Home India The Institute of Chartered Accountants of India In terms of the provisions of Section 21A 3 read with Rules ...
Date: 2016-05-02 Category: Extra Ordinary State: Union Government Country: India

In terms of the provisions of Section 21A 3 read with Rules 14 9 and 15 1 of the Chartered Accountants Procedure of Investigations of Professional

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

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Executive Summary & Key Takeaways

This notification, issued by The Institute of Chartered Accountants of India on May 2, 2016, announces disciplinary action against Shri Umesh Purushotham Pai, Membership No. 031198, a Chartered Accountant. Following an investigation under Section 21A(3) of the Chartered Accountants Act, 1949 (as amended in 2006) read with Rules 149 and 151 of the Chartered Accountants Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases Rules, 2007, the Board of Discipline found Shri Pai guilty of "Other Misconduct" as defined in Clause 2 of Part IV of the First Schedule of the Act. As a result, Shri Pai's name has been removed from the Register of Members for a period of one month, effective May 2, 2016. The notification is issued in accordance with Section 20(2) of the Act and Regulation 18 of the Chartered Accountants Regulations, 1988.

Key Entities Referenced

The Institute of Chartered Accountants of India: A professional accounting body in India, established by an Act of Parliament. Chartered Accountants Act, 1949: An act of the Indian Parliament governing the regulation of the profession of Chartered Accountancy in India. Chartered Accountants Amendment Act, 2006: An amendment to the Chartered Accountants Act, 1949. Chartered Accountants Regulations, 1988: Regulations pertaining to the Chartered Accountants profession. Chartered Accountants Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases Rules, 2007: Rules governing the investigation of misconduct by Chartered Accountants. Umesh Purushotham Pai: A Chartered Accountant (Membership No. 031198) found guilty of Other Misconduct. Dombivali, Maharashtra: A city in the Thane district of Maharashtra, India, where Umesh Purushotham Pai is located. Board of Discipline: The disciplinary body that found Umesh Purushotham Pai guilty of misconduct.
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