Page 381 - CA Final PARAM Digital Book.

➢ In the given case, Mr. X published an advertisement in a Newspaper containing his photograph on
the occasion of the opening ceremony of his office.

Part IV – Conclusion
➢ On this context, it may be noted that the advertisement which had been put in by the member is
quite prominent. If soliciting of work is allowed, the independence and forthrightness of a Chartered
Accountant in the discharge of duties cannot be maintained.

The above therefore amounts to soliciting professional work by advertisement directly or indirectly.
Mr. X would be therefore held guilty under Clause (6) of Part I of the First Schedule to the Chartered
Accountants Act, 1949.
Author’s Note
Even if advertisement is given by others like relatives or friends then also guilty

QNO First Schedule, Part I,Cl,6 Clarification (Books) Old Course – (N05E, M09R, M13M,PM17, SM17)
668.000 TITANIUM CNO – PE.1140 New Course- (SM23)
Mr. S, a Chartered Accountant published a book and gave his personal details as the author. These
details also mentioned his professional experience and his present association as partner with M/s
RST, a firm.

Answer Part I -- Relevant Laws
▪ Clause (6) of Part I of First Schedule to the Chartered Accountants Act, 1949

Part II -- Requirements of Relevant Laws
➢ The clause refers to professional misconduct of a member in practice if he solicits client or
professional work either directly or indirectly, by circular, advertisement, personal communication
or interview or by any other means. Therefore, members should not adopt any indirect methods to
advertise their professional practice with a view to gain publicity and thereby solicit clients or
professional work. Such a restraint must be practiced so that members may maintain their
independence of judgement and may be able to command the respect of their prospective clients.

Part III – Case Discussion
➢ In this case, Mr. S a Chartered Accountant published the book and mentioned his professional
experience and his association as a partner with M/s RST, a firm of chartered accountants.

Part IV – Conclusion
➢ While elaborating forms of soliciting work, the Council has specified that a member is now permitted
to indicate in a book or an article, published by him, the association with any firm of chartered
accountants, but even today highlighting professional attainments is not allowed. Mr. S being a
chartered accountant in practice has committed the professional misconduct by mentioning is
professional experience, as it will lead to highlighting professional attainments.
Author’s Note
Clause 6 and Clause 11 both govern book authorship.

• Clause 11 – Clears confusion regarding book authorship
CA can author any book, no restrictions on that.

• Clause 6 – Clarifies whether CA Firm name can be mentioned.
After writing book, name and firm name of CA is allowed. (Name of firm is allowed as on today, it
was not allowed earlier. This is a recent change But highlighting professional attainments is still not
allowed.

First Schedule, Part I,Cl,11 Clarification (Books, Cooking Book Without Old Course – (M16M, M18M)
QNO Permission)
668.100
TITANIUM CNO – PE.1140
CA. Ritu is a leading Income Tax Practitioner in Delhi. She is very much fond of cooking. Due to this
passion of her, she also wrote a cookery book “Delight your tummy” during the year. But she didn’t take

any permission from the Council of the Institute for engaging herself into authorship of such book.
Comment.

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