As per rule 26 of the Chartered Accountants (Election to the Council) Rules, 2006 a candidate is entitled to be present at the polling booths in his constituency including at such polling booths beyond the Constituency, where the members of his region have been permitted to vote in terms of sub-rule (2) of Rule 6. In addition, a candidate is also entitled to appoint two members of the Institute as his authorized representatives for each polling booth. However, only one such representative is entitled to be present at a time on his behalf at that particular polling booth.

The appointment of an authorized representative is valid only if a letter of authority to such a representative has been issued by the candidate and the same is required to be produced before the Polling Officer. The letter of authority should include the full name, the membership number and the address of the authorized representative, as well as the number of polling booth at which he is authorized to be present.

The format for appointment of authorized representatives can also be downloaded from the website of the Institute under “ELECTION – 2021”.