Taxmann's Guide to CA, CMA & CS Act by Taxmann

S T N E T N O C

E G A P

E N O N O I S I V I D

d l e fi l a i c r e m s t m c o a c e e n r i h s t e t e u h t t i t f s n o i e r m e i e m h c e s r p l l a e r e e r h v T O

2 2 0 2 , t c A t n e m d n e m A

e t u t i t s n i f o p i h s r e b m e M

’ e c i t c a r p n i ‘ s r e b m e M

f o e t a c fi i t r e c g n i n i a t b o r e t f a y l n o ei l cc i t n c u ao r pc nm ao cf r re e c bt i mc a er Mp

/ t n a t n u o c c a d e r e t r a hy cr sa a t e nr wc oe ns ky en ba op t m eo cc i t / c t an r a pt n nu i so r c e c ba mt s eo Mc

r e b m e m e m o c e b o t e l b i g i l e n i n o s r e P p i h s r e b m e m f o s e i t i l i b a s i D

s r e b m e m f o r e t s i g e R

s r e b m e m f o r e t s i g e r m o r f r e b m e m f o e m a n f o l a v o m e R

1.9

1.7-1

1.10

1.7-2

1.11

s m r fi f o r e t s i s g m e r r fi m f o o r f r e m t s r i fi g e f r o d e n s m a m a s r n m fi f r f o fi o l a f r v e o t o s n g i m o e i e t R R a r t s i g e R

I-5

1.10

1.7

1.9

1.6

1.6-1

1.8

1.4-2

1.8

1.4-1

1.8

1.5

1.5 1.3

1.3 1.2

1.6 1.4

1.4 1.2-1

1.3 1.1

I-11 Amendments made by Chartered Accountants, Cost and Works Accountants and Company Secretaries (Amendment) Act, 2022 at a glance

GUIDE TO CHARTERED ACCOUNTANTS, COST AND WORKS ACCOUNTANTS AND COMPANY SECRETARIES (AMENDMENT) ACT, 2022 CHAPTER 1

CA, CMA AND CS INSTITUTES

S T N E T N O C

E G A P

m r fi f o n o i t a r t s i g e r f i l i c n u o c o t w e i v e r r o f n o i t d a e cs i l u p f pe Ar e c i t c a r p n i m r fi r o r e d b e m t t e i m m r y e p b s e s m c r fi fi f y o r h a c n n i l a p r i b c s f i o d e i t c l n u a M n e t n i a M l i c n u o c y b e t u t i t s n i f o t n e m e g a n a M

l i c n u o c l a r t n e c f o s r e b m e m d e t a n i m o n d n a d e t c e l E s e t u p s i d n o i t c e l E

l i c n u o c f o t n e d i s e r P e c i V d n a t n e d i s e r P

l i c n u o c n i y c n a c a V

l i c n u o c f o n o i t u l o s s i d d n a n o i t a r u D

l i c n u o c f o s n o i t c n u F

s e i d o b r e h t o d n a s e i t i s r e v i n u y b n o i t a c u d e g n i t r a p m I

e t u t i t s n i f o s n o i t c n u F

s e c n a w o l l a , s e i r a l a s , e t u t i t s n i f o s l e i e c y n o u l o p c m f e o d s e n e a t t s i r m e c m fi o f O C

e t u t i t s n i f o s t n u o c c a d n a e c n a n i F

e t u t i t s n i f o s t n u o c c a l a u n n a f o t i d u A

s e t u t i t s n i e e r h t e h t o t g n i t a l e r s n o i s i v o r p r e h t O

s l i c n u o c l a n o i g e R

d r a o b w e i v e r y t i l a u Q

e t u t i t s n I S C d n a A M C , A C f o e e t t i m m o c n o i t a n i d r o o C

s e i r t n u o c r e h t o f o s e t u t i t s n i d n a s r e b m e m h t i w y t i c o r p i c e R

e t u t i t s n i o t s n o i t c e r i d e u s s i o t t n e m n r e v o G l a r t n e C f o s r e w o P

t c a e h t r e d n u s e i t l a n e p d n a s e c n e f f O

. c t e , r e b m e m a e b o t g n i m i a l c y l e s l a f r o f y t l a n e P

sy e n ea r p g em do c g/ ny i d c rn a a t wn au ,o l i c c nc ua ot cs o ec h/ t y fc o n a et mn au no gc c na i s . c udt ee rr oe , y f t r yra a t t l he a r ncc efe Po s

1.23

3.6-1

s n o s r e p d e fi i l a u q n u y b s t n e m u c o d g n i n g i s r o f y t l a n e P

1.24

3.6-3

1.23

3.6-2

1.23

3.6

1.22

3.4

1.20

3.2

1.22

3.5

1.21

3.3

1.20

3.1-1

1.19 2.11

1.18 2.9

1.20

3.1

1.18 2.10

1.17 2.7

1.15 2.5

1.17 2.8

1.17 2.6

1.15 2.4

1.14 2.2

1.13 2.1-1

1.15 2.3

1.14 2.1-2

1.13 2.1

1.11 1.7-4

1.12 1.8

1.11 1.7-3

I-6

CHAPTER 2

COUNCIL OF INSTITUTE

CHAPTER 3

OTHER PROVISIONS IN CA, CMA AND CS ACT

E G A P

e t u c e s o r p o t n o i t c n a S

s d r a d n a t s h g i h n i a t n i a m o t s r e b m e M

e e t t i m m o c y r a n i l p i c s i d , y t i r o h t u s at n ea t v a l r l e e ps pc ai l b fu o p se r b e bo t m. et c Me

r e b m e m t s a p s e d u l c n i r e b m e m , s g n i d e e c o r p y r a n i r l p e i n c t s r i a d rp or Fo

s g n i d e e c o r p r a b t o n s e o d t c a e h t r e d n u n os i w t c a al r ye r h a t no i l r p i e c d s n i Du

t n e m d n e ms an ei o hs t i v oo t rr op i r r e pl i r da ee t a r i t e i p n i s sa g e nu i d n ei et cn oo rc pl l i yw r a 2 n2 i l 0 p 2 i c , t s c i DA e t a r o t c e r i d y r a n i l p i c s i D

e t a r o t c e r i d y r a n i l p i c s i d y b d e w o l l o f e b o t e r u d e c o r P n w a r d h t i w e b t o n n a c t n i a l p m o C

e n i l p i c s i d f o d r a o B

y r i u q n e g n i t c u d n o c d n a t n e m e t a t s n e t t i r w r o f g n i l l a C

y r i u q n e g n i t c u d n o c r e t f a d n a g n i r a e h r e t f a n o i s i c e D

e e t t i m m o c y r a n i l p i c s i D

y r i u q n i g n i t c u d n o c d n a t n e m e t a t s n e t t i r w r o f g n i l l a C

y r i u q n i r e t f a n o i s i c e D

y t i r o h t u a e t a l l e p p A

f o d r a o b , e e t t i m m o c y r a n i l p i c s ) i e d n ,l i y p t i i r c oi s hd t ( u r ao t ec t e a l r l i e pd pd an a fe o n sl i r p e i wc s oi Pd

s n o i t c a y r a n i l p i c s i d f o n o i t a c i l b u P

d n u o r g k c a B

t c u d n o c s i m r t ’ e c h u t d o n r o o c l s a i n m o l i s a s n e o f i o s r s p e f f o o r p n ‘ o s i i t i t n fi a e h D W

e c n e g i l g e n t o n s i e k a t s i m t n e c o n n i r o e c n e g i l g e n e r e M

1.36

5.1-2

s e i n a p m o c y b s e c n e f f O

h t i a f d o o g n i n e k a t n o i t c a f o n o i t c e t o r P

1.36

5.1-1

1.38

5.1-3

1.36

5.1

1.34

4.6

1.32 4.4-2

1.34

4.7

1.33

4.5

1.32 4.4-1

1.30 4.3-2

1.29 4.3

1.31 4.4

1.30 4.3-1

1.29 4.2-2

1.27 4.1-4

1.29 4.2-1

1.26 4.1-3

1.27 4.2

1.26 4.1-2

1.26 4.1-1

1.24 3.6-5

1.25 4.1

1.24 3.6-4

1.24 3.7

S T N E T N O C

I-7

CHAPTER 4

DISCIPLINARY ACTION AGAINST MEMBERS

CHAPTER 5

PROFESSIONAL OR OTHER MISCONDUCT

S T N E T N O C

E G A P

, A M C , A C e k i l ( s l a n o i s s e f o rs pe i nn oa sp nm oo i t c c i d r e t t s s e i r l f to u pe s na ac cn Ii B) ES SC y r a n i l p i c s i d f i n e v e C P I r e d n u e dt eu t t u i t cs en s oi ry pb en be k na at cs i nn oo si r t e c Pa f o et ec r u g ed dn o hc s gi i Hm

f o e g r a h c e v o r p o t f o o r p

l a n o i s s e f o r p

s i n o i s a v e x a t g n i g a r u o c n e y b s m r o n l a t cc i h u t d e n fo o c s ni om i t s a s l o o i r Vg e c i t c a r p n i r e b m e m f o t c u d n o c s i m l a n o i s s e f o r P

e c i v r e s n i e t u t i t s n i f o s r e b m e m y b t c u d n o c s i m l a n o i s s e f o r P g n i c i t c a r p r e h t e h w ( s r e b m e m f o t c u d n o c s i m l a n o i s ) s t e o f n o rr Po e l u d e h c S t s r i F n i s t c u d n o c s i m r e h t O

’ e d u t i p r u t l a r o m ‘ f o g n i n a e M

s t c u d n o c s i m l a n o i s s e f o r p s u o i r e S

g n i c i t c a r p f o t c e p s e r n i s t c u d n o c s i m l a n o i s s e f o r pr se ub om i r e e Sm

s e f o r p g n i r u d d e r i u q c a n o i t a m t rn oe f n m i e fg o a eg r n ue sl oa l c n s o i i Ds

s d r o c e r f o n o i t a n i m a x e t u o h t i w t r o p e r a g n i y f i t r e C

s e i c n e g n i t n o c e r u t u f f o s i s a b n o t s a c e r o f g n i v i G

n e h w n o i n i p o g nt i s s e s r e e r t pn xi ea l i rt on a es t t a b cu fis i ta s r e h cr ge nb i m u se s m I

l a i c n a n fi n i s t c a f l a i r e t a m e s o l c s i d ot t n ee rm ue l t i a a t Fs

t n e m e t a t s s i m l a i r e t a m a g n i t r o p e r t o N

e c n e g i l i d e u d g n i s i c r e x e t o N

e r n u o d i e n i c p o o r p e t v i i d g u o a t d l e a t i r p e e t c a c m a y t l n l a e r i c e fi n f u e s g g m o n r i f n i g a n t i b t r o a t p o e N D

s e s o p r u p r e h t o r o f y e n o m s ’ t n e i l c g n i s U

s r e b m e m y b t c u d n o c s i m l a n o i s s e f o r p s u o i r e S

’ s u o i r e s ‘ d e r e d i s n o c t c u d n o c s i m r e h t O

t c u d n o c s i m f o s e l p m a x e e v i t a r t s u l l I

t c A S C d n a A M C , A C o t e l u d e h c S t s r i F e h T

t c A S C d n a A M C , A C o t e l u d e h c s d n o c e S

1.57

5.7

1.52

5.5

I e l u d e h c s r e d n u d e r e v o c t c u d n o c s i m r e h t o d n a l a n o i s s e f o r P

1.54

5.6

1.52

5.4-3

1.50

5.4-1i

1.51

5.4-2

1.50

5.4-1g

1.50

5.4-1j

1.50

5.4-1h

1.49

5.4-1f

1.49 5.4-1c

1.49 5.4-1e

1.49 5.4-1d

1.48 5.4-1b

1.46 5.4

1.46 5.4-1a

1.46 5.4-1

1.45 5.3

1.43 5.2-3

1.43 5.2-4

1.39

5.1-6

1.43 5.2-2

1.39

5.1-5

1.39 5.2-1

1.38

5.1-4

1.39 5.2

1.38

5.1-7

I-8

E G A P

O W T N O I S I V I D

CHARTERED ACCOUNTANTS ACT, 1949 s n o i t c e S f o t n e m e g n a r r A

s de ei r r e a t t r e a r hc Ce yS by dn ea dp nm eo mC d an sa a s ,t 9 n 4a 9t 1n ,u t o c c Ac sA t n s ak t r n o u 2 oW2 c 0 cd2 n Aa , t dtc esA o r C) e t t sn r, t a e n ha m Ct d nn fu o oe tc m x ecA TA(

E E R H T N O I S I V I D

COST ACCOUNTANTS ACT, 1959 s n o i t c e S f o t n e m e g n a r r A

s de ei r r e a t t r e ar hc e CS yy bn a dp e dm no eC md n aa st s an ,a 9 t 5n 9u 1o c ,c t c A As k sr t o n aW2 t 2 n d0 un2 oa, ctt cs c AoA C) t t sn s, t on e Ca m td fn o un oe tc m x ecA TA(

R U O F N O I S I V I D

COMPANY SECRETARIES ACT, 1980

s n o i t c e S f o t n e m e g n a r r A

s de ei r r e a t t r e a r hc Ce S yy bn da ep dm no eC md an sa a s t ,n 0 a 8t 9n 1u ,o t c c Ac A ss e i k r r a o t e W 2 r 2 c 0 ed2 n Sa , t ytc nsA o aC ) p, t sn mt one am Ct fnd o un oe tc m x ecA TA(

E V I F N O I S I V I D

CHARTERED ACCOUNTANTS, COST AND WORKS ACCOUNTANTS AND COMPANY SECRETARIES (AMENDMENT) ACT, 2022

s n o i t c e S f o t n e m e g n a r r A

d n a s t n a t n u o c c A s k r o2 W2 0 d2 nt , ac tA s ) ot Cn ,e s m t n d an t e n um oA c( cs Ai e r da et r e e r t c r e a hS Cy n fa o p tm x eo TC

5.9

4.7 u

5.3

4.3 u

3.7 u

2.7 u

3.3 u

2.3 u

S T N E T N O C

I-9

Professional or Other Misconduct CHAPTER

l oa n t i na do im es t so c eet f po d xr e ep t c fe eo r p a sx de )r e e car i d t a n c y a at e r h pst h , ni ge i f ehi l e s l r ou a . s hs n t d o r ynia s e l s r d o e a t n f l ’ a o t u t ccrs p i u t l d r a n a no c i pon h ( crt fi eo e t ed u ehn t t i d t na oi s l c n‘ na I r er fe vo o p oEm sr . h r y p e g t i i bwr h g moe n lti el on a Mf it

5.1 BACKGROUND

s i t a h w d e n i f e d e v a h s e t u t i t s n i l a . nt ’ oc i u t a d nn o ec ms ii r pm r ee eh r t hO t lr l a o l fa o n so t i c s As e ,f e o cr nP e‘ Ha

. )rdseen e e r e n (b e e t odt sm k ha cui e i elmwt c e r se o Sn t gm imc b n o e eh i yC uo t l a dt tdl a y ctet nn t s r o n on s a o i c e i l wa n i s d t i tg i e l i c r p c ma oa i a t n ncr n i y s o i eel r i s a dke Dnat . i ah n et n ,ml c i de oI Ti A i v b.seype i l l i c e oesu d e e h s v t f i t di t sn t o d i et i o r ’ om hant t p r i c c t ol e a msS uc ppu daourm ud nyCoe i r e oa yrdoeh cn d e C n r s i c i iasu)c S l e n e mp iihd(dd l ] rc e t p n o e lo r s i sl f i e hd c I t vlic s [ o ei oawe rrDtceeS oe c unn A y t s h i lw i c s l b a i eu d tpe i n dh oeetdact r n s h i d s i u s o ot i i t l s t ceDe c a e s dfr f neei l i oa o mc sdu ru e e de po bdrd ‘ rs e i er lhenae h l i he c aoh t TSwSo cBT a

f o d r a o B r o e e t t i m m oy . Ct i r yo r h a t nu i l A p i e c t s a i l Dl e fp o p nA oh i t s i i w c ed de l i ef he t tb s n na i c a ge an i lp l a i ec ps pi AD

,n),s rers e e a i hoe nmt ht l r yu el i i t c t f n o i dgpr A d i c ei c o roa r h , s on p rS i b ca aS DeC oc li (bd a s lerrmn ns o a h o oi ea ut i t m tc s mA dfi s oi ome M e v r h r f i i i yl cC o o d D n u rtn , oes A pc iat “ f h C s a n o dt i i n h f to oy denc u n n o i e u2 r i s a t td ns s 2 ro s e ee n n a n i r h o t o c pdt o n c c i . xui y l t e e 2 e ec t c eu 2 he nemb 0 t ei t h usldos2 o r l a t t t , t i a t s o n t ,h ,ds c e i t m d c s A c n e n r AeIr ei t i r n m an ef r ut oe eehai e qs e t f t hd nmm c n t ffe i d o u o feoosc cn r t o r be r e sr) e i i lb n e1c sl m h e a w( A t w r 1 m s e o 2 oheonp y hb i ps n r m t ” rt o e o o gh uc i d y n t r y pu t e i ne c nt h e y u edant at s hnftoar r i rt o o w t n a ee c s tp ddb rs tyn r u oia n nu sb Fmpa auus 5.1-1 Definition of Professional or other misconduct

h Rt Ii Aw n a h t e s i w r e h t o e n o d s i h c i h .w v t c a n a t a h t d l e h s a w t i , 0 1 1 C S 4 8 9 n1 I

5.1-2 What is ‘professional misconduct’

1.36

Bar Council of Maharashtra

Pandurang Dattatraya Khandekar

D N U O R G K C A B

ltI eat o nea atgr i b n f n . h e i ,do ’ t o t t v n n M i c l i t ou s ye u g r so .a s ap o e r e e s s e f hcpm e i pwo o t ea v r hrt ht ndt ac le a o ipna s th e nelnn i a h p o waos hwy oi tg e t y s t e e bss i co no ebln eif d wt l t egen o i b oga rcnuo hn rnpnoqs i si ue erns h a w i h r st l ot e e i e n f ,nffeo tm d f i o oy i i r l hctd fos a g c p I sinu r fn e s -ed i doioh t v .n r e m l i nl dg op a f nol or yo odumcoene f s h o s i w a e a s t s i s hccua yc e ,ado dbr f n s r m n n e o i d g a a a x ros ee eei f . pii s r e t n d ns cn c e t i ‘ e s u uf hiaeu a pf vphd T t d o sr deo‘ m n i a n r , e i o y o d hpd lc t c dl rs t sro ea i i a ivgcei a h f goureanm f eggelnol i do r nsrut f a oty i ebeet o o n oi p l c e o gub n b oocai s ae r srnrs s tu e s p n l r s gpe a a o h op i l f h ml st a s i mea g e o gr th ereafee u p trbhwonl i Cs Ca Su 3q s )i 7 9t 9c 1u ( d =n o. 8c t 3s b 3i 1mu o Cld Sa e nl 7o b 9i 9s a s 1e n o Rf s Ioa r Ap e r fd o n eo gy r e a b hf co to .a v r hp t s de r ei vu r q e e s br od n sa a l wa n ti i ,m 5 i 8r n5 c I

. rdni s2) e 1B ri ot2 ha i s t ds ,BD i l n e e C a af cDH t o ys i rr l h e b ert e KK ahpe ntfn ( ooou06 str 07 ages02 i 2 enbr i r R mo L d I C dre,A s S l noma c ac 7 r 2 ao af yr l om = t o s ,c td 0 e d 8 o 2 nru o oad g 1 d hn no C taot L c c t d C s al ne 0 aes or h .0 t u ov0 p W t p 2 ea r o = unnr d 9 l i noo 9 a i , 4 as f y yst n e sr s a f e e a o i m l n rn x p i po a d mr rh-T io a o l .2 t tou t t 1 c c y c ugi u1 r a ) dnt d0 nirrn0 odato0 p n r co c2 os ac s c i i( cfs Ma oim=

tndn tnnyp rec Lo iga I ei Ct dur i m.n s r s Sn d r e t edgw u i 8eonyeet e 3mlowdbtasi a , r r u c v n a f f e =gfs l ooe p r r dti( t i b a 0u m oal a sr t lp u, t 5j a p oe nesen i fd i m d o s Wo b cn oe mi i i ns i t l is Crnt . sdoepa-9 ooe Sr e c d e 8 yt c c t6 f Rrdmo se ni n i Iea a ar ntd uC Aet s p d oeig n C 1rse t hnn S 0eahAyw ei o5 t c . c 0mgt t h i s 2tn ) aerewt i d a c a 4 v i tup hk ata m0 t t aui 0 l2 arsrfa dtbp gepon , v r ( e r t t l sa eo u a e c o b h ut ir ss i t t u n g y l p c d s l s n s o a g us i a i e n f orndimmo o wi e i d cm nn t tr wo tps t a i o i p a o a c h ,em gn ) s t s n t l i n h k t n u. a d i m cbo v e l ov r r nan l e i lio e l o r ens he a c vvn boi t s e o s r n wi ra noau ss i l f e el ag .b s i oa o ds r v l t n e ecsn mafi u o h ofceai e efet honhwl r t moue e sP tc n s i d d m ) 3oi , .f i ae y isoed e b s Cs s e n s l a Ssl auos a t b e k i c c ( c o r r a n m f s s 9p n t g a i i 9xash rn l n6 h ot b ebitoi I t

.L) . ssl ynt yv Ca h e Sw Cc e l b i r f Sn ah u 0 o 0t irntg 7e e o p 0, s 3b sri 2) b s a C r i e e =e l RSh h a 9b I(frn 4 t e A3o a 1m oh bi =8t s Je i t s d s nLm 9aule y i 4Csufal p3 r o o s 0pu a C ro 3m vmS pwp oo( W ehstrC9 o n i c h p32 i h e CCt p h 9 )1 S5nw ypa1 i boh0 R0e t st e 0W i i I1t i2 l A=a t o b w( C i t an 06cd d=S r 08or v uee R 06d aoht5I 2La gnto3A C e ,u11 o y SnrhcqC0 a -C0 s h n. 8tt i et ’S2 id 3a t c hwre ) =t opu6= 8 4nglmd(2 1 n u 6 i n 00 foo 2wh 0 c e o 2 t c2 c s Che C adi Csmr n .S s v am S o g i 1 si s )t el 0 a 7 i t e d ( n 0 u f n 0 2 o I ospi 0‘ R 0,daes 2dsdrs I e e e A d a f vh =r do o = ro r 2e a n p 3 g 1so gf 9bi 5 f 5 eo n2 osr o I

Balram Prasad

R D Saxena

Triyugi Narayan Mishra

D P Chadha

Mani S Abraham

Council of ICAI

N G Dastane

Shrikant S Shivde

M R Murli

Noratanmal Chouraria

Bar Council Prahlad Saran Gupta

Para 5.1 1.37

vakalatnama

T C U D N O C S I M R E H T O R O L A N O I S S E F O R P

l tea n r n ee o c i oMs nt .s e nc f i uo , e cdr nnp o a ec gs . yv i ib l g emy n c e t fu n o e i st ic t t i s c f f ane o ec r f e to mod dnrt . ) noac B addu n eta dD vn t nC i s e t oH o cl mds mgt eia -d cmC l l ue ( i pa1 mjx s9 ofe a 2 roe dn f s e sr h a d o e t s rt rm i r a x e r e a ega e T trmr c o 0 u oe6 b1 dst ne t) okeo7 r a n ct un 0 s s l 0 i i i a2 a Mmf c( tn n to o a nnu m l no sa x i a cv t tl n r i oa 2 d 2 pne 2 ot ei r t ) si 4 s de m 1 ef 0 s om 2 i ro ( v epc r s A s. e i t ks a r t e ) . o s i p it e mu B R ld D a s C t v i i i H d h d i uerf P t t o Ac A .( ye a v r ed dg 6 ha nr t ua m ths h o a r c c heds . t bni n gmad n f a nel lo i m a n m e x oers i a or t t hf n u t ef do 4 ec 4 mi , ne = t tc mh ) o nuet g d d n a ynn i M l oo y ( e c l c r i s 1 e r i ea 2 Mmb t 2 e al su i ed ce nh ec gS i d l i n d o ec ue dS gf no i I s i t c r r a e P xf eo t7 o nm ,e t c t I A[ ’ St c Cu dd nn ao c As Mi Cm. ls ] ,a A t Cnc o A i es hs e t e e f r no h i r t ,p r e e h vst u eo l l wr i a oe o st H‘

lnecet ] tkend tda sc 0e ln sob 8r egol onil u r n u o o a e a o d e nci e d f J l b t s r a ael d , i grnnn nr s a t mSp da neauoei e h o h c i s xfxoe os t ndy l i T i o r aoeht o f tci[ 3 e7 Tgdt c i m d n , t s n s s naA r s u 9iaeat s s a l a 2nhmsnatds a n o , a pw e t s 1nt u oy er st u t a n w n r on e l oe r etc =P ar ec tgeruA t v d 4xneIcmcrai oC . a a f ’ e f 3a uf C s y e s eeAhi 3T oi rs e e h d s d dt C ‘ t c oa r l jk e i f cdna g u r e pn o t f o a Anm e ha d an Go ,r t a gs t eIse 3bdy nl thlAhh t e e a l l i i 0ar et r ha eCtw I n d i w 0n e c n a h Chl fo, s t t 2e o r r wpgf enoma a n h e a n m t l Rt o ‘r i o ci e h x Ii s i y sci a ArCkopgns t r n s c o a s y w n o e w a i i a e bf s wuri l v ,b dr es,srt oof s f p I C e ao e l f e m lr f . hho a c2 ms ,a xi o i o aa ir ttns t cr 8vf u c n i e t e p o f t a9og aai e f vt ta n hgo det a ar1mi n a t nhe i ehg Pyev m r g t r t t h r o .e, k fa r d f g o t c v k d e e o e m u o n l g fv osen doo i e e nh ndi d beta r eoso a h f b setcJn3 hbd o i s e i t a i oc r hni nm 0 f ,h i hosbw i 0 y T ) t r n 2 Bttta, se t . s , e n t l I emy t n , DI r mawn-o Ctor . t e g c ’ . ses i i Ce se pi sr s ea u t m s l Hmul x r u oio neehw0r u i joi e f s9 dbcm da b u rn o en ca uo r 9e r Gnv n( I I addupaaw1F P C Parekh

Council of ICAI

Council of Institute of G Pattabhi Rama

Chartered Accountants of India

Somnath Basu

Council of ICAI

1.38 Para 5.1

5.1-3 Mere negligence or innocent mistake is not negligence

bona fide

5.1-4 Violation of ethical norms by encouraging tax evasion is gross misconduct

dsnIg e B i n ni i t E t ai d n lr u aSl a u . i y c ctn n d eu n es i a, m o n p d c en cmo r s aaor l lsdce a redp eor ea t t e ks s t g ae i r l t n v a i onhap i r t co e ff so e r ofk e n sk ee wt d osrku peoal r t w e r c st e n a n od i hi t h Idnnc Briui Eayeh r v u i Sg aw u s ,e qhe s fn yr e a i eeu s n s aotha t c pt ke ur msd m e or nol cu owi a dschd a t ee ni e t w a s m mc i l n e fetor I v o i e t i . t k c et e c e s a ekn t a ctrn n o a oa rm np cc I

5.1-5 SEBI can put restrictions on professionals (like CA, CMA, CS) in case of listed companies

I . H C S R E D N U D E R E V O C T C U D N O C S I M R E H T O & L A N O I S S E F O R P

. s) st i h nB aD Tt .n C t e u koH rc m a c mAo B sd( e e 6 r i t e 9 i t r urL caC h eC S s 3 r0 me1 od) n ru 0 f 1 eI0 cA2 nC( I af t s o i s d r ee. f wv a o s p ah ti t a w ,t t n c i al t f n n uo oc cn ct i ao dn es r i e r t e r wt a hoc cpA fe =s o t a u 6w st 3e ni ot 1g s i n Lr s i I a Ch v oy rb Sc pn 4e h re 0t 1 e k , da e nt =s us 6 a i c dn 3s . ei ) o 1i t e t mht u u cc ott ea cnt i I . s y n ( s or n n 4 ra a3I pn i e m5h l ep bi C x t aCf nc t s S o ai 81 cd r e )f ]) i 0 e 1b s 1 n-0 1m a et 0e cv 2 c 2m seA[( i )I h = a CA t e nPC )b C I I i ( S A f ( e o o t Cd s 3g (on 0n lCo 2i a i l s na nm i on a v i i a eo ml s s Pr c x p e a f y nr T l o ae e ri d 6l s pd n.9 nu a AI v1f f T nao A oyt S cbr . (v s o 7 i dh me 9 s 1 ng li a a n nL nt i C l os loS i i u a t s sf u s 1 c t e ee e6 f b s y o ) rt,o5 t r 0 ps i p0 auul 2 s a( rml n ogv ii ’n i m e c i cd i . r a nn 0 . 1 ei ncv n gf 1 i i i l e d i C n h d e o S r i eti t 4 d u c un 8 qi da 9 ‘ ev f rn n1 y o no oR r I niac gA u ha i n oq n t i t y i n fa a l eo l e t r o eos i u r b v ps ) et h vsfo c t ouod n r ee e pmer b r i oeg u r r t eq e e rh d b e e r rf m dte , rt e ho m oc o gr ui nd hp 3 I

.R tdv c e I ur i A du nq oe cr s i f mo o fr o p ef . v go r e a r hu Ct -a n dt nb au eo gd r e a l hb ca ln* a 4 no4 s i a 3 me 3 ir r dC c nS i s o0 a y0 ue 0 qb ff2 o oR I tA ea r . h 3 ut t 7 a s 3 ni ee C hv S o t r 6 np 7 i 9 o 1 st i H V Panchaksharappa L D Jai Shinghani Naraindas

K G Eshwar

Institute of Chartered Accountants of India Vimal Kumar Surana

SEBI

Price Waterhouse & Co.

se t r c a us dn no oi s ci s v i o mr lp a t nn oa i s t r s e o f p o rm pi se r m e vo oS c. ts c u Ao i Sr e Cs ds ns al e Ay l Me Cv ,i t A a r Ca fp o em l o u dc. ees hrw cao Shl l ti co s f r hs i wa F

c a r p f o t c u d n o c s i m l a n o i s s e f o r p f o s m e t i s t s . i s l w eo l l u l do ef hs ca Sr te s b r i m F e fm o Ig tn r i a c i Pt

nam o i soh s r l y e a ps b yi d nne. aoyl e o gsl u r p ne d i e wpmh ohec c l r l uoS A t s s h t si r i s wF e l n pf uio h I st Sr r Ce a /nP t Ar f Ma o Cp /n1 i As m Ci e t adI n sa t a c e ec u i d mt c n aa o nr c spl i na h i n nSo i i C s e/ s cA e i f t o Mr c aCp r p/a A oC s t i

Allowing other person to practice in his name -

Para 5.2 1.39

5.1-6 Person can be prosecuted under IPC even if disciplinary action is taken by Institute

5.1-7 High degree of proof to prove charge of professional misconduct

Imperial Corporate Finance & Services (P.) Ltd. SEBI Pandurang Dattatraya Khandekar Bar Council of Maharashtra Evidence should be beyond reasonable doubt

5.2 PROFESSIONAL AND OTHER MISCONDUCT COVERED UNDER SCHEDULE I

5.2-1 Professional misconduct of member in practice

T C U D N O C S I M R E H T O R O L A N O I S S E F O R P

1.40 Para 5.2

.rena lt l l -rredrea -a f snmho yn lsye ee lo n ag I a ai ae h b c c o n l n u co h b i as pe gf ui tto 2 m i e h o o t h . o dmrri v myocrs og l i i o t a e e s w o A r m s w s a r w t i n c e e a k p s s s s r e ge n t e f o u hps d e e ore hpt s mma n r o nk t o c f f f r r n dtii s l e i e h s i s o o o e r n b a o)er e a oa o o r hr hi rih r mp er nowst e r t r m s t ( t p t r bnro ocaec ns oop pisb) a o o n e 1 g s s i a i u e s r n o c i i i y s r ( n o i d h arsn y e i t e4 i s t nht vp rortnfsmnrd erooI c n o e i e t i w f r a a l I t n a onp oi a f y r s l n o a o a p u c f e a o o s a oy h g d gi e Gs c n u po i t i s i h rni doi nm i f oP dc ns t oi t t lr t i i ts i i i sl bf sndrqpos a s f r s a e i m n h e a e wi r t e w o r h n m o s a e l i n s e c b t r u u oi s I omt r a c ) r h s t o , . . n pq l pes r a e sre l m,tmuueodi cn2e f e s e ( e i a l l i t r a s s o e g h o r h h C r d d t e e pu i rosreggr mu ht ne i a s c r n n n d d h r f i t oceami t e s he fo ee npd a uo P I t uh fo n e t i g,nrav ch o s h i i e f r i o h e s f t e o s r aras nr uc trpso nc dhgte i ys au rhesesi h u e o r r i d i r y S S i r c n a s boyp bbbgt n o ahbe,sna at i u t t m p v n d Pslnrneinhf mta ts o s s e u n a t o h o i e r y r -yn nords oraheet eig dr c i i s ) n c h t s n n e a f t r r F F i n o i 4 u i I r ai ro wmn o amri pre e t ( s e y r a f f e t s o c e v a p t ,s ped t gmo ap an i cdns feo y am p s orI r f e i a e l n e o e i r e rde t t t e os f coeI i pe b acpt d s o c o c c t r r t o ehpt e e i , d c a n r f er e n l s r r sr p estrueni f d r e o r a a a a i o a i e pt o u sagbs i ee r pn uio. h P P r i t o c d e suehprl r m e n s a t n t c l o i sf n a n t f a nh i ceo c i r e,o i u eu ao i gord oo s t i nt gi s e sp hni id nheu ms Ss rfsds n g n n t w t b i i e l ”nn oonah t Ceienr4 o3 e I o u c r u r f a h e d r m i r e i e m m n / e ys fto t o n o e a c t i t p u r e l e h i o i a a e e howfmncvS pArl t f g a i e t , s b c t t t p c , m c t c e c t i o s M i i a r i r r r t h d i o n er v f fi t o f s r oe t oaan re twi i t Ce r i t t pot t t l pd r , opan l i n rc , b y i c e / a a d h d d r r i i ou e“eoF ga, sau u A e t m u e r e f ,oetdr ,rc n g n o m d d f c e q l e e m q f l ef wsbe no i nCobt i s b i t i n n v t o i i e g g e t c i y m s r e r oe e t a l p o r t tI l e s a nc r ncn a keneno i e e l c e f m o h i n w t r s a p h r eous n a a c t s s v r t m e n p af e r o o o i i c oer n c a a ehoi rh r r es h ho nh i sP m AwHa Et bft ot pbwCm ar ai i Paying commission or brokerage

other than

Accepting share of profit of professional work with non-member

Entering into partnership with non member, unless permitted

,os fsA o e t e cCn 5i f (eo vr mr pr e e op es bt t y I emo n -h ena t , e) hmr e g a g b un hy oi ca rs i hi t h m t c we ra e rss hp na t i hact . e e ec cm ,u hu g nsytd i f sn r uobao c rSc e o ee s Ci rr s ye m to a lnol t hp a A r t a m n se pMi o e t aCs s n a , t atA e o s f Co tn( eo l r sr ni u ep dso ba ei h h i s cowms Shres twome s )gi n nS r i n o s F sCiu s r fe i rt b o l Ipoca t Aan r a r M po a fC i Po as

Seeking business from employee or partner is permissible

ei. t es c yuu o d b l gn p o nc mi er s i hum c ge l us a oyn rl o hni t s O s s.e t s f c e o nur i dp s uns boa c ls d a e nit m ol a i e ar s s nt e o f e i o s b rs l e pf l i go w nr i pn r o uas ctr eoe s np ,sd y i l r ri e e h vn i t t t a a r ga h ep g nr u teo i hr gt h not i n t s as t u e rn Po

h g u o r h t k r o w l a n o i s s e f o r p r o s t n e i l c g n i t i c i l o S -

Soliciting clients or professional work through circular, advertisement, interview etc.

I . H C S R E D N U D E R E V O C T C U D N O C S I M R E H T O & L A N O I S S E F O R P

r e d n u t c u d n o c s i m l a n o i s s e f o r p s i . c t e w e i . v I r e e l t u n i d , e t n h ec mS f eo s i t I r t e r va dP af ,o r a 6 l u cm r e i t c i

. dm] l e e o c hr n f e sd f a f weo d t tn s i ei r ,p 7 f 7ss 7ui 1sh s sa Wa Cww S i t e t s Ra a Ic Ao n e 2vk 0da 0At 2ds na aw ew ce ni ev f t f n o e i sn i e sL s e [ .n . v s i r s a ue by g7 nr i t o i f c i e l c o i st c ta a r nt hp I l el dai l l u erw dios ef i heAh cmCT Sag. ) s nA te s i c r hi M i t t F C c n fi a g o rr n i Iepc b rt tm i r e c a ha Pet r fmop ( n r o art . e e 6h c e h t t u t mo i o d envn n n t ai i ao e c rt ot es t ioi i )vtv n s (i nm e i l ru ra oq on te ti o s s r e s unes u qa e qf re ce o e pr rr A n np saCa s Ac c g a ln -a Ad i nc Me oi t t i Ca s c s e agr e r n f t p i o c e r t i b pAc . e. t g ao ne r o( pn sk gr r ne i o s s i uw t c l s a au rr n e poi o i pa r s s, a s At v s e f -c y o Abr . p ) e de ee r r uu hs t c se ei hss t e d lin r l i a a , ous q t n n ee o l i u t ra do s e i hsn r ce a Sd g tnr s eo r t r i o F os fte o Idc i tnv o r r . p e a e s c s Pe n le fra o nu n 6a oq i e s mcs s ren ee t i bfo o oc r m t pa )ef s (moa

stns ge s m s a ne oae os i s r ecr t f l / nier e u o s r de pt i i do nw h ri et hiedTeo cdhn.tl Sutotwt e c o a o c un tseh o s amcde u r i n unsq o F os soul y c i ft y sae n c i o i s i e e Iob mb r y d f r tpl ll yn r a a e ah t a nba g e pn yroac i b l c ft i s e s o o es t p u r e u e Sf 2c pt o i yo, 1c i v t nrws maeapon r t ppanI ea t m f e y h I s l o i u -trog a r d C de t ee ne /i t dr thb i n c t cm v a u e oet csm t rSn r s pyu r e i a 6n o d f 0ac e , s 0pcnh . ur 2maut nnha ta oos iTe t rCo e f o/cec.y d t t / i a en u n r l r t t a p pao t i t t oiu gtt is n d nu nnmo r i t ouose h d s a c c pi t i ns csoi x w eaat fi

thdy s gnb r i uad F o e fr m u o hr s Iti s t fi e r se s a i i b h t Pr fe ry o voa 7d m ms mai a nh ea t s i y e c or bn t i l e de be d di mi u ev og mr h -gpc u nss i e s co i i t t v c t arc e r e psj b eu ah ttse . , a t t m hu u t r o t i i s f t g e s nen di h i I t t v t e fh oe rsot ppsf r o eua l l l u i eu c t di cn i er tu h r o cwa SapC

. tyg mo r n ena i t ti t ne I ar -c r cw ren e Si b r ye mn b ea mpm gme nom i C g s i n t rc i c aot i r c pta n aar t p tn a r u e ho i t l r sca c e dae i h tt v osi row pcg ,n er l i ot u t a di c edi hun cau S m f to s m r no i F oc i ft t i o s s r Io i f tpt r a tu p o Pe h fc t o ci 8aw

-n Ca Om Nx a st i h 7 6 n2 i a = t b 2 o3 o1 t ym r o a c s . s n e cn ea nm tx o a nt 0 s1 i t1 I ] . d 9 e1 r 0 i 2 u q[ e r s i n. ov i t a c i n . u ) m C m H l o e c D e ( r 0 e 7 M 3

ICAI

Ssay and Associates

Anex Fernandes

Rajendra V Pai

proviso

Practising Member can respond to enquiries or tenders ii

Para 5.2 1.41

One professional can seek professional work from another if from same Institute proviso i

When multi-disciplinary firms are permitted, such restriction that one can solicit business only from member of his own institute carries little sense

Undercutting is not offence

Circulation of write up permissible Proviso

Written communication to earlier practising member required

T C U D N O C S I M R E H T O R O L A N O I S S E F O R P

. edst4 s hnii 5 s Tuhn 2 g .on i C l r t e i C g o s v nS nei uhgn1 otra) cnoc7 e9 eoft 9 h’na e t o c1 t i o( t na i i v c d i d hi f na t . t o i ev r a ch e f t e tcr , s d n p oo e l i a d st u c a el eb hj c n ebto hoo nc on f in e r aa e‘ t gcs a cntg i I ov n . i vi d d dga i e as ep e c eu t o hf o . r t e s pe erne e gteh f nor tf anal io hnst t cae nn nceUe f e at .m t s ca i n y tch ea n ots ev np a i dh l on C at co nlf oao pnI o t ui r s ts a n e P ef go f ro np i 0 t n s1 oi ctm rnt e oeI smt ys i f on o l o rpi pmt fe a l o u l ea g gn e ao R t i n s r s ee e cf d r on e pru npd f oo e t dsi t el t m s u a r bse e p sr e s ees f he gtl . nrne i oul g u , r sc t d a g e hnuh Cidc -dnS n o i f t c s s ei r i hm F t jm tn ei hs . ] t auoa i g,PBd d ) 6n ni 7 i 5I o0 n nv9=r 1 s i 7o i ( wn 5K o 5U ni C ot n pa Si ug 4t i t 5o i gl 9 n no .1 i t tv u d ne Rb eu I, pd AA e S dd e U r ee t n v a i co d oc e ve- t t drn i ato m i n t ua r oo e t g p i t nmi s oal i i fn c t t o o a r a g e e r gn t na i n l o ut nb C me m ec a h r r g c e fp u o*S o 1 t ss 6[ ta n t.8 . erno3 o uN me oc8 ys meR aa Pc aRL t gc nu i c d i t n c o ac r s pi tm a l ha t n ro e i s hs t e o f no r op i s s s i e l f i c o rn pu ro oC. sfl e s ou e nnd i o e s i h s us c bi S ymt nrs r aei npF t i f u go o nh I i tt g air gwa nSP ECf -/o A1 M1 Cm /e t AI C9 s7 e f = o r4 p6 sn i sa mm x ra i f t d6 n4 a2 ) s7 t s 1 u0 r2 t ,( s e i n a p m o c h . g ) u.B ov r D h C t H s l s -e e tD nc i ( s u9 ud bn m noo c i c s . gi n nmn i g la aa m gnx oa ni Es t

) r1 o1 t c 0 e2 r ( i d a s i e h e r . ) e h B w D y n C a H p e l m D o ( c 1 e 7 h 2 t f m o . o svc r . i n a f n f a a n m i x d a e t v 5 l 1 o v n-= i 0 yt6 c l e u2 vd n i t na c o m ac x gs a i nm T i t t 3 a0 e s2 Gi Praveen Kumar Katyal, FCA

Council of ICAI

Subodh Gupta

ICAI

Devi Das

Ganga Ram In the matter of Mrs. G Advocate

SBI

C S Venkatasubramanian

) r1 e 1 p0 2 t( u o h t i . wv r o t c e ) . r B i d D a C s H a -l yt e nc D au ( pd mn5 oo4 ccm s o ai c fm. o l n a n sn a s o e m i ns x i s s a e uf t bo 3 r1 np i = a ys l 5 i e 8 I vA 2 i t Cn c aIa f go m nn x i a g o aiT s gs 1 ni 0 Em2 -

ICAI

Gulshan Rai

1.42 Para 5.2

Charging fees based on percentage of profits or contingent upon an event

Engaging in any business or profession other than practicing CA/ CMA/CS

tays s na r fa i o F pn. fr an m o h o t o Icott i tecrc e r r h i i h a r t t Pdco u s e e fb ssr o i n 1ni to s a 1c n t e s s r m e i r e r eee t e t btn r I i e omn h i f t ee I t .’ , mv y y garr a nhat t t i e s e o i r t nrc c -c ee s ae s s r / pot r adno a r t te t n a n a hnut t t r on ra cu a co epa c s l i c c t s a tho i r t cs so e /o ketc ahnt , a ft mi n a eynt u l no n u u daco epcc hmac cosa Sc a‘

A practising member can be director in a company but not MD/ WD, without approval of Council Proviso

d r a o B d n e t t a o t s e e f g n i t t i s t p e. cy cn aa np am co tc u f bo ys r g a n l i a t s e ee vm i e e ce t et r i tm o nm no a cC d en Ha

. ei l l c o hn u Wo rC o rm oo t r c ef n r i o . Di r s e s gi b nm i m g re ae npm acd ie Mf iy ec o bel pp ts o ntm nue aoo cht y il rt e wp b p y mn a ea t mpo mn go o nc d i s i s an t c no ai i r t rc po i r att c ,e s r e r e vir e eDs wee omh iT Ht

I . H C S R E D N U D E R E V O C T C U D N O C S I M R E H T O & L A N O I S S E F O R P

gf L no C i s S ws e an 4 r 0 i 1 ds tu ) o b 0 ny-1 0 t2 snn i aa( ont hi n w u d eo rg c oa c t gA c end r ee i ‘ d r e e abt r oa st a h dC yi na f as o p n e mbo i ots coe s nf an o far o cp ryn on a t ah c . ept ) r r me B i d oh D ect b o C m . H nonv l aro e i cfs D s y e ( Ar f a 2 Cl o r 7 ap As 5

t rc ou td n en o mc s yi . om e l l p u ld ma e enh o c fi s o S s e t sf s t r oi n erF mpf so ui l I nI o ot mi r ta ea ecP i hf i t t e a c nr i i v gr ere r os a h n n so i e yit s nsu aii t m t gms no n i I wcf oyo l l nr s a ae rgb on im gp t e ne m i y cy ac Pa b e. r s a w )o t l o l no f rs oa gt , nc i A c i t S c aC r d pn ra e hA t M e hC w, (A sC r o e bt e ml eu d me fh o c tS c t s ur di nF of co s i I I mI t lr a na oP i n s i s e n f e o v ri Pg

es t i u m t i t l s a nn I os . fi s t o s c e wf A oo e l re l e p r Fsh i t se l a l t a gu t ni o i t t t s c e l Anu I -fd o e rh e c bS mt s er i mF wf oo l I l I e I f t tr o a nP sf i no o1 sm r e e pI t eht t c fu i nd en vo ec

,ns l td) tl o e eear nk nciw i rs l yFs e ap t f a bsc i i o r mt g s o n I n i I ee h Dt I i s mm (u i t t r r A Ar eo c a -i a teP c r u t ea fp qr lo ei l o r De2t p e, s sp e he Aml i t e e p f t t ht I p t io( i a d wmr tn c gmaui o noods i i CBnv y l oo s w p t cr i ei s mf p i oov e cyemh l tnRa T o ayn . nri to) s i rol t s c olas i . u s nc eAr Q f n ou ee o ,r i eb t e o r p a hm Cnr i m, t l e p olm re i l f ot c a u f s d d t n i o i e i Det t s y s gn i eo fa ll nI o l i y y nup l bdedm r e p p a , he pr oec s uo BbSa sf

f ro ogo t n i I sI gt t i I nc n i ie t l d r noma os P n r po i f a s, o t e pt r ua3 l eea m l i t nt e i h r o I ww i s r nhse ogep f i uo t s r o a a , mrpt rhgc otnu g i f s d n n i i n t i s r o i er e t c s l evs a vdi. f dams lc gara t neon i A k l v i oe ri i h g e wosr s y we r h l l f t o g a o l nsnr l i e pa o i wr i s at o oi s ee nue q f b Kn l o lu rl -ep d r ie orwh sosc e r s cS t e t dnis v e ni r r i e ls ec F t

d e t c e n n o c t o n

i.e.

’ s t c u d n . os cw s i o ml l o rf e s ha t o , ‘ n so r i e s s ve of co r ep l u dS eC h/ cA SM tC s r / i A F fC o e Vh It th r t i a Pw

5.2-4 Other Misconducts in First Schedule

Yogeshwari

Institute of Chartered Accountants of India Kumari

Acting as Fellow of Institute even if not

lynd l t a a l e i r ou e t oc gf x eet l u bre d u eoo htcd cdlo a Sen i r tmi e s emp r e i ia dr F r feco o rf bo t ll Vl n Ia i e v hi ts m r c a e n y pt o ns u ft i o iar t yp 1s nbm mI yi eet h t t ii hl i u rtg w f e e podl b srla Aeeh h b -mss i ein e mhu p fs ai i ,th s cc t ui c Adh nw eo ec e r sc hi n t me eff f ho o t

not

Para 5.2 1.43

5.2-2 Professional misconduct by members of Institute in service

5.2-3 Professional misconduct of members (whether practicing or not)

Non-compliance of requirements of Institute/Council

Giving false information in write up or in response to tenders or enquiries

Member guilty of offense which is punishable with imprisonment less than six months

Guide to Chartered Accountants Act Cost Accountants Act & Company Secretaries Act AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

TAXMANN TAXMANN APRIL 2022 2022 9789356221680 290 PAPERBACK

Rs. : 595 | USD : 39

Description This is a comprehensive book providing the amended, updated & annotated text of the following laws: u

Chartered Accountants Act, 1949

Cost and Works Accountants Act, 1959

Company Secretaries Act, 1980

Chartered Accountants, Cost and Works Accountants and Company Secretaries (Amendment) Act, 2022

This book will serve as a handbook for professionals from all three premier Institutes in the commercial field. The Present Publication is the Latest 2022 Edition, authored by Taxmann’s Editorial Board. The noteworthy features of this book are as follows: u

[Section-wise Glance at Amendments] including proposed amendments is provided in the book, to understand the impact [50+ Pages Short Commentary] to quickly understand the amendments, which include the following topics: n

CA, CMA and CS Institutes

Council of Institutes

Other Provision in CA, CMA and CS Act

Disciplinary Action against Members

Professional or Other Misconduct

[Tabular Format] for understanding the amendments

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