Page 362 - CA Final PARAM Digital Book.

In case a member is suspended and is not holding Certificate of Practice, he cannot in any other capacity take
up any practice separable from his capacity to practises as a member of the Institute. This is because once a
member becomes a member of the Institute, he is bound by the provisions of the Chartered Accountants
Act, 1949 and its Regulations.

Part III – Case Discussion
➢ In the instant case, a chartered accountant not holding certificate of practice cannot take up any
other work because it would amount to violation of the relevant provisions of the Chartered
Accountants Act, 1949. If he appears before the income tax authorities, he is only doing so in his
capacity as a chartered accountant and a member of the Institute. Having bound himself by the said
Act and its Regulations made thereunder, he cannot then set the Regulations at naught by
contending that even though he continues to be a member and has been punished by suspension,
he would be entitled to practice in some other capacity.

Part IV – Conclusion
➢ Thus, in the instant case, a chartered accountant would not be allowed to represent before the
income tax authorities for the period he remains suspended.

Author’s Note:

Once person becomes member of ICAI, he is bound by CA Act and corresponding ICAI regulation. In such
case he can do any work related to CA practice like accounting, auditing, tax costing, finance etc only in
capacity as CA not in capacity of any other professional like CS, Lawyer etc.

QNO Sec 6 --Practice during Suspension Old Course – (M18E)
655.300 TITANIUM CNO – PE.700
Mr. Dice, a practising Chartered Accountant was ordered to surrender his Certificate of Practice and
he was suspended for one year on certain professional misconduct against him. During the period
of suspension, Mr. Dice, designating himself as GST Consultant, did the work of filing GST returns and made

appearance as a consultant before various related authorities. He contended that there is nothing wrong
in it as he, like any other GST consultant, could take such work and his engagement as such in no way
violate the order of suspension inflicted on him. Is he right in his contention?
Answer Part I -- Relevant Standards & Laws
▪ Chapter II Section 6 of the Chartered Accountants Act, 1949

Part II -- Requirements of Relevant Standards & Laws
➢ A chartered accountant not holding a certificate of practice cannot take up any other work in the
capacity of Chartered Accountant in practice because it would amount to violation of the relevant
provisions of the Chartered Accountants Act, 1949.

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