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Date: 28-Jun-2024 Category: Extra Ordinary State: Union Government Country: India

In terms of the provisions of Section 21B 3 of the Chartered Accountants Act, 1949 read with Rule 18 17 of the Chartered Accountants

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

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Executive Summary & Key Takeaways

What it means

  • This gazette notification announces the temporary removal of CA Dhirendra Datta from the Register of Members of the Institute of Chartered Accountants of India (ICAI).

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 of the Chartered Accountants Act, 1949.
  • The Disciplinary Committee of the ICAI ordered his removal from the Register of Members for one month, effective June 28, 2024.
  • This action is based on Section 21B(3) of the Chartered Accountants Act, 1949, and 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.
  • The notification is issued under Regulation 18 of the Chartered Accountants Regulations, 1988, using powers conferred by sub-section (2) of Section 20 of the Chartered Accountants Act, 1949.

Impact Analysis

Impact on CA Dhirendra Datta

  • Possible limitations on undertaking professional engagements during the suspension period.

Impact on ICAI

  • Potential administrative burden associated with the disciplinary process.

Impact on Public

  • Provides assurance that the ICAI takes disciplinary action against members found guilty of professional misconduct.

Suggested Action Items

  • The ICAI should review its existing mechanisms for detecting and preventing professional misconduct.

Key Entities Referenced

Institute of Chartered Accountants of India (ICAI): The regulatory body for chartered accountants in India, responsible for setting professional standards and enforcing disciplinary actions. 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 addressing professional misconduct among chartered accountants. Chartered Accountants Regulations, 1988: Regulations providing further rules and guidelines for the chartered accountancy profession. CA Dhirendra Datta: A chartered accountant whose membership has been temporarily removed due to professional misconduct. Disciplinary Committee of ICAI: The body within the ICAI responsible for investigating and adjudicating cases of professional misconduct.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-29062024-255028 xxxGIDHxxx CG-DL-E-29062024-255028 xxxGIDExxx 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.

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