Supreme Court clears path for CAs as tribunal technical members

Court’s clarification and implications  
On November 20, 2025, a bench led by Chief Justice BR Gavai and Justice K Vinod Chandran clarified that the 25‑year practice requirement for CAs to qualify as tribunal technical members was unconstitutional. This follows the Court’s earlier ruling striking down provisions of the Tribunal Reforms Act, 2021, including the minimum age requirement of 50 years for advocates. The Institute of Chartered Accountants of India (ICAI) had sought parity for its members, arguing that the earlier rule unfairly delayed appointments until late career stages. The Court agreed, directing the Union government to consider this clarification while drafting fresh legislation.  

Notable updates  

• Supreme Court removes 25‑year practice requirement for CAs  
• Decision ensures parity with advocates in tribunal appointments  
• Clarification applies to tribunals like ITAT  
• ICAI welcomed the ruling as a boost for professional opportunities  
• Union government asked to reflect changes in future laws  

Major takeaway  
The ruling democratizes tribunal appointments, opening opportunities for younger Chartered Accountants and strengthening technical expertise in India’s quasi‑judicial bodies.  

Sources: LiveLaw, Bar & Bench, Central Chronicle, Economic Times, UNI India