(4)The other member or members, as the case may be, shall be a person or persons:(a)who has or have been for at least ten years in the practice as an Advocate in any High Court or the Supreme Court, or(b)who has been or have been an Associate or a Fellow Member of the Institute of Chartered Accountants of India for a minimum period of 10 years, or(c)who is or has been an officer of the Indian Audit and Accounts Service not below the rank of Deputy Accountant General.
