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Section 22A: Constitution of Appellate Authority
(1) The Central Government shall, by notification, constitute an Appellate Authority consisting of— (a) a person who is or has been a judge of a High Court, to be its Chairperson; (b) two members to be appointed from amongst the persons who have been members of the Council for at least one full term and who is not a sitting member of the Council; (c) two members to be nominated by the Central Government from amongst persons having knowledge and practical experience in the field of law, economics, business, finance or accountancy. (2) The Chairperson and other members shall be part-time members.
Source: official text of The Chartered Accountants Act, 1949 as published on India Code (PDF). All sections of the Chartered Accountants Act, 1949.