Complaints made to the ICAI shall be enquired with an unbiased behaviour and by following the established principles of law

Last updated: 15 February 2022

Save Share

Quick Summary

The Madras High Court has overturned a decision by the Institute of Chartered Accountants of India (ICAI) against a Chartered Accountant. The court found that the complaint against the accountant was not properly investigated, lacking unbiased behaviour and adherence to legal principles. Crucially, the disciplinary authority failed to provide reasons for its findings, rendering the enquiry report incomplete and unreliable. The case has been remitted for a fresh enquiry, with instructions for all evidence to be considered fairly.

Court :
Madras High Court

Brief :
The Hon’ble Madras High Court in V. Venkata Siva Kumar v. Union of India & Ors. [W.P. No. 32279 of 2013 dated January 21, 2022] quashed the decision of Disciplinary Board of the ICAI against the Chartered Accountant alleged of committing of misconduct.Held that, the complaint filed is undoubtedly incomplete and cannot be relied upon and was not enquired properly and by following the established principles of law. Further, held that complaints made to the Disciplinary Authority shall be enquired in all aspects with an unbiased behaviour before passing an order and the reasons for forming any opinion is of paramount importance in enquiry proceedings.

Citation :
W.P. No. 32279 of 2013 dated January 21, 2022

Daily Limit Reached