The gazette notification announces the removal of CA. Haresh Ramji Joshi (Membership No. 033489) from the Register of Members of the Institute of Chartered Accountants of India (ICAI) for a period of one year, effective from June 28, 2024. This action follows a disciplinary proceeding where CA. Joshi was found guilty of professional misconduct.
Key Changes
CA. Haresh Ramji Joshi (Membership No. 033489) is barred from practicing as a Chartered Accountant for one year.
The Disciplinary Committee of ICAI found CA. Joshi guilty of professional misconduct under Item (2) of Part IV of the First Schedule and Item (7) of Part I of the Second Schedule of the Chartered Accountants Act, 1949.
The removal is effective from June 28, 2024, and will last for a period of one year.
Impact Analysis
Impact on CA. Haresh Ramji Joshi
Potential loss of income and business opportunities during the suspension period.
Impact on Clients of CA. Haresh Ramji Joshi
Need to ensure a smooth transition of services to avoid any compliance issues.
Impact on ICAI
May require ICAI to monitor compliance with the removal order and ensure CA. Joshi does not practice during the suspension period.
Suggested Action Items
ICAI to communicate the implications of this order to its members to create awareness.
Key Entities Referenced
Institute of Chartered Accountants of India (ICAI): The regulatory body for Chartered Accountants in India, responsible for setting standards, conducting examinations, and enforcing ethical conduct.
CA. Haresh Ramji Joshi: A Chartered Accountant (Membership No. 033489) who has been found guilty of professional misconduct and removed from the Register of Members for one year.
Disciplinary Committee: A committee within ICAI responsible for investigating and adjudicating cases of professional misconduct by Chartered Accountants.
Chartered Accountants Act, 1949: The primary legislation governing the profession of Chartered Accountancy in India.
Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007: Rules outlining the procedures for investigating and handling cases of professional misconduct.
Chartered Accountants Regulations, 1988: Regulations framed under the Chartered Accountants Act, 1949, providing detailed rules for the functioning of ICAI and its members.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-29062024-255029
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असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 455] नई ददल्ली, िुिवार, िनू 28, 2024/आषाढ 7, 1946
No. 455] 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/175/2014/डीडी/201/14/डीसी/634/2017.—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 अनिु ासन सजमजत ने सीए. हरेि रामिी िोिी
(सदस्ट्यता सख्ं या 033489), 603, छिी मजं िल, वदृं ावन जबलल्डंग, वी िी रोड, लसजं डकेर् बकैं के ऊिर, मबुं ई 400054, को
िूवोक्त अजधजनयम की िहली अनुसूची के भाग IV की मद (2) और दसू री अनुसूची के भाग I की मद (7) के अथाटन् तगटत
वृजिक कदाचार का दोषी अजभजनधाटठरत दकया ह ै और उसके िठरणामस्ट्वरूि अनिु ासन सजमजत न े िूवोक्त जनयमों के जनयम
19(1) के जनबंधनानुसार सुनवाई का अवसर प्रदान करने के िश्चात्, सीए. हरेि रामिी िोिी (सदस्ट्यता सख्ं या 033489)
के नाम को 01 (एक) वषट की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स े हर्ाने का आदेि ददया । अनुिासन सजमजत के िूवोक्त
आदेि के अनुसरण म ें और िूवोक्त अजधजनयम की धारा 20 की उिधारा (2) द्वारा प्रदि िजक्तयों का प्रयोग करत े हुए चार्टड ट
अकाउंर्ेंर् जवजनयम, 1988 के जवजनयम 18 के अधीन यह अजधसूजचत दकया िाता ह ै दक सीए. हरेि रामिी िोिी
(सदस्ट्यता सख्ं या 033489) का नाम 28 िनू , 2024 स े 01 (एक) वष ट की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स े हर्
िाएगा ।
सीए. (डा.) िय कुमार बत्रा, सजचव
[जवज्ञािन-III/4/असा./224/2024-25]
3841GI/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/175/2014/DD/201/14/DC/634/2017.—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. Haresh Ramji Joshi (Membership No. 033489), 603, 6th Floor, Vrindavan Building, V P Road, Above
Syndicate Bank, MUMBAI 400054, guilty of Professional and Other Misconduct falling within the meaning of Item
(2) of Part IV of the First Schedule and Item (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. Haresh Ramji Joshi (Membership No. 033489) from the Register of Members for a period of 01(One)
year. 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. Haresh Ramji Joshi (Membership No. 033489), shall stand
removed from the Register of Members for a period of 01(One) year with effect from 28th June, 2024.
CA. (Dr.) JAI KUMAR BATRA, Secretary
[ADVT.-III/4/Exty./224/2024-25]
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.