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Chartered Accountants Act, 1949 · Chapter V: Misconduct

Section 22A: Constitution of Appellate Authority

[ [(1) The Central Government shall, by notification, constitute an Appellate Authority consisting of—

(a) a person who is or has been a judge of a High Court, to be its Chairperson;

(b) two members to be appointed from amongst the persons who have been members of the Council for at least one full term and who is not a sitting member of the Council;

(c) two members to be nominated by the Central Government from amongst persons having knowledge and practical experience in the field of law, economics, business, finance or accountancy.

(2) The Chairperson and other members shall be part-time members.]]

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 22A

  • Krishnadatt Awasthy v. State of M.P. & Ors.
    2025 INSC 12629 January 2025Appeal(s) allowed

    Whether the selection is vitiated for violation of the first limb of natural justice i.e. rule against bias; whether it is a case of violation of the principle of audi alteram partem and is demonstration of prejudice…