The gazette notification announces the removal of CA. Ashwani Kumar Dewan's name from the Register of Members of the Institute of Chartered Accountants of India (ICAI) for a period of one month, effective from April 16, 2024.
This action follows a disciplinary proceeding where CA. Ashwani Kumar Dewan was found guilty of professional and other misconduct.
Key Changes
CA. Ashwani Kumar Dewan (Membership No. 082910) is removed from the Register of Members for a period of 01 (one) month.
The removal is effective from April 16, 2024.
The disciplinary action is based on violations of Item (11) of Part I and Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949, read with Section 22 of the Act.
The Board of Discipline made the finding under Section 21A(3) of the Chartered Accountants Act, 1949, read with Rule 14(9) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007.
Impact Analysis
Impact on CA. Ashwani Kumar Dewan
He cannot use the designation 'Chartered Accountant' during the period of removal.
Impact on Clients of CA. Ashwani Kumar Dewan
Ongoing engagements may be disrupted or require reassignment.
Impact on ICAI
The disciplinary action serves as a deterrent to other members who may consider engaging in misconduct.
Suggested Action Items
ICAI should ensure that the removal is properly recorded and communicated to relevant stakeholders.
Key Entities Referenced
The Institute of Chartered Accountants of India (ICAI): The regulatory body for the profession of Chartered Accountancy in India.
CA. Ashwani Kumar Dewan: A member of ICAI, membership number 082910, who has been found guilty of professional misconduct.
Chartered Accountants Act, 1949: The primary legislation governing the Chartered Accountancy profession in India.
Chartered Accountants Regulations, 1988: Regulations framed under the Chartered Accountants Act, 1949, providing detailed rules for the functioning of ICAI and its members.
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.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-18042024-253732
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CG-DL-E-18042024-253732
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असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 260] नई ददल्ली, मगं लवार, अप्रैल 16, 2024/चत्रै 27, 1946
No. 260] 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.ं पीपीआर/पी/122/16/डीडी/327/आईएनएफ/2017/बीओडी/519/2019 : 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.
अश्वनी कुमार दीवान (सदस्ट्यता सख्ं या 082910), बी-4/41, दसू री मजं िल, सफदरगिं एन्कलवे , नई ददल्ली-110029, को
उक्त अजधजनयम की धारा 22 के साथ पठित चार्टड ट अकाउंर्ेंर् अजधजनयम, 1949 की पहली अनुसूची के भाग I की मद (11)
और भाग IV की मद (2) के अथाटन् तगटत वृजिक और 'अन्य कदाचार' का दोषी पाया ह ै और उसके पठरणामस्ट्वरूप पूवोक्त
जनयमों के जनयम 15(1) के जनबंधनानुसार सुनवाई का अवसर प्रदान करन े के पश्चात्, सीए. अश्वनी कुमार दीवान
(सदस्ट्यता सख्ं या 082910) के नाम को 01 (एक) मास की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स े हर्ाने का आदेि ददया ह ै।
इसके अनुसरण में और पूवोक्त अजधजनयम की धारा 20 की उपधारा (2) द्वारा प्रदि िजक्तयों का प्रयोग करते हुए, चार्टड ट
अकाउंर्ेंर् जवजनयम, 1988 के जवजनयम 18 के अधीन यह अजधसूजचत दकया िाता ह ै दक सीए. अश्वनी कुमार दीवान
(सदस्ट्यता सख्ं या 082910) 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./029/2024-25]
2591 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. PPR/P/122/16/DD/327/INF/2017/BOD/519/2019.—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. Ashwani Kumar Dewan (M.No. 082910), B-4/41, 2nd Floor, Safdarjung Enclave, NEW DELHI-
110029, guilty of Professional and ‘Other Misconduct’ falling within the meaning of Item (11) of Part I and 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. Ashwani Kumar Dewan (M.No. 082910) 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. Ashwani Kumar Dewan (M.No. 082910)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./029/2024-25]
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.