Cost and Works Accountants Act, 1959
8. Disabilities
Notwithstanding anything contained in section
4, a person shall not be entitled to have his name entered in, or borne on, the
Register if he-
(i) has not attained the age of twenty-one
years at the time of his application for the entry of his name in the Register;
or
(ii) is of unsound mind and stands so adjudged
by a competent court; or
(iii) is an undischarged insolvent; or
(iv) being a discharged insolvent, has not obtained
from the court a certificate stating that this insolvency was caused by
misfortune without any misconduct on his part; or
(v) has been convicted by a competent court
whether within or without India, of an offence involving moral turpitude and punishable
with imprisonment or of an offence, not of a technical nature, committed by him
in his professional capacity unless in respect of the offence committed he has
either been granted a pardon or, on an application made by him in this behalf,
the Central Government has, by an order in writing removed the disability; or
(vi) has been removed from membership of the
Institute on being found on inquiry to have been guilty of professional or
other misconduct:
PROVIDED that a person who has been removed from
membership for a specified period, shall not be entitled to have his name
entered in the Register until the expiry of such period.