Respected Professional Colleagues,

As you are aware that ICAI Elections for Central Council & Regional Councils are scheduled on 07th and 8th December 2018 and therefore I feel it appropriate to share with you information on Preferential voting system being followed by our esteemed Institute. In other words, it’s called a Preferential Voting System.

Each Voter (a member of the ICAI irrespective of whether he holds Certificate of Practice ‘ COP ‘ or works in Industry) can vote for Central as well as Regional Council Elections.

For Central Region, In all 6 candidates will be elected to Central Council from Central Region and 11 candidates will be elected to CIRC(Regional Council).

On the ballot paper, to cast a formal vote:

place a one (1) in the box beside your first preference;

a two (2) in the box beside your second preference;

a three (3) in the box beside your third preference; and

continue numbering until all of the boxes are numbered.


  • Of candidates                             10
  • Of candidates to be selected     5
  • Of valid votes cast                   3,000

Quota for election     :  [3,000 ÷ (5+1)]+1= 501

For the purpose of simplification the quota for this illustration is taken to be 500 votes thus who crosses 500 votes will be elected.

1. Distribution of votes:

Candidates First preference
A 550
B 475
C 375
D 350
E 325
F 320
G 300
H 150
I 100
J 55
TOTAL 3,000

2. First Count:

(i) Candidate ‘A’ will be declared elected as he gets more than 500 votes

(ii) Surplus of 50 votes will be distributed to other candidates. For this purpose the value of surplus votes will be worked out and distributed   will be worked out and distributed to candidates who have been marked second preferences.

(iii) If only 500 out of 550 voters have exercised their second preferences, the value of each surplus vote will work out to 50 divided by 500 i.e. 10%. On distribution of second preference votes, the position of the other candidates will be as under, if these preferences are received by B, C D and E only. 

Candidates Original Distribution of Votes Total surplus
B 475 (250)   25 500
C 375 (100)   10 385
D 350 (100)   10 360
E 325 ( 50)      5 330

On the above basis, candidate ‘B’ will be declared as elected as he gets 500 votes on distribution of surplus of ‘A’.

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3. Elimination candidates:

(i) Since there are no surpluses with other candidates, the candidate who has got the lowest number of votes will be eliminated.

(ii)In the given case ‘J’ will be the first to be eliminated. 55 votes in his packet will be distributed to candidates who have been marked second or  subsequent preferences  at full value. If only 50 voters have marked second or subsequent preferences the distribution will be as under:




Votes from ‘J’ Total
C 385 385
D 360 360
E 330 330
F 320 5 325
G 300 45 345
H 150 150
I 100 100

(iii) The next candidate to be eliminated will be ‘I’ with 100 votes. I all the voters have exercised subsequent preferences, the position will be as under:

Candidates Votes b/f Distribution of “I” Total
C 385 385
D 360 40 400
E 330 10 340
F 325 10 335
G 150 40 385
H 150

(iv) The next candidate to be eliminated will be “H”. If all the 150 candidates have expressed their subsequent preferences, the position will be as under:

Candidates Votes b/f Distribution of “H” Total
C 385 20 405
D 400 100 500
E 340 340
F 335 335
G 385 30 415

On this basis “D” will be declared elected and “F” who has got the least votes of 335 gets eliminated. Out of this 33  if only 275 voters  have expressed their subsequent preferences the distribution will be as follows:

Candidates votes b/f distribution of “H” Total
C 405 50 455
E 340 130 470
G 415 95 510

Here “G” gets elected.

(v) The remaining candidates will be “C” and “E”. Since the number of votes obtained by “E” is 470 as against 455 by “C”, “E” will be declared elected even though he had secured less than 500 votes.

(vi) A, B, D, G and E will be the candidates who are successful in this election.

A candidate who gets maximum 1st preference votes and also, crosses “quota” is considered to be elected & the process will be followed as narrated above with an illustration.


A qualified Chartered Accountant who is member of ICAI as on 31-03-2018 is entitled to vote at poling booth assigned to him in accordance with his registered office address submitted by him to the Institute.

A member will get two Ballot, one for Central Council & one for Regional Council & members has to give their preference (1,2,3….& so on) on both the ballot paper.

It is therefore important for the members to cast more than 1st preference to get atleast one candidate elected of his choice.

The Writer may reached at-

CA.Rohit Ruwatia Agarwal
Mobile – 9571799999.

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  1. Hitesh Merchant says:

    In illustration J had 55 votes in Round 1. After distribution of surplus votes , of 1St candidate A, since J had 55 votes, and he is eliminated, his 55 votes should be trfd . But : 1.Only 45+5= 50 & not 55 votes are trfd Ty o candidates . Why. ? 2.Why same are not distributed to All candidates – Incl B to E ?

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