In 1918, the scheme of Government Diploma in
Accountancy (GDA) was introduced by the Government of Bombay to
provide the eligibility to accountants for Unrestricted Certificate to practise
accountancy in India. In 1930, the Government of India decided to control
and regulate the accountancy profession and provided for the grant of
certificates to auditors through the amendment in the India Companies
Act. It has also provided for maintenance of a Register of Accountants.
Any person who had been enrolled on the Register of Accountants
maintained by the Government of India under the Auditor’s Certificate
Rules, 1932 was designated as a Registered Accountant.
Subsequently, on the recommendations of the Indian Accountancy Board
made in the year 1946, the Accountancy Profession was given autonomy,
through the enactment of The Institute of Chartered Accountants of India,
which came into force from July 1, 1949. The Provisions of the Act allowed
Registered Accountants, accountants holding Restricted Certificate and
Government Diploma in Accountancy to have their name entered in the
Register of Members and designate themselves as Chartered Accountant,
subject to fulfillment of certain conditions.
72 such members are still vigilant out of these registered members
(data as on 30/06/2009)

In 1918, the scheme of Government Diploma in Accountancy (GDA) was introduced by the Government of Bombay to provide the eligibility to accountants for Unrestricted Certificate to practise accountancy in India. In 1930, the Government of India decided to control and regulate the accountancy profession and provided for the grant of certificates to auditors through the amendment in the India Companies Act. It has also provided for maintenance of a Register of Accountants.  Any person who had been enrolled on the Register of Accountants  maintained by the Government of India under the Auditor’s Certificate Rules, 1932 was designated as a Registered Accountant.

Subsequently, on the recommendations of the Indian Accountancy Board made in the year 1946, the Accountancy Profession was given autonomy, through the enactment of The Institute of Chartered Accountants of India, which came into force from July 1, 1949. The Provisions of the Act allowed Registered Accountants, accountants holding Restricted Certificate and Government Diploma in Accountancy to have their name entered in the Register of Members and designate themselves as Chartered Accountant, subject to fulfillment of certain conditions.

72 such members are still vigilant out of these registered members (data as on 30/06/2009).

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