Audit MCQ — A member's name is removed for non-payment of fees. He pays in the same year. Restoration is effec

**A member's name is removed for non-payment of fees. He pays in the same year. Restoration is effective from:** A) Date of payment B) Date of removal C) 1st April of next year D) Date of ICAI council meeting ✅ **Answer: (B) Date of removal** If a member's name is removed for non-payment of fees but they pay within the same year, **restoration takes effect retrospectively from the date of removal**. This is as if they were never struck off the register. Treating restoration as effective only from the payment date, from the next fiscal year, or from a council meeting would wrongly create a gap in membership and interrupt continuity. **Restoration relates back to the date of removal**. _Practise 1000s more free CA Final MCQs 👉 https://conferenza.in/mcqs — and discuss your approach below._