law: Chartered Accountants Act, 1949 
  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:
  PROVIDED  that nothing contained in this sub-section
  
  shall apply to any person who, immediately before the commencement of this Act,
  
  has been in practice as a registered accountant or a holder of a restricted
  
  certificate until one month has elapsed from the date of the first meeting of
  
  the Council.
  (2) Every such member shall 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.