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The Institute of Chartered Accountants of India (ICAI) has issued detailed instructions to candidates for the upcoming 2024 election to the 26th Council and 25th Regional Councils, scheduled for 6th and 7th December. The Election Code of Conduct remains in force until the results are declared, and candidates must adhere to these guidelines. Key rules include the appointment of two authorized representatives for each polling booth, with only one allowed per booth at a time. Additionally, candidates and their supporters must ensure a peaceful voting environment by avoiding activities such as crowding, erecting kiosks, distributing gifts, or displaying promotional materials. The code strictly prohibits influencing voters, canvassing on polling days, and offering transportation. Candidates are urged to foster a fair and transparent election process, in line with the values of the Chartered Accountants profession.

Election Cell
The Institute of Chartered Accountants of India
29th November 2024

Election – 2024

ATTENTION – ALL MEMBERS

Instructions to Candidates under Rule 42 of the Chartered Accountants (Election to the Council) Rules, 2006

As the members are aware, the quadrennial election to the 26th Council and 25th Regional Councils are slated for 6th and 7th December, 2024 in select cities (having more 1000 voters) while the polling will be for one day on 7th December, 2024 in other cities.

The election Code of Conduct is in force and shall remain so till the declaration of results and is deemed to be guidelines of the Council under the Chartered Accountants Act, 1949 and as such, it is obligatory for each candidate to comply with the same. Non-compliance with the provisions of Rule 42 shall also attract disciplinary action against the members of the Institute in terms of the provisions of the Chartered Accountants Act, 1949 and the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct Cases) Rules, 2007.

While bringing the aforesaid general ethical and regulatory requirements for information of all concerned, it has been deemed appropriate to bring the following Do’s and Don’ts (illustrative and not exhaustive) for information and guidance of Candidates and their supporters/authorized representatives so that a healthy and peaceful atmosphere is maintained during the election days and at the polling booths.

DO’s

1) A candidate is entitled to be present at any of the polling booth in his constituency including at such polling booth beyond this constituency where the voters of his regional constituency have been permitted to vote by poll in terms of sub-rule 2 of Rule 6.

2) A candidate is entitled to appoint any two members as his authorized representatives for each polling booth but only one out of two Authorized Representatives shall be permitted to be present at any given time on behalf of the candidate at the specified/particular booth. (The appointment of such authorized representative shall be through the letter of authority, the format for which has been provided to the candidates and also available on www.icai.org).

3) Facilitate complete freedom to the voters in exercising their franchise without subjecting to any annoyance or obstruction near Polling Booths.

DON’Ts

The following acts are totally banned on Polling days

1) Crowding at the polling booth.

2) Erection of kiosk/stall, putting up tables, chairs, tent/shamiana or pandal by whatever name called, display on vehicles on polling days, and the like in any manner or form whatsoever.

3) Display of banners/hoardings/standees etc.

4) Distribution/supply of any gift to voters.

5) Serving tea/coffee, snacks and lunch etc to volunteers, supporters of the candidates and the voters.

6) Wearing or displaying the pla-cards, badges, t-shirts, caps or any other display material indicating the Name or Photograph or Serial/Ballot No. of the candidate during the polling days.

7) Display of banners, distribution/supply of pamphlets/letters/circulars or any other publicity material including free distribution of books/calendars/diaries/handouts, in physical form or electromagnetic/electronic storage devices and the like.

8) Intimidation and impersonation of voters, providing transportation to voters and canvassing in any form/mode, excepting one to one communication, 24 hours before the commencement of polling and during the polling days.

9) Distribution of cards .

10) Inducing a voter to vote or not to vote.

11) Prohibition to carry Mobile Phone inside the Secret Chamber .

12) Undue influence – direct or indirect interference or attempt to interfere on the part of a candidate or his supporters, with the connivance of candidate, with the free exercise of any electoral right.

13) Hiring or procuring, whether on payment or otherwise, of a vehicle by a candidate or by any other persons with the connivance of candidate, for the conveyance of voters.

14) Canvassing for candidates on Polling days.

The aforesaid is titled as Instructions for the purpose of regulatory requirements but I would prefer to deem it as an APPEAL to the professionals belonging to the great profession of Chartered Accountants. I am confident that the conduct of each and every one involved/associated with the election would provide such conducive atmosphere that would encourage the voters to reach polling booth and cast their vote in a free and fair manner without any inconvenience.

I earnestly seek your help, support and cooperation for seamless conduct and completion of election in a manner befitting the profession of Chartered Accountants.

CA. (Dr) Jai Kumar Batra
Returning Officer & Secretary

(Republished with amendments)

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