**Executive Summary**
This notification from the Institute of Chartered Accountants of India (ICAI), dated May 29, 2026, announces disciplinary action against CA. Asok Guha (Membership No. 015143) for professional misconduct. The Disciplinary Committee has ordered a formal reprimand, a fine of Rs. 5,00,000, and the removal of the member's name from the Register of Members for one year. These actions are effective from May 29, 2026, in accordance with the Chartered Accountants Act, 1949, and associated rules.
**Key Points / Main Content**
**Disciplinary Findings**
* CA. Asok Guha, located in Kolkata, West Bengal, was found guilty of Professional Misconduct under the Chartered Accountants Act, 1949.
* The specific violations fall under Items (5), (6), (7), and (8) of Part I of the Second Schedule of the Act.
* The decision follows the procedures outlined in the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007.
**Imposed Penalties**
* **Reprimand:** The respondent has been officially reprimanded by the Disciplinary Committee.
* **Financial Penalty:** A fine totaling Rs. 5,00,000 (Five Lakhs) only has been imposed on the respondent.
* **Suspension of Membership:** The respondent’s name shall be removed from the Register of Members for a period of 01 (one) year.
**Regulatory Compliance**
* The removal of the respondent's name from the Register is effective from May 29, 2026.
* The notification is issued under the authority of Section 20(2) of the Chartered Accountants Act, 1949, and Regulation 18 of the Chartered Accountants Regulations, 1988.
**Impact Analysis**
**CA. Asok Guha (Respondent)**
**Impact**
The individual is subject to a formal reprimand and a significant financial penalty of Rs. 5,00,000. Most critically, his professional standing is suspended as his name is removed from the official Register of Members for one year, preventing him from practicing as a Chartered Accountant during this period.
**Action Required**
The respondent must pay the imposed fine and comply with the one-year removal from the Register of Members starting May 29, 2026.
**The Institute of Chartered Accountants of India (ICAI)**
**Impact**
The Institute fulfills its regulatory mandate to investigate and penalize professional misconduct, thereby maintaining the standards of the accounting profession.
**Action Required**
The Institute's Secretary and relevant departments must update the Register of Members to reflect the removal of CA. Asok Guha for the specified one-year duration and oversee the collection of the imposed fine.
Key Entities Referenced
Chartered Accountants Act, 1949: The primary legislation under which the disciplinary action was taken and the powers for removing a member from the register were exercised.
The Institute of Chartered Accountants of India: The regulatory body that issued the notification and whose Disciplinary Committee conducted the proceedings against the member.
CA. Asok Guha: The specific member (Membership No. 015143) found guilty of professional misconduct and ordered to be removed from the Register of Members for one year.
Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007: The procedural rules governing the investigation and hearing process that led to the disciplinary order.
Chartered Accountants Regulations, 1988: The regulations under which the formal notification of the member's removal from the register was executed.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30052026-272970
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असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 354] नई ददल्ली, िुिवार, मई 29, 2026/ज्य ष्े ि 8, 1948
No. 354] 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/िी/257/2019/डीडी/262/2019/डीसी/1944/2024.—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. अिोक गहु ा (सदस्ट्यता सख्ं या
015143), बी-66 सतद्रें पल्ली, गोस्ट्थोतला के पास, ब्रह्मपरु , कोलकाता (पजिम बगं ाल) - 700084, को पूवोक्त अजधजनयम
की दसू री अनुसूची के भाग I की मद (5), (6), (7) और (8) के अथाटन् तगटत वृजिक 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. अिोक गहु ा (सदस्ट्यता सख्ं या 015143) के नाम को 01 (एक) वष ट
की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स े हर्ाने का आदेि ददया ह ै और साथ ही केवल 5,00,000/- (पााँच लाख) रुपये का
3808 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
िुमाटना भी अजधरोजपत दकया। अनुिासन सजमजत के पूवोक्त आदेि के अनुसरण में और पूवोक्त अजधजनयम की धारा 20 की
उपधारा (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. अिोक गहु ा (सदस्ट्यता सख्ं या 015143) के नाम को तारीख 29 मई, 2026 स े01 (एक)
वष टकी अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स ेहर् िाएगा।
सीए. (डा.) िय कुमार बत्रा, सजचव
[जवज्ञापन-III/4/असा./123/2026-27]
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/G/257/2019/DD/262/2019/DC/1944/2024.—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. Asok
Guha (Membership No. 015143), B-66 Satindra Pally, Near Gosthotala, Brahmapur, KOLKATA(West Bengal)
- 700084, guilty of Professional Misconduct falling within the meaning of Items (5),(6), (7) and (8) 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. Asok Guha (Membership No. 015143) from the Register of Members for a period of 01(One) Year and also
imposed a Fine of Rs. 5,00,000/-(Five Lakhs) 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. Asok Guha (Membership
No. 015143) shall stand removed from the Register of Members for a period of 01(One) Year with effect from
29th May, 2026.
CA. (Dr.) JAI KUMAR BATRA, Secy.
[ADVT.-III/4/Exty./123/2026-27]
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.