As members are aware, for the forthcoming elections to the Council and Regional Councils of the Institute, the undersigned in terms of Rule 16 of the Chartered Accountants (Election to the Council) Rules, 2006 has issued an Election Code of Conduct approved by the Council for maintaining a healthy and peaceful atmosphere during the election process for ensuring a free and fair election. The said Code has been brought into force w.e.f. 1st September, 2021 and shall remain in force till the declaration of result of elections in the Gazette of India. The Election Code is deemed to be a guideline of the Council under item (1) of Part II of the Second Schedule to the Chartered Accountants Act, 1949 and it is obligatory for each candidate to comply with the same. A Panel is to be constituted for the purpose of enforcement of Election Code of Conduct. The composition of the Panel will be announced through the website of the Institute shortly.

The Panel is required to consider all complaints of alleged violation of Election Code of Conduct by the Candidates and/or their authorized representatives. If the Panel on consideration of the complaint is of the view that the member has violated any one or more provisions of the Election Code of Conduct or Rule 42 of the Chartered Accountants (Election to the Council) Rules, 2006, the complaint is referred to the Director (Discipline) for further investigation under the disciplinary mechanism of the Institute. The Election Code of Conduct and the Chartered Accountants (Election to the Council) Rules, 2006 are available on this website.

In light of above, in case any member of the Institute wishes to file complaint of violation of Election Code of Conduct against a candidate or his/her authorized representative, he can do so using the format given at https://resource.cdn.icai.org/66392election2021-53649.docx. The complaint alongwith the documentary evidence be sent either by speed post to CA. (Dr.) Jai Kumar Batra, Returning Officer and Acting Secretary, the Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, New Delhi – 110 002 or at email – election-code2021@icai.in