Chartered Accountants Act, 1949 · Chapter III: Council of the Institute
Section 16: Officers and employees, salary, allowances, etc
(1) For the efficient performance of its duties, the Council shall—
(a) appoint a Secretary to perform such duties as may be prescribed;
(b) appoint a Director (Discipline) to perform such functions as are assigned to him under this Act and the rules and regulations framed thereunder.
(2) The Council may also—
(a) appoint such other officers and employees as it considers necessary;
(b) require and take from the Secretary or from any other officer or employee such security for the due performance of his duties, as the Council considers necessary;
[(c) prescribe the manner of appointment, powers, duties and functions of the Secretary and other officers and employees, their salaries, fees, allowances and other terms and conditions of service;]
(d) with the previous sanction of the Central Government, fix the allowances of the President, Vice-President and other members of the Council and members of its Committees.
(3) The Secretary of the Council shall be entitled to participate in the meetings of the Council but shall not be entitled to vote thereat.]
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 16
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