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IN THE HIGH COURT OF DELHI AT NEW DELHI
Prathiba M. Singh, J
HARINDERJIT SINGH – Appellant
Versus
DISCIPLINARY COMMITTEE BENCH III THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA – Respondent
| Table of Content |
|---|
| 1. disciplinary proceedings for cas involve detailed regulations. (Para 2 , 3 , 4) |
| 2. petitioners argue procedural unfairness in disciplinary actions. (Para 50 , 52 , 54) |
| 3. interpretation of rule 8 allows disciplinary action against firms. (Para 71 , 78 , 100) |
| 4. court directs compliance with disciplinary procedures against firms. (Para 110 , 111 , 115) |
JUDGMENT
Prathiba M. Singh, J.
1. This hearing has been held through hybrid mode.
A. Background:
2. The present judgement deals with 10 writ petitions filed by various Petitioners against the Institute of Chartered Accountants of India (hereinafter ‘ICAI’) in furtherance to disciplinary proceedings conducted by ICAI. The 10 writ petitions are disposed of by a common judgement. The broad issue discussed in the present writ petitions are with regard to professional misconduct and code of ethics of Chartered Accountants (hereinafter ‘CAs’), emphasizing on the responsibility of CAs as also the Chartered Accountancy firms (hereinafter ‘firms’) to maintain integrity. The profession of CAs plays a pivotal roles in financial reporting, auditing, and advisory services. Thus, any misconduct on their part/ the firm’s part can lead to
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