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      Question

      Which of the following particulars is required to be

      included in the Register of members under Section 19?
      A The member's bank account details and PAN Correct Answer Incorrect Answer
      B The list of all clients audited by the member Correct Answer Incorrect Answer
      C The member's social media handles Correct Answer Incorrect Answer
      D His full name, date of birth, domicile, addresses, qualifications, date of entry, and whether he holds a certificate of practice Correct Answer Incorrect Answer
      E The member's caste and religion Correct Answer Incorrect Answer

      Solution

      Section 19(2) requires the Register of members to include particulars about every member: full name, date of birth, domicile, residential and professional addresses; the date of entry in the Register; qualifications; (added in 2022) whether any actionable information or complaint is pending or any penalty has been imposed under Chapter V; whether he holds a certificate of practice; and any other prescribed particulars. Bank details, client lists, social media, or caste/religion are not statutory particulars. Hence the correct option correctly lists the required Register particulars.

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