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tenders or enquiries or while advertising through a write up, or anything as provided for in items (6) and (7) of
Part I of this Schedule, gives information knowing it to be false.
Analysis
False Information: A member of the Institute is considered guilty of professional misconduct when they
knowingly provide false information.
Activities: This misconduct can occur during the inviting professional work from another Chartered Accountant
or applying for tenders or enquiries or advertising through write-up or any other things which are allowed in
clause 6 & clause 7

PART IV- Other misconduct in relation to members of the Institute generally

(CNO-PE.1420) CLAUSE 1 – Bare Text
A member of the Institute, whether in practice or not, shall be deemed to be guilty of other misconduct, if he -
Clause (1) is held guilty by any civil or criminal court for an offence which is punishable with imprisonment for
a term not exceeding six months

(CNO-PE.1440) CLAUSE 2 Bare Text:
A member of the Institute, whether in practice or not, shall be deemed to be guilty of other misconduct, if he -
Clause (2) in the opinion of the Council, brings disrepute to the profession or the Institute as a result of his
action whether or not related to his professional work.
Section 22
Professional or other misconduct defined For the purposes of this Act, the expression “professional or other
misconduct” shall be deemed to include any act or omission provided in any of the Schedules, but nothing in
this Section shall be construed to limit or abridge in any way the power conferred or duty cast on the Director
(Discipline) under sub-section (1) of Section 21 to inquire into the conduct of any member of the Institute under
any other circumstances.
Past decided Cases.
Using power given in Sec 22 following acts by members were considered as Other Misconduct.

Anger Objectionable / Derogatory / Abusive language / Insane Comments
A Anger Publishing advertisement with malafied intention to malign any person
Article Used service of article for running other occupation or business (Eg Agriculture)
B Bank Submission of bogus bills & receipts to claim expenses during bank audit

Where a chartered accountant had adopted coercive methods on a bank for having a loan
Client
C sanctioned to him.
Client Coercion for payment of fees
Retained books & failed to return without reasonable clause. Further as ESB announcement :- A
Client chartered accountant cannot exercise lien over the client documents/records for non-payment of

his fees.
D Deceive Manipulating minute book of Company
Deceive Giving fake documents to client, calming that they are issued by ROC

Deceive Issue of fake experience certificate to other person
Deceive Forged will of relative
E Employer Fake experience while applying for job
Employer Gross negligent as employee
F Fraud Misappropriation of ICAI funds for personal purpose
Fraud Cheques given by NBFC bounced because of lack of funds, where CA was managing director

G Govt Not replying to authorities (Export Authorities)
Govt Unauthorised possession of government records

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