Reciprocity

(1)

Where any country, specified by the Central Government in this behalf by

(2)

Subject to the provisions of sub-section (1) , the Council may prescribe the conditions, if any, subject to which foreign qualifications relating to accountancy shall be recognised for the purposes of entry in the 1 [Register of members].

1. Subs. by s. 33, ibid ., for Register (w.e.f. 10-5-2022).

Notes, amendments & references (4)

notification in the official Gazette, prevents persons of Indian domicile from becoming members of any

institution similar to the Institute of Chartered Accountants of India or from practicing the profession of

accountancy or subjects them to unfair discrimination in that country, no subject of any such country shall

be entitled to become a member of the Institute or practice the profession of accountancy in India.