The Institute of Chartered Accountants of India

(Set up by an Act of Parliament)

DISCIPLINARY DIRECTORATE

Constitution of Disciplinary Committee
( Council Year 2022-23 )
 (under-section-21d)

Disciplinary Committee (old) under section 21D of the Chartered Accountants Act, 1949
  • To investigate and hold enquiries in respect of a complaint or Information against a member of the Institute under Section 21 (pending with the Council prior to the date of coming into force of the new Disciplinary Mechanism i.e. 17th November, 2006), where the Council is prima facie of the opinion that the member is  guilty of any professional and/or other misconduct.
  • Summoning of witnesses related to the case, enforcing their attendance and examining them on oath.
  • Discovery and production of any documents and receiving evidences on affidavit.
  • To submit its Report of enquire to the Council of the Institute for its consideration and for award of punishment/making recommendation of punishment to the High Court.
Cases before the Disciplinary Committee (under the old mechanism)