Section 7(i) in The Chartered Accountants (Election to the Council) Rules, 2006
(i)the penalties awarded to a person before coming into force of the Chartered Accountants (Amendment) Act, 2006 or penalties awarded to a person after coming into force of the Chartered Accountants (Amendment) Act, 2006 for offences committed before the coming into force of the same, shall also be taken account for the purpose of attracting disqualification under clause (a) of the proviso above;
