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Date: 16-Apr-2024 Category: Extra Ordinary State: Union Government Country: India

In terms of the provisions of Section 21 A3 of the Chartered Accountants Act,

Issued by The Institute of Chartered Accountants of India · Not Applicable

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Executive Summary & Key Takeaways

What it means

  • The gazette notification announces the removal of CA. Durgesh Kumar Mishra (Membership No. 558358) from the Register of Members of the Institute of Chartered Accountants of India (ICAI) for a period of one month due to professional misconduct.

Key Changes

  • CA. Durgesh Kumar Mishra (Membership No. 558358) has been found guilty of 'Other Misconduct' as defined under Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949 read with Section 22 of the said Act.
  • As a consequence, the Board of Discipline has ordered the removal of CA. Durgesh Kumar Mishra's name from the Register of Members for a period of one month.
  • The removal is effective from April 16, 2024, and will last for one month.

Impact Analysis

Impact on CA. Durgesh Kumar Mishra

  • His professional reputation may be affected.

Impact on Clients of CA. Durgesh Kumar Mishra

  • There may be potential disruption to ongoing engagements.

Impact on ICAI

  • ICAI needs to update its register of members to reflect the removal.

Suggested Action Items

  • Clients of CA. Durgesh Kumar Mishra should be informed about the situation and assisted in finding alternative arrangements if needed.

Key Entities Referenced

Institute of Chartered Accountants of India (ICAI): The professional accounting body and regulator of the Chartered Accountancy profession in India. CA. Durgesh Kumar Mishra: A Chartered Accountant and member of ICAI (Membership No. 558358) who has been found guilty of professional misconduct. Chartered Accountants Act, 1949: The legislation governing the regulation of the Chartered Accountancy profession in India. Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007: Rules outlining the procedures for investigating professional misconduct by Chartered Accountants. Chartered Accountants Regulations, 1988: Regulations pertaining to the Chartered Accountancy profession. Board of Discipline: A committee within ICAI responsible for disciplinary actions against members.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-18042024-253734 xxxGIDHxxx CG-DL-E-18042024-253734 xxxGIDExxx असाधारण EXTRAORDINARY भाग III—खण् ड 4 PART III—Section 4 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 266] नई ददल्ली, मगं लवार, अप्रैल 16, 2024/चत्रै 27, 1946 No. 266] NEW DELHI, TUESDAY, APRIL 16, 2024/CHAITRA 27, 1946 भारतीय सनदी लखे ाकार सस्ट्ं थान अजधसचू ना नई ददल्ली, 16 अप्रलै , 2024 (चार्टडट अकाउंर्ेंट्स) स.ं पीआर/201/2021/डीडी/230/2021/बीओडी/694/2023.—चार्टडट अकाउंर्ेंर् (वृज‍ तक और अन् य कदाचार के अन् वेषणों और मामलों के संचालन की प्रदिया) जनयम, 2007 के जनयम 14 के उपजनयम (9) के साथ पठित, चार्टड ट अकाउंर्ेंर् अजधजनयम, 1949 की धारा 21क(3) के उपबंधों के जनबंधनानुसार, अनिु ासन बोडट ने सीए. दगु िे कुमार जमश्रा (सदस्ट्यता सख्ं या 558358), बी-37, गली न. 1, वस्ट्े र् जवनोद नगर, ददल्ली 110092, को उक्त अजधजनयम की धारा 22 के साथ पठित चार्टड ट अकाउंर्ेंर् अजधजनयम, 1949 की पहली अनुसूची के भाग IV की मद (2) के अथाटन् तगटत 'अन्य कदाचार' का दोषी पाया ह ै और उसके पठरणामस्ट्वरूप पूवोक्त जनयमों के जनयम 15(1) के जनबंधनानसु ार सुनवाई का अवसर प्रदान करने के पश्चात,् सीए. दगु िे कुमार जमश्रा (सदस्ट्यता सख्ं या 558358) के नाम को 01 (एक) मास की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स े हर्ान े का आदिे ददया ह ै । इसके अनुसरण में और पूवोक्त अजधजनयम की धारा 20 की उपधारा (2) द्वारा प्रदत्त िजक्तयों का प्रयोग करते हुए, चार्टड ट अकाउंर्ेंर् जवजनयम, 1988 के जवजनयम 18 के अधीन यह अजधसूजचत दकया िाता ह ै दक सीए. दगु िे कुमार जमश्रा (सदस्ट्यता सख्ं या 558358) का नाम 16 अप्रलै , 2024 स े 01 (एक) मास की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स ेहर् िाएगा । सीए. (डा.) िय कुमार बत्रा, सजचव [जवज्ञापन-III/4/असा./035/2024-25] 2597 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA NOTIFICATION New Delhi, the 16th April, 2024 (CHARTERED ACCOUNTANTS) No. PR/201/2021/DD/230/2021/BOD/694/2023.—In terms of the provisions of Section 21A(3) of the Chartered Accountants Act, 1949 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, the Board of Discipline has held CA. Durgesh Kumar Mishra (M.No. 558358), B-37, Gali No. 1, West Vinod Nagar, DELHI 110092, guilty of ‘Other Misconduct’ falling within the meaning of Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949 read with Section 22 of the said Act and consequently after affording an opportunity of being heard in terms of Rule 15(1) of the aforesaid Rules ordered for removal of the name of CA. Durgesh Kumar Mishra (M.No. 558358) from the Register of Members for a period of 01(One) 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 CA. Durgesh Kumar Mishra (M.No. 558358) shall stand removed from the Register of Members for a period of 01(One) month with effect from 16th April, 2024. CA. (Dr.) JAI KUMAR BATRA, Secy. [ADVT.-III/4/Exty./035/2024-25] Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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