The notification announces the removal of CA. Dhirendra Datta's name 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. Dhirendra Datta (Membership No. 080097) has been found guilty of professional misconduct under Clauses (6) and (7) of Part I of the Second Schedule to the Chartered Accountants Act, 1949.
The Disciplinary Committee ordered the removal of CA. Dhirendra Datta's name from the Register of Members for a period of one month.
The removal is effective from June 28, 2024.
The action is taken in accordance with Section 21B(3) of the Chartered Accountants Act, 1949, Rule 18(17) and Rule 19(1) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, and Section 20(2) of the Chartered Accountants Act, 1949, and Regulation 18 of the Chartered Accountants Regulations 1988.
Impact Analysis
Impact on CA. Dhirendra Datta
Potential impact on existing client relationships.
Impact on Clients of CA. Dhirendra Datta
Need to find alternative arrangements for accounting and auditing services during the suspension period.
Impact on ICAI
Maintains public trust in the Chartered Accountancy profession.
Suggested Action Items
ICAI should ensure the order is effectively implemented and communicated to relevant stakeholders.
Key Entities Referenced
ICAI (The Institute of Chartered Accountants of India): The governing body for the Chartered Accountancy profession in India, responsible for setting standards, conducting examinations, and regulating the conduct of its members.
CA. Dhirendra Datta: A Chartered Accountant and member of ICAI, who has been found guilty of professional misconduct and is subject to a suspension order.
Chartered Accountants Act, 1949: The primary legislation governing 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 framed under the Chartered Accountants Act, 1949, providing detailed rules for the functioning of the ICAI and its members.
Disciplinary Committee: A committee within ICAI responsible for investigating and adjudicating cases of professional misconduct by Chartered Accountants.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-29062024-255028
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CG-DL-E-29062024-255028
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असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 454] नई ददल्ली, िुिवार, िनू 28, 2024/आषाढ 7, 1946
No. 454] NEW DELHI, FRIDAY, JUNE 28, 2024/ASHADHA 7, 1946
भारतीय सनदी लखे ाकार सस्ट्ं थान, नई ददल्ल ी
(ससं दीय अजधजनयम द्वारा स्ट्थाजित)
अजधसचू ना
नई ददल् ली, 28 िून, 2024
(चार्टडट अकाउंर्ेंट्स)
स.ं िीआर/323/2016/डीडी/15/2017/डीसी/818/2018.—चार्टडट अकाउंर्ेंर् (वृज तक और अन् य कदाचार के
अन् वेषणों और मामलों के सचं ालन की प्रदिया) जनयम, 2007 के जनयम 18(17) के साथ िठित, चार्टड ट अकाउंर्ेंर्
अजधजनयम, 1949 की धारा 21ख(3) के उिबंधों के जनबंधनानुसार अनुिासन सजमजत ने सीए. धीरेन्र दत्ता, (सदस्ट्यता
सख्ं या 080097), 117, सनै ी एन््लवे , जवकास माग,ट नई ददल्ली 110092 को िूवोक्त अजधजनयम की दसू री अनुसूची के
भाग I के खडं (6) और (7) के अथाटन्त गतट वृजत्तक कदाचार का दोषी अजभजनधाटठरत दकया ह ै और उसके िठरणामस्ट्वरूि
अनुिासन सजमजत न े िूवोक्त जनयमों के जनयम 19(1) के जनबंधनानुसार सुनवाई का अवसर प्रदान करने के िश्चात,् सीए.
धीरेन्र दत्ता, (सदस्ट्यता सख्ं या 080097) के नाम को 01 (एक) मास की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स े हर्ान े का
आदेि ददया । अनुिासन सजमजत के िूवोक्त आदेि के अनुसरण म ें और िूवोक्त अजधजनयम की धारा 20 की उिधारा (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. धीरेन्र दत्ता, (सदस्ट्यता सख्ं या 080097) का नाम 28 िनू , 2024 स े 01 (एक) मास की अवजध के जलए
सदस्ट्यों के रजिस्ट्र्र स ेहर् िाएगा ।
सीए. (डा.) िय कुमार बत्रा, सजचव
[जवज्ञािन-III/4/असा./223/2024-25]
3840 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA, NEW DELHI
(Set up by an Act of Parliament)
NOTIFICATION
New Delhi, the 28th June, 2024
(CHARTERED ACCOUNTANTS)
No. PR/323/2016/DD/15/2017/DC/818/2018.—In terms of the provisions of Section 21B(3) of the Chartered
Accountants Act, 1949 read with Rule 18(17) of the Chartered Accountants (Procedure of Investigations of
Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the Disciplinary Committee has held
CA. Dhirendra Datta, (Membership No. 080097), 117, Saini Enclave, Vikas Marg, NEW DELHI 110092, guilty
of Professional Misconduct falling within the meaning of Clauses (6) and (7) of Part I of Second Schedule to the
aforesaid Act and consequently after affording an opportunity of being heard in terms of Rule 19(1) of the aforesaid
Rules, ordered for removal of name of CA. Dhirendra Datta, (Membership No. 080097) from the Register of
Members for a period of 01(One) month. In pursuance of the aforesaid Order of the Disciplinary Committee 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. Dhirendra Datta, (Membership
No. 080097), shall stand removed from the Register of Members for a period of 01(One) month with effect from
28th June, 2024.
CA. (Dr.) JAI KUMAR BATRA, Secretary
[ADVT.-III/4/Exty./223/2024-25]
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.