Procedure of selection: Selection Board may set viva evaluation and shortlist candidates under prescribed eligibility and reservation safeguards. Rule 4A allows the Selection Board to evolve its own procedure; if viva voce is used, each member must award marks up to the Board's maximum. If calling all candidates for viva voce is impracticable, the Board may short list candidates using minimum criteria for accountant and judicial members, including specified service, practice or experience streams and a net taxable income baseline, while permitting adjusted criteria for candidates from Scheduled Castes, Scheduled Tribes and Other Backward Classes not below the statutory eligibility standard.