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      Question

      Which of the following is a “disability” under

      Section 8 that prevents a person from having his name entered or borne on the Register of members?
      A Holding a foreign accountancy qualification Correct Answer Incorrect Answer
      B Being a salaried employee in industry Correct Answer Incorrect Answer
      C Being under twenty-one years of age at the time of application Correct Answer Incorrect Answer
      D Having fewer than five years of practice Correct Answer Incorrect Answer
      E Residing outside India Correct Answer Incorrect Answer

      Solution

      Section 8 lists the disabilities that bar entry on or retention in the Register, notwithstanding Section 4. These include: not having attained twenty-one years of age at the time of application; being of unsound mind as adjudged by a competent court; being an undischarged insolvent or bankrupt (including under the IBC, 2016); certain discharged insolvents; conviction for an offence involving moral turpitude; and removal for misconduct. Holding a foreign qualification, working in industry, having limited practice, or residing abroad are not listed disabilities, so this is the correct answer.

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