Section 26(3) in The Chartered Accountants (Election to the Council) Rules, 2006
(3)No appointment of an authorized representative shall be valid unless the candidate has issued a letter of authority to such a representative. The letter of authority shall be produced before the polling officer concerned, and shall include the full name, the membership number and the address of the authorized representative, as well as the number of polling booth at which he is authorized to be present.
