Home India The Institute of Chartered Accountants of India In terms of the provisions of Section 21A 3 of the Chartered...
Date: 2026-05-29 Category: Extra Ordinary State: Union Government Country: India

In terms of the provisions of Section 21A 3 of the Chartered Accountants Act, 1949 read with sub rule

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

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Executive Summary & Key Takeaways

**Executive Summary** This notification, issued by The Institute of Chartered Accountants of India (ICAI) on May 29, 2026, announces the disciplinary action taken against CA. Vivek Kumar Singh. Following a finding of "Other Misconduct," the Board of Discipline has ordered the removal of the member’s name from the Register of Members for a period of one month. This action is effective from May 29, 2026. **Key Points / Main Content** **Disciplinary Ruling** * CA. Vivek Kumar Singh (Membership No. 304049) was found guilty of "Other Misconduct" under Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949. * The decision was reached by the Board of Discipline in accordance with Section 21A(3) of the Chartered Accountants Act, 1949, and Rule 14(9) of the Investigation Rules, 2007. **Procedural Compliance** * The member was provided an opportunity to be heard under Rule 15(1) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, before the penalty was finalized. **Sanction and Effective Date** * The Board of Discipline ordered the removal of CA. Vivek Kumar Singh’s name from the Register of Members. * The removal is for a fixed duration of 01 (one) month. * The disciplinary period commenced on May 29, 2026. **Impact Analysis** **CA. Vivek Kumar Singh** **Impact** The individual is legally barred from practicing as a Chartered Accountant or utilizing the title for the duration of the one-month penalty. His name is officially struck from the Register of Members during this period. **Action Required** The individual must comply with the removal order and cease all activities associated with membership from May 29, 2026, for the specified one-month duration. **The Institute of Chartered Accountants of India (ICAI)** **Impact** The Institute is responsible for enforcing the disciplinary order and maintaining the integrity of the Register of Members. **Action Required** The Secretary of the ICAI has notified the removal under Regulation 18 of the Chartered Accountants Regulations, 1988, and ensured the publication of the order in the Gazette of India.

Key Entities Referenced

Institute of Chartered Accountants of India: The statutory regulatory body that issued the notification and oversees the professional conduct of chartered accountants in India. Chartered Accountants Act, 1949: The primary legislation governing the profession, providing the legal authority for disciplinary actions and the removal of members from the register. Board of Discipline: The specific regulatory body within the ICAI that investigated the misconduct, conducted the hearing, and issued the order of removal. CA. Vivek Kumar Singh: The individual chartered accountant found guilty of 'Other Misconduct' and subject to the disciplinary action of removal from the Register of Members. Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007: The specific procedural rules used by the Board of Discipline to conduct the investigation and determine the professional penalty.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-30052026-272966 xxxGIDHxxx CG-DL-E-30052026-272966 xxxGIDExxx असाधारण EXTRAORDINARY भाग III—खण् ड 4 PART III—Section 4 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 361] नई ददल्ली, िुिवार, मई 29, 2026/ज्य ष्े ि 8, 1948 No. 361] NEW DELHI, FRIDAY, MAY 29, 2026/JYAISTHA 8, 1948 भारतीय चार्टड ट अकाउंर्ेंट्स सस्ट्ं थान (ससं द के एक अजधजनयम द्वारा गठित) अजधसचू ना नई ददल्ली, 29 मई, 2026 (चार्टडट अकाउंर्ेंट्स) फा. स.ं पीपीआर/एनपी/32/2022-डीडी/50/आईएनएफ/2022-बीओडी/827/2025.—चार्टड ट 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, चार्टडट अकाउंर्ेंर् अजधजनयम, 1949 की धारा 21क(3) के उपबंधों के जनबंधनानुसार, अनुिासन बोडट न े सीए. जववके कुमार ससहं (सदस्ट्यता सख्ं या 304049), ड्रीम अपार्टमर्ें , बीडी 34डी, रबींद्र पल्ली, तीसरी मजं िल, केस्ट्र्ोपरु , पिं ाब निे नल बकैं के पास, कोलकाता (पजिम बगं ाल)- 700101, को चार्टड टअकाउंर्ेंर् अजधजनयम, 1949 की पहली अनुसूची के भाग IV की मद (2) के अथान्ट तगतट 'अन्य कदाचार' का दोषी पाया ह ै और उसके पठरणामस्ट्वरूप पूवोक्त जनयमों के जनयम 15(1) के जनबंधनानुसार सुनवाई का अवसर प्रदान करने के पिात्, सीए. जववके कुमार ससहं (सदस्ट्यता सख्ं या 304049) के नाम को 01 (एक) मास की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स ेहर्ाने का आदेि ददया ह।ै अनुिासन बोडट के पूवोक्त आदेि 3815 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] के अनुसरण म ेंऔर पूवोक्त अजधजनयम की धारा 20 की उपधारा (2) द्वारा प्रदत्त िजक्तयों का प्रयोग करत ेहुए, चार्टडट अकाउंर्ेंर् जवजनयम, 1988 के जवजनयम 18 के अधीन यह अजधसूजचत दकया िाता ह ै दक सीए. जववके कुमार ससहं (सदस्ट्यता सख्ं या 304049) का नाम 29 मई, 2026 स े01 (एक) मास की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स ेहर् िाएगा। सीए. (डा.) िय कुमार बत्रा, सजचव [जवज्ञापन-III/4/असा./130/2026-27] THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (Set up by an Act of Parliament) NOTIFICATION New Delhi, the 29th May, 2026 (CHARTERED ACCOUNTANTS) F. No. PPR/NP/32/2022-DD/50/INF/2022/BOD/827/2025.—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. Vivek Kumar Singh (Membership No. 304049), Dream Apartment, BD 34D Rabindra Pally 3rd Floor, Kestopur Near Punjab National Bank, KOLKATA (West Bengal)- 700101, guilty of Other Misconduct falling within the meaning of Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949 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. Vivek Kumar Singh (Membership No. 304049) from the Register of Members for a period of 01(One) month. In pursuance of the aforesaid Order of the Board of Discipline 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. Vivek Kumar Singh (Membership No. 304049) shall stand removed from the Register of Members for a period of 01(One) month with effect from 29th May, 2026. CA.(Dr.) JAI KUMAR BATRA, Secy. [ADVT.-III/4/Exty./130/2026-27] 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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