| (i) | - | any person who is a registered accountant or a holder of a restricted certificate at the commencement of this Act; |
| (ii) | - | any person who has passed such examination and completed such training as may be prescribed for members of the Institute; |
| (iii) | - | any person who has passed the examination for the Government Diploma in Accountancy or an examination recognised as equivalent thereto by the rules for the award of the Government Diploma in Accountancy before the commencement of this Act, and who, although not duly qualified to be registered as an accountant under the Auditors' Certificates Rules, 1932, fulfils such conditions as the Central Government may specify in this behalf; |
| (iv) | - | .... To read the full section download the app from Google Play store
19 May 2026
Article, CA & Paid Assistant PositionsAggarwal Sarawagi and Co New Delhi CA View Details |
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