Section 8 in The Cost And Works Accountants Act, 1959
8. Disabilities.—
Notwithstanding anything contained in section 4, a person shall not be entitled to have his name entered in, or borne on, the Register, if he—(i)has not attained the age of twenty-one years at the time of his application for the entry of his name in the Register; or(ii)is of unsound mind and stands so adjudged by a competent court; or(iii)is an undischarged insolvent; or(iv)being a discharged insolvent, has not obtained from the court a certificate stating that his insolvency was caused by misfortune without any misconduct on his part; or(v)has been convicted by a competent court whether within or without India, of an offence involving moral turpitude and punishable with imprisonment or of an offence, not of a technical nature, committed by him in his professional capacity unless in respect of the offence committed he has either been granted a pardon or, on an application made by him in this behalf, the Central Government has, by an order in writing removed the disability; or(vi)has been removed from membership of the Institute on being found on inquiry to have been guilty of professional or other misconduct:Provided that a person who has been removed from membership for a specified period, shall not be entitled to have his name entered in the Register until the expiry of such period.
