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Date: 2015-07-07 Category: Extra Ordinary State: Union Government Country: India

Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, Shri Atul Kakkar (Membership No. 087008) Chartered Accountant, 19, Church Road, Civil Lines, Agra-282 002 has been found guilty of Other Misconduct falling within the meaning of Clause (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949 as amended by the Chartered Accountants (Amendment) Act, 2006 by the Board of Discipline of the Institute

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Executive Summary & Key Takeaways

Executive Summary: This document contains notifications from The Institute of Chartered Accountants of India regarding disciplinary actions against several members. Each notification, effective from July 7, 2015, details the removal of specific members from the Register of Members due to professional misconduct, as per the Chartered Accountants Act, 1949, and related regulations. The actions range from a one-week to a three-month removal period, along with a fine for one member. Key Points / Main Content: Disciplinary Actions: * The Board of Discipline of the Institute found several Chartered Accountants guilty of "Other Misconduct." * The misconduct falls within the meaning of Clause 2 of Part IV of the First Schedule to the Chartered Accountants Act, 1949, as amended in 2006. * These actions are taken in accordance with Section 21A(3) and Rule 14(9) of the Chartered Accountants Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases Rules, 2007. Specific Notifications: * **Shri Radhey Shyam Jaiswal (Membership No. 070495):** Removed from the Register of Members for three months and fined Rs. 10,000, which remains unpaid. * **Shri Sanjay Malik (Membership No. 086078):** Removed from the Register of Members for one month. * **Shri Bipin Chandar Paul Kakkar (Membership No. 088617):** Removed from the Register of Members for one month. * **Shri Atul Kakkar (Membership No. 087008):** Removed from the Register of Members for one week; he did not attend the hearing or submit a written representation. Effective Date and Legal Basis: * All removals are effective from July 7, 2015. * These actions are notified under Regulation 18 of the Chartered Accountants Regulations, 1988, and in exercise of powers conferred by subsection 2 of Section 20 of the Chartered Accountants Act. Impact Analysis: Institute of Chartered Accountants of India: * Impact: The institute is responsible for enforcing its code of conduct and maintaining the integrity of its membership. * Action Required: Update the Register of Members to reflect the removals and ensure compliance with the disciplinary orders. Radhey Shyam Jaiswal, Sanjay Malik, Bipin Chandar Paul Kakkar, and Atul Kakkar: * Impact: These individuals are temporarily suspended from practicing as Chartered Accountants and will be removed from the Register of Members for the specified periods. Shri Radhey Shyam Jaiswal is also subject to a fine. * Action Required: Comply with the terms of their suspension and, in the case of Shri Radhey Shyam Jaiswal, pay the outstanding fine. Clients and Public: * Impact: Awareness that the Institute is actively monitoring and enforcing professional standards among its members. * Action Required: Verify the standing of their Chartered Accountants with the Institute, if necessary.

Key Entities Referenced

The Institute of Chartered Accountants of India: An organization referred to in the context of disciplinary actions against its members. Chartered Accountants Act, 1949: A law referenced as the basis for misconduct proceedings and amendments. Chartered Accountants Amendment Act, 2006: Amendment to the Chartered Accountants Act, 1949 Chartered Accountants Regulations, 1988: Regulations mentioned in the context of removing members from the register. Chartered Accountants Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases Rules, 2007: Rules governing the investigation and handling of misconduct cases for Chartered Accountants. Board of Discipline of the Institute: A body within the Institute of Chartered Accountants responsible for disciplinary actions. Radhey Shyam Jaiswal: A Chartered Accountant who has been found guilty of misconduct. Lucknow, Uttar Pradesh: City in Uttar Pradesh. Location of Radhey Shyam Jaiswal.
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"(cid:4)#या) िनयम, 2007 के िनयम 14 के उपिनयम (9) के साथ प&ठत धारा 21क(3) के उपबंध के िनबंधनानुसार, (cid:16)(cid:16)(cid:16)(cid:16)ीीीी ररररााााधधधध ेे ेे (cid:22)(cid:22)(cid:22)(cid:22)यय यय ाााामममम जजजजययययससससववववाााालललल ((((ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)ययययतततताााा सससस..ंं..ंं 000077770000444499995555)))),,,, चचचचााााटटटट(cid:4)(cid:4)(cid:4)(cid:4)डडडड(cid:4)(cid:4) (cid:4)(cid:4) एएएएककककााााउउउउंंंंटटटट(cid:10)(cid:10)(cid:10)(cid:10)(cid:11)(cid:11)(cid:11)(cid:11)सससस,,,, ससससीीीीपपपपीीीी----11112222,,,, सससस(cid:27)(cid:27)ेे(cid:27)(cid:27)ेे टट टट रररर----ससससीीीी,,,, अअअअललललीीीीगगगगजजंंजजंं ,,,, ललललखखखखननननऊऊऊऊ----222222226666000022220000 को सं1थान के अनुशासन बोड(cid:12) 3ारा, चाट(cid:12)ड(cid:12) एकाउंट(cid:18)(cid:19)स अिधिनयम, 1949 [चाट(cid:12)ड(cid:12) एकाउंट(cid:18)(cid:19)स (संशोधन) अिधिनयम, 2006 3ारा यथा-संशोिधत] क! पहली अनुसूची के भाग 4 के खंड (2) के अथा(cid:12)(cid:26)तग(cid:12)त आने वाले 'अ(cid:26)य कदाचार' का दोषी पाया गया ह ै । त5प6ात,् पूव9: िनयम के िनयम 15 के उपिनयम (1) के साथ प&ठत धारा 21क(3) के उपबंध के िनबंधनानुसार, अनुशासन बोड(cid:12) ने उ: ;ी राधे < याम जयसवाल को = यि> तगत सुनवाई का अवसर "दान (cid:4)कया था । तदनुसार, अनुशासन बोड(cid:12) न े पूव9: अिधिनयम क! धारा 21क क! उप-धारा (3) 3ारा "द(cid:24) शि:य का "योग करते Cए यह आदशे (cid:4)कया (cid:4)क पूव9: ;ी राधे <य ाम जयसवाल का नाम तीन (3) मास क! अविध के िलए सद1य के रिज1टर से हटा (cid:4)दया जाए और साथ ही उन पर 10,000 Hपए (केवल दस हजार) का जुमा(cid:12)ना भी अिधरोिपत (cid:4)कया, िजसका संदाय नहJ (cid:4)कया गया ह ै । इसके अनुसरण म (cid:18) और पूव9: अिधिनयम क! धारा 20 क! उप-धारा (2) 3ारा "द(cid:24) शि:य का "योग करते Cए चाट(cid:12)ड (cid:12)एकाउंट(cid:18)ट िविनयम, 1988 के िविनयम 18 के अधीन यह अिधसूिचत (cid:4)कया जाता ह ै(cid:4)क उ: (cid:16)(cid:16)(cid:16)(cid:16)ीीीी ररररााााधधधध ेे ेे(cid:22)(cid:22)(cid:22)(cid:22)यय यय ाााामममम जजजजययययससससववववाााालललल ((((ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)ययययतततताााा सससस..ंं..ंं 000077770000444499995555)))) ककककाााा ननननाााामममम ततततााााररररीीीीखखखख 00007777....00007777....2222000011115555 सससस ेे ेेततततीीीीनननन ((((3333)))) ममममाााासससस कककक(cid:28)(cid:28)(cid:28)(cid:28) अअअअववववििििधधधध ककककेेेे ििििललललएएएए ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यययय(cid:29)(cid:29)(cid:29)(cid:29) ककककेेेे ररररििििजजजज(cid:13)(cid:13)(cid:13)(cid:13)टटटटरररर सससस ेे ेे हहहहटटटट जजजजााााएएएएगगगगाााा ।।।। वी. सागर, सिचव [िव(cid:3)ापन-III/4/असा./104@15 (124) ] 3000 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA NOTIFICATION New Delhi, the 7th July, 2015 (CHARTERED ACCOUNTANTS) No. DD/160/09/BOD/59/10 & DD/13/C/INF/08/BOD/78/11.—In terms of the provisions of Section 21A(3) read with sub-rule (9) of Rule 14 of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, Shri Radhey Shyam Jaiswal (Membership No. 070495) Chartered Accountant, CP – 12, Sector – C, Aliganj, Lucknow 226 020 has been found guilty of ‘Other Misconduct’ falling within the meaning of Clause (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949 [as amended by the Chartered Accountants (Amendment) Act, 2006] by the Board of Discipline of the Institute . Thereafter, in terms of provisions of Section 21A(3) read with sub-rule (1) of Rule 15 of the aforesaid Rules, the Board of Discipline, afforded an opportunity of hearing in person to the said Shri Radhey Shyam Jaiswal. Accordingly, the Board of Discipline has in exercise of the powers conferred by sub-section (3) of Section 21A of the aforesaid Act ordered that the name of aforesaid Shri Radhey Shyam Jaiswal, be removed from the Register of Members for a period of three (3) months and also imposed a fine of Rs. 10,000/- (ten thousand only) upon him which does not stand paid. In pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, it is hereby notified under Regulation 18 of the Chartered Accountants Regulations, 1988 that the name of said Shri Radhey Shyam Jaiswal (Membership No. 070495) shall stand removed from the Register of Members for a period of three (3) months with effect from 07.07.2015. V. SAGAR, Secy. [ADVT-III/4/Exty./104/15(124)] अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ल ी, 7 जुलाई, 2015 ((((चचचचााााटटटट(cid:4)(cid:4)(cid:4)(cid:4)डडडड(cid:4)(cid:4) (cid:4)(cid:4) एएएएककककााााउउउउंंंंटटटट(cid:10)(cid:10)(cid:10)(cid:10)(cid:11)(cid:11)(cid:11)(cid:11)सससस)))) सससस..ंं..ंंडडडडीीीीडडडडीीीी////11110000////एएएएनननन////आआआआईईईईएएएएननननएएएएफफफफ////00009999////बबबबीीीीओओओओडडडडीीीी////66664444////11111111.-— चाट(cid:12)ड(cid:12) एकाउंट(cid:18)(cid:19)स (वृि(cid:24)क और अ(cid:26)य कदाचार के अ(cid:26)वेषण और मामल के संचालन क! "(cid:4)#या) िनयम, 2007 के िनयम 14 के उपिनयम (9) के साथ प&ठत धारा 21क(3) के उपबंध के िनबंधनानुसार, ;ी संजय मिलक (सद1यता सं. 086078), चाट(cid:12)ड(cid:12) एकाउंट(cid:18)(cid:19)स, बी-3/4, िमयांवाली गली, पि<च म िवहार, नई (cid:4)द(cid:6)ल ी-110063 को सं1थान के अनुशासन बोड (cid:12) 3ारा, चाट(cid:12)ड(cid:12) एकाउंट(cid:18)(cid:19)स अिधिनयम, 1949 [चाट(cid:12)ड(cid:12) एकाउंट(cid:18)(cid:19)स (संशोधन) अिधिनयम, 2006 3ारा यथा-संशोिधत] क! पहली अनुसूची के भाग 4 के खंड (2) के अथा(cid:12)(cid:26)तग(cid:12)त आन ेवाले 'अ(cid:26)य कदाचार' का दोषी पाया गया है । त5प6ात,् पूव9: िनयम के िनयम 15 के उपिनयम (1) के साथ प&ठत धारा 21क(3) के उपबंध के िनबंधनानुसार, अनुशासन बोड (cid:12) ने उ: ;ी संजय मिलक को =य ि>त गत सुनवाई का अवसर "दान (cid:4)कया था । तदनुसार, अनुशासन बोड(cid:12) ने पूव9: अिधिनयम क! धारा 21क क! उप-धारा (3) 3ारा "द(cid:24) शि:य का "योग करते Cए यह आदशे (cid:4)कया (cid:4)क पूव9: ;ी संजय मिलक का नाम एक (1) मास क! अविध के िलए सद1य के रिज1टर से हटा (cid:4)दया जाए । इसके अनुसरण म (cid:18) और पूव9: अिधिनयम क! धारा 20 क! उप-धारा (2) 3ारा "द(cid:24) शि:य का "योग करते Cए चाट(cid:12)ड(cid:12) एकाउंट(cid:18)ट िविनयम, 1988 के िविनयम 18 के अधीन यह अिधसूिचत (cid:4)कया जाता ह ै(cid:4)क उ: ;ी संजय मिलक (सद1यता सं. 086078) का नाम तारीख 07.07.2015 से एक (1) मास क! अविध के िलए सद1य के रिज1टर स ेहट जाएगा । वी. सागर, सिचव [िव(cid:3)ापन-III/4/असा./104@15 (124) ]¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 3 NOTIFICATION New Delhi, the 7th July, 2015 (CHARTERED ACCOUNTANTS) No. DD/10/N/INF/09/BOD/64/11.— In terms of the provisions of Section 21A(3) read with sub-rule (9) of Rule 14 of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, Shri Sanjay Malik (Membership No. 086078) Chartered Accountant, B-3/4, Mianwali Gali, Paschim Vihar, New Delhi 110 063 has been found guilty of ‘Other Misconduct’ falling within the meaning of Clause (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949 [as amended by the Chartered Accountants (Amendment) Act, 2006] by the Board of Discipline of the Institute . Thereafter, in terms of provisions of Section 21A(3) read with sub-rule (1) of Rule 15 of the aforesaid Rules, the Board of Discipline, afforded an opportunity of hearing in person to the said Shri Sanjay Malik. Accordingly, the Board of Discipline has in exercise of the powers conferred by sub-section (3) of Section 21A of the aforesaid Act ordered that the name of aforesaid Shri Sanjay Malik, be removed from the Register of Members for a period of one (1) month. In pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, it is hereby notified under Regulation 18 of the Chartered Accountants Regulations, 1988 that the name of said Shri Sanjay Malik (Membership No. 086078) shall stand removed from the Register of Members for a period of one (1) month with effect from 07.07.2015. V. SAGAR, Secy. [ADVT-III/4/Exty./104/15(124)] अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ल ी, 7 जुलाई, 2015 ((((चचचचााााटटटट(cid:4)(cid:4)(cid:4)(cid:4)डडडड(cid:4)(cid:4) (cid:4)(cid:4) एएएएककककााााउउउउंंंंटटटट(cid:10)(cid:10)(cid:10)(cid:10)(cid:11)(cid:11)(cid:11)(cid:11)सससस)))) सससस..ंं..ंंडडडडीीीीडडडडीीीी////11110000एएएए////एएएएनननन////आआआआईईईईएएएएननननएएएएफफफफ////00009999////बबबबीीीीओओओओडडडडीीीी////66664444एएएए////11111111....———— चाट(cid:12)ड (cid:12) एकाउंट(cid:18)(cid:19)स (वृि(cid:24)क और अ(cid:26)य कदाचार के अ(cid:26)वेषण और मामल के संचालन क! "(cid:4)#या) िनयम, 2007 के िनयम 14 के उपिनयम (9) के साथ प&ठत धारा 21क(3) के उपबंध के िनबंधनानुसार, ;ी िबिपन च(cid:26) L पाल क> कड (सद1यता सं. 088617), चाट(cid:12)ड(cid:12) एकाउंट(cid:18)(cid:19)स, 72ए, पहला तल, संत नगर, ई1ट आफ कैलाश, नई (cid:4)द(cid:6)ल ी- 110065 को सं1थान के अनुशासन बोड(cid:12) 3ारा, चाट(cid:12)ड(cid:12) एकाउंट(cid:18)(cid:19)स अिधिनयम, 1949 [चाट(cid:12)ड(cid:12) एकाउंट(cid:18)(cid:19)स (संशोधन) अिधिनयम, 2006 3ारा यथा-संशोिधत] क! पहली अनुसूची के भाग 4 के खंड (2) के अथा(cid:12)(cid:26)तग(cid:12)त आने वाले 'अ(cid:26)य कदाचार' का दोषी पाया गया है । त5प6ात,् पूव9: िनयम के िनयम 15 के उपिनयम (1) के साथ प&ठत धारा 21क(3) के उपबंध के िनबंधनानुसार, अनुशासन बोड(cid:12) ने उ: ;ी िबिपन च(cid:26) L पाल क> कड को = यि> तगत सुनवाई का अवसर "दान (cid:4)कया था । तदनुसार, अनुशासन बोड(cid:12) ने पूव9: अिधिनयम क! धारा 21क क! उप-धारा (3) 3ारा "द(cid:24) शि:य का "योग करते Cए यह आदशे (cid:4)कया (cid:4)क पूव9: ;ी िबिपन च(cid:26)L पाल क>क ड का नाम एक (1) मास क! अविध के िलए सद1य के रिज1टर स े हटा (cid:4)दया जाए । इसके अनुसरण म (cid:18) और पूव9: अिधिनयम क! धारा 20 क! उप-धारा (2) 3ारा "द(cid:24) शि:य का "योग करते Cए चाट(cid:12)ड(cid:12) एकाउंट(cid:18)ट िविनयम, 1988 के िविनयम 18 के अधीन यह अिधसूिचत (cid:4)कया जाता ह ै(cid:4)क उ: ;ी िबिपन च(cid:26) L पाल क> कड (सद1यता सं. 088617) का नाम तारीख 07.07.2015 से एक (1) मास क! अविध के िलए सद1य के रिज1टर से हट जाएगा । वी. सागर, सिचव [िव(cid:3)ापन-III/4/असा./104@15 (124) ]4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] NOTIFICATION New Delhi, the 7th July, 2015 (CHARTERED ACCOUNTANTS) No. DD/10A/N/INF/09/BOD/64A/11.—In terms of the provisions of Section 21A(3) read with sub- rule (9) of Rule 14 of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, Shri Bipin Chandar Paul Kakkar (Membership No. 088617) Chartered Accountant, 72 A, First Floor, Sant Nagar, East of Kailash, New Delhi - 110 065 has been found guilty of ‘Other Misconduct’ falling within the meaning of Clause (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949 [as amended by the Chartered Accountants (Amendment) Act, 2006] by the Board of Discipline of the Institute. Thereafter, in terms of provisions of Section 21A(3) read with sub-rule (1) of Rule 15 of the aforesaid Rules, the Board of Discipline, afforded an opportunity of hearing in person to the said Shri Bipin Chandar Paul Kakkar. Accordingly, the Board of Discipline has in exercise of the powers conferred by sub-section (3) of Section 21A of the aforesaid Act ordered that the name of aforesaid Shri Bipin Chandar Paul Kakkar, be removed from the Register of Members for a period of one (1) month. In pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, it is hereby notified under Regulation 18 of the Chartered Accountants Regulations, 1988 that the name of said Shri Bipin Chandar Paul Kakkar (Membership No. 088617) shall stand removed from the Register of Members for a period of one (1) month with effect from 07.07. 2015. V. SAGAR, Secy. [ADVT-III/4/Exty./104/15(124)] अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ल ी, 7 जुलाई, 2015 ((((चचचचााााटटटट(cid:4)(cid:4)(cid:4)(cid:4)डडडड(cid:4)(cid:4) (cid:4)(cid:4) एएएएककककााााउउउउंंंंटटटट(cid:10)(cid:10)(cid:10)(cid:10)(cid:11)(cid:11)(cid:11)(cid:11)सससस)))) सससस..ंं..ंंडडडडीीीीडडडडीीीी////111155557777////11110000////बबबबीीीीओओओओडडडडीीीी////99998888////11113333.—चाट(cid:12)ड(cid:12) एकाउंट(cid:18)(cid:19)स (वृि(cid:24)क और अ(cid:26)य कदाचार के अ(cid:26)वेषण और मामल के संचालन क! "(cid:4)#या) िनयम, 2007 के िनयम 14 के उपिनयम (9) के साथ प&ठत धारा 21क(3) के उपबंध के िनबंधनानुसार, यह अिधसूिचत (cid:4)कया जाता ह ै (cid:4)क (cid:16)(cid:16)(cid:16)(cid:16)ीीीी अअअअततततललुुललुु कककक(cid:27)(cid:27)(cid:27)(cid:27)कक कक डडडड ((((ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)ययययतततताााा सससस..ंं..ंं 000088887777000000008888)))),,,, चचचचााााटटटट(cid:4)(cid:4)(cid:4)(cid:4)डडडड(cid:4)(cid:4) (cid:4)(cid:4) एएएएककककााााउउउउंंंंटटटट(cid:10)(cid:10)(cid:10)(cid:10)टटटट,,,, 11119999,,,, चचचचचचचच (cid:4)(cid:4) (cid:4)(cid:4)ररररोोोोडडडड,,,, ििििससससििििववववलललल ललललााााइइइइंंंंसससस,,,, आआआआगगगगरररराााा----222288882222000000002222 को सं1थान के अनुशासन बोड(cid:12) 3ारा चाट(cid:12)ड (cid:12) एकाउंट(cid:18)(cid:19)स अिधिनयम, 1949 [चाट(cid:12)ड(cid:12) एकाउंट(cid:18)(cid:19)स (संशोधन) अिधिनयम, 2006 3ारा यथा-संशोिधत] क! पहली अनुसूची के भाग 4 के खंड (2) के अथा(cid:12)(cid:26)तग(cid:12)त आने वाले 'अ(cid:26)य कदाचार' का दोषी पाया गया है । त5प6ात,् पूव9: िनयम के िनयम 15 के उपिनयम (1) के साथ प&ठत धारा 21क(3) के उपबंध के िनबंधनानुसार, अनुशासन बोड (cid:12)ने ;ी अतुल क>क ड को =य ि>त गत सुनवाई का अवसर "दान (cid:4)कया था । तथािप, ;ी अतुल क> कड न तो =य ि>त गत Oप से अनुशासन बोड(cid:12) के समP उपि1थ त Cए और न ही कोई िलिखत अR यावेदन "1 तुत (cid:4)कया । तदनुसार, अनुशासन बोड(cid:12) ने पूव9: अिधिनयम क! धारा 21क क! उप-धारा (3) 3ारा "द(cid:24) शि:य का "योग करते Cए यह आदशे (cid:4)कया (cid:4)क पूव9: ;ी अतुल क> कड का नाम एक (1) सSत ाह क! अविध के िलए सद1य के रिज1टर से हटा (cid:4)दया जाए । इसके अनुसरण म (cid:18) और पूव9: अिधिनयम क! धारा 20 क! उप-धारा (2) 3ारा "द(cid:24) शि:य का "योग करते Cए चाट(cid:12)ड (cid:12) एकाउंट(cid:18)ट िविनयम, 1988 के िविनयम 18 के अधीन यह अिधसूिचत (cid:4)कया जाता है (cid:4)क उ: (cid:16)(cid:16)(cid:16)(cid:16)ीीीी अअअअततततललुुललुु कककक(cid:27)(cid:27)(cid:27)(cid:27)कक क क डडडड ((((ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)ययययतततताााा सससस..ंं..ंं 000088887777000000008888)))) ककककाााा ननननाााामममम ततततााााररररीीीीखखखख 00007777....00007777....2222000011115555 सससस ेे ेेएएएएकककक ((((1111)))) सससस****तत तत ााााहहहह कककक(cid:28)(cid:28)(cid:28)(cid:28) अअअअववववििििधधधध ककककेेेे ििििललललएएएए ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यययय(cid:29)(cid:29)(cid:29)(cid:29) ककककेेेे ररररििििजजजज(cid:13)(cid:13)(cid:13)(cid:13)टटटटरररर सससस ेे ेेहहहहटटटट जजजजााााएएएएगगगगाााा ।।।। वी. सागर, सिचव [िव(cid:3)ापन-III/4/असा./104@15 (124) ]¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 5 NOTIFICATION New Delhi, the 7th July, 2015 (CHARTERED ACCOUNTANTS) No. DD/157/10/BOD/98/13.—In terms of the provisions of Section 21A(3) read with sub-rule (9) of Rule 14 of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, Shri Atul Kakkar (Membership No. 087008) Chartered Accountant, 19, Church Road, Civil Lines, Agra – 282 002 has been found guilty of ‘Other Misconduct’ falling within the meaning of Clause (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949 [as amended by the Chartered Accountants (Amendment) Act, 2006] by the Board of Discipline of the Institute . Thereafter, in terms of provisions of Section 21A(3) read with sub-rule (1) of Rule 15 of the aforesaid Rules, the Board of Discipline, afforded an opportunity of hearing in person to the said Shri Atul Kakkar. However, Shri Atul Kakkar neither appeared personally before the Board of Discipline nor submitted his written representation. Accordingly, the Board of Discipline has in exercise of the powers conferred by sub-section (3) of Section 21A of the aforesaid Act ordered that the name of aforesaid Shri Atul Kakkar, be removed from the Register of Members for a period of one (1) week. In pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, it is hereby notified under Regulation 18 of the Chartered Accountants Regulations, 1988 that the name of said Shri Atul Kakkar (Membership No. 087008) shall stand removed from the Register of Members for a period of one (1) week with effect from 07.07.2015. V. SAGAR, Secy. [ADVT-III/4/Exty./104/15(124)] Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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