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(CNO-PE.960) Disciplinary Procedure
Sections 21, 21A, 21B, 21C, 22-A & 22-G of the Chartered Accountants Act read with The Chartered Accountants
(Procedure of Investigations of Professional and Other Misconduct of Cases) Rules, 2007 have laid down the
following procedure in regard to the investigation of misconduct of members as described below.
(CNO-PE.980) Types Of Misconduct: Professional Or Other Misconduct
Misconduct Definition: "Professional or other misconduct" in this Act shall be deemed to include any act or
omission by a member of the Institute, either individually or as a partner or owner of a firm, as outlined in the
Schedules.
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