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Part II:
Misconduct of Members (Generally):
Clause 1:
“Contravenes
any of the provisions of this Act or the regulations made there
under or any guidelines issued by the council.”
Some important points:
1.
Monthly payment of stipend to every article to
be made. It must be confirmed beyond all doubts that payment has
been made.
2.
C.A should forward article deed to ICAI.
3.
A CA can’t take loan from any enterprise in
which article is interested. However he may accept the same from
any enterprise where in articles farther or relative is
interested. But it must not be taken as a consideration for
admitting the article into firm.
4.
Now no premium can be accepted by C.A
5.
Practice work only after obtaining COPS
Clause 2:
“Being an employee of any company, Firm or person,
discloses confidential information acquired in the course of his
employment, except as and when required by any law for the time
being in force or except as permitted by the employer”
Clause 3:
“Includes in any information, statement, return or form to be
submitted to the Institute, Council or any of its Committees,
Director (Discipline), Board of Discipline, Disciplinary
Committee, and Quality review Board or the Appellate Authority
any particulars knowing them to be false”
Clause 4:
Defalcates or embezzles
moneys received in his professional capacity.”
Defalcation means misappropriation of money.
Part III:
“Any member of the institute shall
be deemed to be guilty of other misconduct if he is held guilty
by any civil or criminal court for and offence which is
punishable with imprisonment for a term exceeding 6 months.” Note:- ->In the
above member includes practicing and non practicing members. ->
Imprisonment for a term exceeding 6 months in any civil or
criminal matter treated as a major offence under other
misconduct |
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