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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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