Section 21C(c) in The Chartered Accountants (Amendment) Act, 2006
(c)receiving evidence on affidavit. Explanation.- For the purposes of sections 21, 21A, 21B, 21C and 22," member of the Institute" includes a person who was a member of the Institute on the date of the alleged misconduct although he has ceased to be a member of the Institute at the time of the inquiry.
