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      Question

      Under Section 22A, who is appointed as the Chairperson

      of the Appellate Authority constituted by the Central Government?
      A A serving member of the Council elected for the purpose Correct Answer Incorrect Answer
      B The President of the Institute ex officio Correct Answer Incorrect Answer
      C The Secretary, Ministry of Corporate Affairs Correct Answer Incorrect Answer
      D A person who is or has been a judge of a High Court Correct Answer Incorrect Answer
      E A retired Chartered Accountant of at least twenty years' standing Correct Answer Incorrect Answer

      Solution

      Section 22A requires the Central Government to constitute an Appellate Authority consisting of a Chairperson who is or has been a judge of a High Court, two members appointed from persons who have been Council members for at least one full term (and are not sitting members), and two members nominated by the Central Government having knowledge and practical experience in law, economics, business, finance or accountancy. All are part-time members. The Chairperson is therefore a sitting or former High Court judge, making it correct.

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