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Establishment and Appointment
  • The Board shall be constituted by the Council.
  • The Board shall consist of a maximum of twelve members to be appointed by the Council, of whom not less than 50% shall be from amongst the members of the Council as defined in Section 9 of the Chartered Accountants Act, 1949, as amended from time to time.
  • The Council may nominate members to the Board from outside bodies and from amongst prominent individuals of high integrity and reputation, including but not limited to, regulatory authorities, bankers, academicians economists, legal Professionals and business executives.
  • The Council shall appoint the Chairman and the Vice-Chairman from amongst its elected Council members appointed on the Board.
  • The term of a member shall be for one year, or such other period as may be prescribed by the Council from time to time.
  • Casual vacancies on the Board shall be filled by the Council.
  • A Member of the Disciplinary Committee or the Disciplinary Board or the Committee on Ethical Standards or the Committee on Financial Reporting and Review Board of the Institute of Chartered Accountants of India shall not be a member of the Board.
  • No business shall be transacted at a meeting of the Board unless there are present at least four members, including the Chairman or, in his absence, the Vice-Chairman.
  • If there is no quorum within half an hour of the time fixed for the meeting, the meeting shall stand adjourned to a date, time and place fixed by the Chairman or, in this absence, the Vice-Chairman.
  • The Board shall meet not less than four times in a year.
  • The Board shall submit a report to the Council within 30 days of its meeting
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