ORDER:

The petitioner is a Chartered Accountant, enrolled on 08.06.2017 under Membership No. 242569 with the ICAI. A complaint dated 10.11.2019 was filed by the 5threspondent before the disciplinary authorities of ICAI, alleging irregularities in the petitioner’s audit of M/s Muppa Green Grandeur Welfare Association, a not-for-profit flat owners’ association. The petitioner asserts that the complainant lacked locus standi, as he was neither a member of the association nor properly authorized, claiming only—without proof—that his son and daughter-in-law were members who had empowered him to act. Upon receiving notice of this complaint, the petitioner submitted a detailed reply on 02.01.2020, addressing each allegation and asserting that no professional misconduct had occurred. Despite this, the disciplinary authority formed a prima facie opinion on 21.08.2020 holding that certain allegations fell within Items (6), (7), and (8) of Part I of the Second Schedule of the Act, thereby concluding that the petitioner was prima facie guilty.

1.1. Subsequently, a notice dated 10.12.2020, received on 15.12.2020, required the petitioner to submit a written statement within 14 days, which he did