Chartered Accountants Regulations, 1988, and Section 20(1)(a) of the Chartered Accountants Act, 1949, relating to the maintenance of the Register of Members by the ICAI. The core objective is to maintain an accurate and up-to-date record of its members, reflecting changes such as removal due to death. **4. Background and Rationale:** The notification addresses the unavoidable situation of members passing away. The ICAI is legally required to maintain an accurate register of members. Therefore, a mechanism is in place to formally remove deceased members from the registry. This notification serves as official documentation and public announcement of such removal, ensuring transparency and accuracy of the ICAI's membership records. **5. Key Provisions / Changes:** This notification represents the implementation of existing regulations rather than a change to any policy. It details the following: * **Identification of Member:** The notification identifies the member being removed from the register by their Membership Registration Number (MRN: 045489) and name (MR. PATODIA SUNIL KUMAR). * **Reason for Removal:** The reason for removal is explicitly stated as "Account of Death." * **Effective Date of Removal:** The date the removal takes effect is specified as 18022022 (February 18, 2022). * **Legal Basis:** Reference is made to Regulation 18 of the Chartered Accountants Regulations, 1988, and Section 20(1)(a) of the Chartered Accountants Act, 1949, providing the legal framework for the action. **6. Target Audience and Stakeholders:** The target audience and stakeholders for this notification include: * **The ICAI:** For internal record-keeping and compliance. * **Members of ICAI:** For transparency and awareness of changes in membership. * **Government bodies:** For regulatory oversight. * **Relevant authorities:** This is the official documentation that Mr. Patodia Sunil Kumar is no longer a member of the ICAI as of the specified date. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Institute of Chartered Accountants of India (ICAI) is the responsible body, specifically "The Council of the institute of Chartered Accountants of India" and the "Secy. CA. Dr. JAI KUMAR BATRA". * **Procedure:** The notification suggests a process involving verification of the member's death, a decision by the ICAI Council, and subsequent notification in the Gazette of India, adhering to Regulation 18 of the Chartered Accountants Regulations, 1988. The printing and publishing infrastructure of the Government of India Press and Controller of Publications, Delhi are also implicated in the process of disseminating this information. **8. Expected Outcomes / Impact of Changes:** The intended outcome of this notification is to: * Update the ICAI's Register of Members to accurately reflect the removal of the deceased member. * Inform relevant parties of the change in membership status. * Ensure compliance with legal and regulatory requirements for maintaining accurate membership records. **9. Conclusion:** The notification regarding the removal of Mr. Patodia Sunil Kumar from the ICAI's Register of Members due to death is a routine but necessary action to maintain accurate membership records. It reflects the ICAI's adherence to established regulations and its commitment to transparency. The notification serves as official documentation of this change, impacting internal ICAI records, member awareness, and regulatory compliance.

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