The Institute of Chartered Accountants of India

Terms of Reference

Board of Discipline under section 21A of the Chartered Accountants Act, 1949

The Board of Discipline has been constituted by the Council of the Institute under Section 21A of the Chartered Accountants  Act, 1949.

• 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 First Schedule to the Act and all cases where prima facie opinion is that the member is not guilty of any Professional and/or Other Misconduct irrespective of Schedules.
• To enquire into, arrive at a finding and thereafter award punishment in respect of guilty cases of any Professional and/or Other Misconduct mentioned in First Schedule to the Act.
• To consider letter of withdrawal from Complainants and permit withdrawal if, the circumstances so warrant.