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Part II:
Misconduct of members in Service:
Clause 1:
“If the member pays or allows or agrees to pay directly or
indirectly to any person any share in emoluments of the
employment undertaken by him.”
Clause 2:
“Accepts/agrees to accept any part of fees, payment or gain from
a lawyer, C.A., broker engaged by company, firm or person or
agent or customer of such company, firm or person by way of
commission or gratification.”
Part III:
Misconduct of members (C.As) generally:
Clause 1:
“If he acts himself as a
fellow, though he is not a fellow Chartered accountant.”
Clause 2:
“Doesn’t supply information called for, or doesn’t comply with
requirements asked for, by council or any of its committee,
director, Quality review board, or the appellate authority.”
Clause 3:
“While inviting
professional work from another CA or while responding to tenders
or enquiries or while advertising through a write up, or
anything as provided for in Clauses (6) and (7) of Part I of
First schedule, gives information knowing it to be false”
Part IV:
Other misconduct of
members generally. Any
member of the institute shall be deemed to be guilty of other
misconduct if he
Clause 1:
“Is held guilty by any civil or criminal court for and offence
which is punishable with imprisonment for a term not exceeding 6
months.”
Clause 2:
“In the opinion of the council, Brings disrepute to the
profession or the institute as a result of his action whether
related to his professional work or not.”
Note:-Important point is to note is that if imprisonment tenure
exceeds 6 months, this case will be covered in the clause of
part III of schedule II ->In the
above member includes practicing and non practicing members.
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