9.5 The founding members of a network and the network must from time to time comply with all ethical standards prescribed by the Council. 7.2 Individual owners/members, partner companies as well as LLP members or any other statutory entity are permitted to join such a network with companies located outside India, provided that owner/owner members, partner companies and members of LLP or any other entity can join only one network and that companies with common partners can only join that network. (vi) Development of Training Materials for Network Members Qualified ICAI members must pass and pass the ACA Advanced Stage exams and the Ethics Module in order to join the ICAEW. 9.3 In cases where a regulatory authority imposes a rotation of companies, no member company of the network may accept an appointment of an accountant in place of a company that is a member of the network that is retiring. iv) The identification of a partner of one of the member companies of the network responsible for the allocation 7.1 The (s) duly authorized representative (s) of the member company or companies of India that constitute the network with entities located outside India, files a declaration with the Institute in the form of „D“ for the listing of this network within 30 days of entering the network. Unless otherwise stated, it should be interpreted as prohibiting a member from receiving profit-sharing or similar agreements, including the receipt of share commissions or the exchange of rights, with a member of that professional body or another qualified person, as mentioned in point 2 of this part; In practice, an accountant is found guilty of malpractice when he pays or authorizes, directly or indirectly, shares, commissions or brokers in the costs or benefits of its professional activities to a person other than a retired member or partner or to the legal representative of a deceased partner or to a member of another professional organization or to any other person with the necessary qualifications to provide such time-related professional services in India or outside India. (i) the creation of a management committee among the managing partners of the network`s member companies and the conditions under which it should operate. The minimum number and maximum number of members of the management committee is also agreed. (i) All existing networks must submit this declaration on or June___________ 30. In practice, an accountant is considered guilty of malpractice if he accepts or accepts a portion of the earnings from the professional work of a person who is not a member of the institute: in practice, under the above provisions, members are not allowed to join networks (under any name) other than networks registered with the Institute.