The Central Govt. hereby makes the following regulations further to amend the Cost and Works Accountants Regulations, 1959, These regulations may be called the Cost and Works Accountants (Amendment) Regulations, 2014.

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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx III—[k.M 4 PART III—Section 4 izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 326] ubZ fnYyh] cq/okj] uoEcj 12] 2014@dk£rd 21] 1936 No. 326] NEW DELHI, WEDNESDAY, NOVEMBER 12, 2014/KARTIKA 21, 1936 ddddkkkkjjjjiiiikkkksjsjsjsjVVssVVss eeeea=a=a=a=kkkkyyyy;;;; ¼¼¼¼ffffnnnn bbbbaLaLaLaLVVVVhhhhVVVV;;~~;;~~ VVwwVVww vvvvkkkkWWQQWWQQ ddddkkkkWWWWLLLLVVVV ,,,,ddddkkkkmmmmVVaaVVaa VVaassVVaass ~l~l~l~l vvvvkkkkWWQQWWQQ bbbbffaaffaaMMMM;;;;kkkk½½½½ vvvvffff////kkkkllllppwwppww uuuukkkk dkys dkrk] 12 uoEcj] 2014 llll--aa--aa llllhhhhMMMMCCCCYYYY;;;;vvwwvvww kkkkjjjj ¼¼¼¼1111½½½½ 2222000011114444.—;r% ykxr ,o a dk; Z y[s kkdkj fofu;e] 1959 dk vkx s vkSj l’a kk/sku dju s d s fy, elkSnk fofu;e bul s lHakkfor :Ik l s izHkkfor gkus s oky s lHkh O;fDr;k sa ls] ml rkjh[k ftldk s mDr jkti= dh ifzr;k a turk dks miyC/k djkb Z xb Z Fkh( l s iSra kyhl fnuk sa dh vof/k chru s l s iwo Z vkifRr;k a ,o a l>q ko vkefa=r djr s g,q ykxr ,o a dk; Z y[s kkdkj vf/kfu;e] 1959 ¼1959 dk 23½ dh /kkjk 39 dh mi /kkjk ¼3½ }kjk dh xb Z vi{s kkuqlkj baLVhV;~ Vw vkWQ dkWLV ,Ma oDl Z ,dkmVa Vsa ~l vkWQ bfaM;k dh vf/klpw uk l-a lhMCY;vw kj¼1½ 2013 d s rgr fnukda 27 tuw ] 2014 d s Hkkjr d s jkti=] Hkkx III] [kMa 4 e sa idz kf’kr fd, x, Fk(s vkSj ;r% mDr jkti= dh ifzr;k a fnukda 30 tuw 2014 dk s turk dks miyC/k djk nh xb Z Fkh( vkSj ;r% mDr laLFkku dk s dkbs Z vkifRr rFkk l>q ko ikzIr ugh a g,q Fk(s vr% vc ykxr ,o a dk; Z y[s kkdkj vf/kfu;e] 1959 dh /kkjk 39 dh mi /kkjk ¼1½ }kjk inz Rr ‘kfDr;k sa dk iz;kxs djr s g,q ifj”kn ykxr ,o a dk; Z y[s kkdkj fofu;e] 1959 dk vkx s vkSj l’a kk/sku dju s d s fy, dUsnz ljdkj d s vueq kns u l s ,rn}~ kjk fuEufyf[kr fofu;e cukrh gS] vFkkrZ % & 1- ¼1½ bu fofu;eksa dk s ykxr ,o a dk;Z y[s kkdkj ¼l’a kk/sku½ fofu;e] 2014 dgk tk,xk A ¼2½ ; s ljdkjh jkti= e sa bud s idz k’ku dh rkjh[k dk s ykx w gksxa As 2- ykxr ,o a dk; Z y[s kkdkj fofu;e 1959 ¼ftUgsa ,rnI~k‘pkr mDr fofu;e dgk x;k gS½ e]ssa& ¼d½ fofu;e 20 e]sa& (i) iFz ke ijardq e]sa ^^N% ekg^^ ‘kCnk sa ds LFkku ij ^^vBkjg ekg^^ ‘kCn j[k s tk,xa (s (ii) f}rh; ijardq e]sa ^^N% ekg^^ ‘kCnk sa d s LFkku ij ^^vBkjg ekg^^ ‘kCn j[k s tk,xa (s ¼[k½ mDr fofu;ek sa e]sa fofu;e 20 d es]a& (iii) ^^i;z kts u^^ ‘kCn d s ckn ^^,sl s ‘kqYd d s lkFk] ftls ifj"kn }kjk le;≤ ij fu/kkfZjr fd;k tk,^^ ‘kCn vUr%LFkkfir fd, tk,xa (s (iv) mi&fofu;e ¼d½ es a ^^laLFkku^^ ‘kCn d s ckn ^^vFkok^^ ‘kCn vUr%LFkkfir fd, tk,xa (s (v) mi&fofu;e ¼[k½ eas ^^mRrh.kZ^^ ‘kCn d s ckn ^^vFkok cSB^s^ ‘kCn vUr%LFkkfir fd, tk,xa s A (vi) mi&fofu;e ¼[k½ ds ckn fuEufyf[kr ijardq vUr% LFkkfir fd;k tk,xk] vFkkZr %& ^^ijar q ;g fd ,sl s fo|kFkh]Z ftl s 10oh a d{kk vFkok lerYq ; ijh{kk mRrh.k Z dju s d s ckn QkmMa ‘s ku ikB;~ Øe e sa nkf[kyk fn;k x;k Fkk] dk nkf[kyk vufare gkxs k vkSj ml s QkmaM‘s ku ikB;~ Øe ijh{kk gsr q vkons u izLrqr dju s l s iwo Z ,o a nkf[ky s d s NRrhl ekg d s Hkhrj 10+2 4470GI/2014 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Ldhe d s varxZr mPprj ek/;fed ijh{kk vFkok mld s lerYq ; fdlh vU; ijh{kk mRrh.k Z dju s dh vda rkfydk vFkok mRrh.krZ k iez k.k i= izLrqr dju s d s i‘pkr fu;fer fd;k tk,xkA ^^ (vii) iFz ke ijardq e sa ¼d½ ^^ijUr^q^ ‘kCn d s ckn ^^;g vkSj fd^^ ‘kCn var%LFkkfir fd, tk,xa ]s ¼[k½ ^^N% ekg^^ ‘kCnk sa d s LFkku ij ^^NRrhl ekg^^ ‘kCn j[k s tk,xa ]s (viii) f}rh; ijUrdq d s LFkku ij fuEufyf[kr ijUrdq j[kk tk,xk] vFkkZr %& ^^ijUr q ;g Hkh fd ;fn ,slk vH;Fkh Z mld s nkf[ky s d s NRrhl ekg dh vof/k d s Hkhrj ,slk dkbs Z lk{; izLrqr dju s e sa foQy jgrk gS rk s mldk vufare nkf[kyk jnn~ dj fn;k tk,xk vkSj mld s }kjk vnk fd;k x;k ‘kYq d okil ugh a fd;k tk,xk rFkk mlds }kjk yh xb Z lS)kfard f‘k{kk d s fy, dkbs Z vf/keku inz ku ugh a fd;k tk,xkA^^ ¼x½ mDr fofu;ek sa e]sa fofu;e 20 [k ds [kMa ¼d½ es]a mi&[kMa ¼i½ d s LFkku ij fuEufyf[kr mi[kMa j[kk tk,xk] vFkkZr %& ^^¼i½ ml s fofu;e 20 d d s varxZr QkmMa ‘s ku ikB;~ Øe e sa nkf[kyk inz ku fd;k x;k g S vkSj ml s ,slh ijh{kk ‘kq: gkus s l s iow Z de l s de pkj ekg rd Mkd }kjk vFkok ekSf[kd vFkok b&Z yfuxZa v/;;u dju s d s fy, ukekfadr fd;k x;k gS(^^ ¼?k½ mDr fofu;ek sa d s fofu;e 25 e]sa mi&fofu;e ¼2½ dk ykis fd;k tk,xk A dkSf‘kd cuth]Z lfpo&dk;oZ kgd [ foKkiu III@4@vlk-@71@14] ffffVVVVIIIIiiii....kkkkhhhh %%%% i/zkku fofu;ek sa dk s fnukda 25 eb]Z 1959 dh l[a ;k lk-dk-fu- 611 }kjk Hkkjr d s jkti= e sa idz kf‘kr fd;k x;k Fkk vkSj fuEufyf[kr d s }kjk l‘a kkfs/kr fd;k x;k Fkk& ¼1½ vf/klpw uk l-a lhMCY;vw kj ¼2½@69 fnukda 8 eb]Z 1969( ¼2½ vf/klpw uk l-a lhMCY;vw kj ¼2½@70 fnukda 25 eb]Z 1970( ¼3½ vf/klpw uk l-a lhMCY;vw kj ¼2½@70 fnukda 22 tuojh] 1972( ¼4½ vf/klpw uk l-a lhMCY;vw kj ¼1½@81 fnukda 6 tuojh] 1981( ¼5½ vf/klpw uk l-a lhMCY;vw kj ¼1½@88 fnukda 31 tuojh] 1989( ¼6½ vf/klpw uk l-a lhMCY;vw kj ¼1½@93 fnukda 25 flrca j] 1993( ¼7½ vf/klpw uk l-a lhMCY;vw kj ¼1½@2002 fnukda 26 tuw ] 2002( ¼8½ vf/klpw uk l-a lhMCY;vw kj ¼1½@2002 fnukda 27 ekp]Z 2003( ¼9½ vf/klpw uk l-a lhMCY;vw kj ¼1½@2008 fnukda 17 uoca j] 2008( ¼10½ vf/klpw uk l-a lhMCY;vw kj ¼3½@2008 fnukda 6 viSzy] 2009( ¼11½ vf/klpw uk l-a lhMCY;vw kj ¼1½@2010 fnukda 4 Qjojh] 2011( ¼12½ vf/klpw uk l-a lhMCY;vw kj ¼1½@2012 fnukda 25 ebZ] 2012( ¼13½ vf/klpw uk l-a lhMCY;vw kj ¼1½@2013 fnukda 29 uoca j] 2013( ¼14½ vf/klpw uk l-a lhMCY;vw kj ¼2½@2013 fnukda 29 uoca j] 2013( MINISTRY OF CORPORATE AFFAIRS (THE INSTITUTE OF COST ACCOUNTANTS OF INDIA) NOTIFICATION Kolkata, the 12th November, 2014 No. CWR (I)/2014.—Whereas the draft regulations further to amend the Cost and Works Accountants Regulations, 1959, were published as required by sub-section (3) of section 39 of the Cost and Works Accountants Act, 1959 (23 of 1959) in the Gazette of India, part III, section 4, dated the 27th June,2014, vide the Institute of Cost Accountants of India notification number CWR(1) 2014, inviting objections and suggestions from all persons likely to be affected thereby before the expiry of forty five days from the date on which copies of the said Gazette were made available to the public; And whereas copies of the said Gazette were made available to the public on the 30th June,2014; And whereas no objections and suggestions were received by the said Institute; Now, therefore, in exercise of the powers conferred by the sub-section (1) of section 39 of the Cost and Works Accountants Act, 1959, the Council with the approval of the Central Government hereby makes the following regulations further to amend the Cost and Works Accountants Regulations, 1959, namely :- 1. (1) These regulations may be called the Cost and Works Accountants (Amendment) Regulations, 2014.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 3 (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Cost and Works Accountants Regulations, 1959 (hereinafter referred to as the said regulations),- (A) in regulation 20, - (i) in the first proviso, for the words “ six months”, the words “eighteen months” shall be substituted; (ii) in the second proviso, for the words “ six months”, the words “eighteen months” shall be substituted. (B) in the said regulations, in regulation 20 A- (iii) after the word ”purpose”, the words “with such fee as may be determined by the Council from time to time” shall be inserted; (iv) in sub-regulation (a), after the word” Institution”, the word “or” shall be inserted. (v) in sub-regulation (b), after the word ‘Passed”, the words “or appeared in” shall be inserted. (vi) after sub-regulation (b),the following proviso shall be inserted, namely:-- “Provided that admission of a student who was admitted to the Foundation Course after passing class 10 or equivalent examination shall be provisional and be regularised after submission of pass mark sheet or pass certificate of the Senior Secondary Examination under 10+2 Scheme or any other examination equivalent thereto before submission of application for Foundation Course Examination, and within thirty six months of the admission.” (vii) in the first proviso (a) after the word “Provided”, the word “further” shall be inserted, (b) for the words “ six months”, the words “thirty six months” shall be substituted, (viii) for the second proviso, the following proviso shall be substituted, namely:- “Provided also that if such candidate fails to produce such proof within a period of thirty six months of his admission, his provisional admission shall be cancelled and the fees paid by him shall not be refunded and no credit shall be given for the theoretical education undergone by him”. (C) In the said regulations, in regulation 20B, in clause (a), for sub-clause (i), the following sub- clause shall be substituted, namely:- “(i) he has been admitted to the Foundation Course under regulation 20A and has been enrolled for undergoing postal or oral or e-learning tuition for at least four months prior to the commencement of such examination;”; (D) In the said regulations, in regulation 25, sub-regulation (2) shall be deleted. KAUSHIK BANERJEE, Secy. Acting [ADVT III/4/Exty./71/14] Note:- Principal regulations were published in the Gazette of India vide number G.S.R. 611 dated 25th May, 1959 and amended vide- (1) Notification Number CWR (2)/69 dated 8th May, 1969; (2) Notification Number CWR (2)/70 dated 25th May, 1970; (3) Notification Number CWR (2)/70 dated 22nd January, 1972; (4) Notification Number CWR (1)/81 dated 6th January, 1981; (5) Notification Number CWR (1)/88 dated 31st January, 1989; (6) Notification Number CWR (1)/93 dated 25th September, 1993; (7) Notification Number CWR (1)/2002 dated 26th June, 2002; (8) Notification Number CWR (1)/2002 dated 27th March, 2003; (9) Notification Number CWR (1)/2008 dated 17th November, 2008; (10) Notification Number CWR (3) 2008 dated 6th April, 2009; (11) Notification Number CWR (1) 2010 dated 4th February,2011; (12) Notification Number CWR (1) 2012 dated 25th May, 2012. (13) Notification Number CWR (1) 2013 dated 29th November,2013. (14) Notification Number CWR (2) 2013 dated 29th November,2013 Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.