law: Cost and Works Accountants Act, 1959 
  6. Certificate of practice 
  (1) No member of the Institute shall be
  
  entitled to practice, whether in India or elsewhere, unless he has obtained
  
  from the Council a certificate of practice.
  (2) Every such member shall make application
  
  in such form and pay such annual fee, for his certificate as may be prescribed,
  
  and such fee shall be payable on or before the lst day of April in
  
  each year:
  PROVIDED  that if a member of the Institute who
  
  was in practice immediately before the commencement of this Act has made within
  
  one month of such commencement an application for the grant of certificate of
  
  practice, he shall not be deemed to have contravened the provisions of
  
  sub-section (1) by reason of his having practiced during the period between
  
  such commencement and the disposal of the application.