The Institute of Chartered Accountants of India

(Set up by an Act of Parliament)

DISCIPLINARY DIRECTORATE

Southern Region and MAF Cases
( Council Year 2023-24 )
 Bench 3

Terms of Reference

Disciplinary Committee under section 21B Of Chartered Accountants Act 1949 

The Disciplinary Committee has been constituted by the Council of the Institute under Section 21B of the Chartered Accountants  Act, 1949.

The Scope of Work of the committee includes:

  • To consider the prima facie opinion of the Director (Discipline) in respect of All Information and Complaints where opinion of the Director is that the member is prima facie guilty of Professional and/or Other Misconduct mentioned in the Second Schedule or in Both the Schedules to the Act.
  • To enquire into the allegations of professional or other misconduct, issuing notices to the witnesses and their examinations, arrive at a finding and award punishment in respect of guilty cases of any Professional and/or Other Misconduct mentioned in Second Schedule or in Both the Schedules to the Act.
  • To consider letter of withdrawal from Complainants and permit withdrawal if, the circumstances so warrant in respect of cases being enquired into by it
Disposal – Disciplinary Directorate (under the new mechanism from 2007)