Section 2(1)(i) in The Cost and Works Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007
(i)"Professional Address" means -(i)the last registered address where a member is carrying on his profession (or when he is carrying on his profession at more than one place, the principal place); or(iii)the last registered place of employment or at his option, the place of his residence (if the member is employed); or(iii)the last registered place of residence, (if the member neither carried on the profession nor is employed); or(iv)the last registered overseas address or at his option, the place of residence in India which shall be deemed to be the professional address for the purposes of these rules.