Cost and Works Accountants Act, 1959
29. Who can become a member of the Institute
Except as otherwise provided for in the Act or these Regulations, every person wishing to qualify himself for membership of the Institute shall be required to pass the Intermediate and Final Examinations of the Institute, and to complete the practical training, as prescribed in this Chapter:
PROVIDED that those who have passed the Final Examination of the dissolved company shall not be required to pass the corresponding examination of the Institute.