**Executive Summary**
This notification issued by the Institute of Chartered Accountants of India (ICAI) on May 29, 2026, announces disciplinary action against CA. Ram Awatar Dhoot for professional misconduct. Following an investigation, the Disciplinary Committee has ordered a formal reprimand, a fine of Rs. 1,00,000, and the removal of his name from the Register of Members for three months. The suspension of membership is effective immediately from May 29, 2026.
**Key Points / Main Content**
**Disciplinary Findings**
* **Identification:** CA. Ram Awatar Dhoot (Membership No. 054045), based in Howrah, West Bengal, has been found guilty of professional misconduct.
* **Legal Basis:** The misconduct falls under Clause (7) of Part I of the Second Schedule of the Chartered Accountants Act, 1949.
* **Procedural Compliance:** The decision was reached after providing the respondent an opportunity to be heard under Rule 19(1) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007.
**Penalties Imposed**
* **Reprimand:** The respondent has been officially reprimanded for his actions.
* **Monetary Penalty:** A fine of Rs. 1,00,000 (One Lakh) has been imposed on the respondent.
* **Membership Removal:** The respondent’s name is removed from the Register of Members for a duration of 03 (three) months.
**Effective Dates**
* **Execution:** The removal from the Register of Members is effective from May 29, 2026.
**Impact Analysis**
**CA. Ram Awatar Dhoot**
**Impact**
The individual faces a financial penalty of Rs. 1,00,000 and the loss of professional membership status for three months, effectively barring him from practicing as a Chartered Accountant during this period.
**Action Required**
The respondent must pay the imposed fine and comply with the three-month suspension from the Register of Members.
**The Institute of Chartered Accountants of India (ICAI)**
**Impact**
The Institute is responsible for upholding professional standards and enforcing the Disciplinary Committee's order.
**Action Required**
The ICAI must update the Register of Members to reflect the removal of CA. Ram Awatar Dhoot for the specified three-month period starting May 29, 2026.
Key Entities Referenced
Chartered Accountants Act, 1949: The primary legislation governing the regulation of Chartered Accountants and the statutory basis for the disciplinary action and penalties imposed.
The Institute of Chartered Accountants of India: The statutory regulatory body that issued this notification and oversees the professional conduct of its members.
Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007: The specific procedural rules used to investigate the misconduct and conduct the disciplinary proceedings mentioned in the notification.
CA. Ram Awatar Dhoot: The individual Chartered Accountant (Membership No. 054045) found guilty of professional misconduct and subject to removal from the Register of Members.
Disciplinary Committee: The specific committee within the ICAI that conducted the inquiry, found the respondent guilty, and ordered the disciplinary measures.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30052026-272969
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CG-DL-E-30052026-272969
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असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 353] नई ददल्ली, िुिवार, मई 29, 2026/ज्य ष्े ि 8, 1948
No. 353] NEW DELHI, FRIDAY, MAY 29, 2026/JYAISTHA 8, 1948
भारतीय चार्टड ट अकाउंर्ेंट्स सस्ट्ं थान
(ससं द के एक अजधजनयम द्वारा गठित)
अजधसचू ना
नई ददल्ली, 29 मई, 2026
(चार्टडट अकाउंर्ेंट्स)
फा. स.ं पीआर/196/2022/डीडी/263/2022/डीसी/1931/2024.—चार्टडट अकाउंर्ेंर् (वृज तक और अन् य कदाचार
के अन् वेषणों और मामलों के संचालन की प्रदिया) जनयम, 2007 के जनयम 18(17) के साथ पठित, चार्टडट अकाउंर्ेंर्
अजधजनयम, 1949 की धारा 21ख(3) के उपबंधों के जनबंधनानुसार अनुिासन सजमजत ने सीए. राम अवतार धतू (सदस्ट्यता
सख्ं या 054045), फ्लर्ै नबं र 9ई, 9वीं मजं िल, 12 हठर दत्त राय चमाठरया रोड, हावडा (पजिम बगं ाल) – 711101, को
पूवोक्त अजधजनयम की दसू री अनुसूची के भाग I की मद (7) के अथाटन् तगटत वृजत्तक कदाचार का दोषी पाया ह ै और उसके
पठरणामस्ट्वरूप पूवोक्त जनयमों के जनयम 19(1) के जनबंधनानुसार सुनवाई का अवसर प्रदान करन ेके पिात्, आदेि ददया दक
प्रजतवादी को फर्कार लगाई िाए। इसके अलावा सीए. राम अवतार धतू (सदस्ट्यता सख्ं या 054045) के नाम को 03 (तीन)
मास की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स े हर्ाने का आदेि ददया ह ै और साथ ही केवल 1,00,000/- (एक लाख रुपए)
रुपये का िुमाटना भी अजधरोजपत दकया। अनुिासन सजमजत के पूवोक्त आदिे के अनुसरण में और पूवोक्त अजधजनयम की धारा
3807 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
20 की उपधारा (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. राम अवतार धतू (सदस्ट्यता सख्ं या 054045) के नाम को तारीख 29 मई, 2026 स े
03 (तीन) मास की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स ेहर् िाएगा।
सीए. (डा.) िय कुमार बत्रा, सजचव
[जवज्ञापन-III/4/असा./122/2026-27]
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
(Set up by an Act of Parliament)
NOTIFICATION
New Delhi, the 29th May, 2026
(CHARTERED ACCOUNTANTS)
F. No. PR/196/2022/DD/263/2022/DC/1931/2024.—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. Ram
Awatar Dhoot (Membership No. 054045), Flat No 9E, 9th Floor, 12 Hari Dutt Rai Chamaria Road, HOWRAH
(West Bengal) - 711101, guilty of Professional Misconduct falling within the meaning of Clause (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 that the Respondent be Reprimanded. Further it also ordered for removal of name of
CA. Ram Awatar Dhoot (Membership No. 054045) from the Register of Members for a period of 03(Three) months
and also imposed a Fine of Rs. 1,00,000/-(One Lakh) only. 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. Ram Awatar Dhoot
(Membership No. 054045) shall stand removed from the Register of Members for a period of 03(Three) months
with effect from 29th May, 2026.
CA. (Dr.) JAI KUMAR BATRA, Secy.
[ADVT.-III/4/Exty./122/2026-27]
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.