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
Read or download the official PDF of this gazette notification issued by the The Institute of Chartered Accountants of India on 18th August 2026. Classified under Extra Ordinary.
Executive Summary
This notification, issued by The Institute of Chartered Accountants of India (ICAI) on August 18, 2026, details disciplinary actions against CA. Tarun Khanna (Membership No. 092002). The Disciplinary Committee found the member guilty of professional and other misconduct, resulting in a formal reprimand, a three-month suspension of membership, and a financial penalty. The membership removal is effective from August 18, 2026, and the fine must be paid within 60 days.
Key Points / Main Content
Findings of Misconduct
CA. Tarun Khanna was found guilty of "Professional and Other Misconduct" under the Chartered Accountants Act, 1949.
Specific violations include Item (9) of Part I and Item (2) of Part IV of the First Schedule, and Item (7) of Part I of the Second Schedule of the Act.
Disciplinary Sanctions
Reprimand: The Disciplinary Committee ordered that the Respondent be officially reprimanded.
Removal of Membership: The member’s name is removed from the Register of Members for a duration of 03 (three) months, effective from August 18, 2026.
Monetary Penalty: A fine of Rs. 25,000/- (Twenty-Five Thousand) has been imposed on the member.
Regulatory Compliance
The order was issued under Section 21B(3) of the Chartered Accountants Act, 1949, and Rule 18(17) of the relevant 2007 Rules.
The notification of removal from the Register is executed under Regulation 18 of the Chartered Accountants Regulations, 1988, and Section 20(2) of the Act.
Impact Analysis
CA. Tarun Khanna (Membership No. 092002)Impact
The individual is officially reprimanded and loses the right to practice or identify as a member of the Institute for a period of three months. He is also subject to a financial liability of Rs. 25,000.
Action Required
The individual must pay the fine of Rs. 25,000 within 60 days and comply with the three-month removal from the Register of Members starting August 18, 2026.
The Institute of Chartered Accountants of India (ICAI)Impact
The ICAI, through its Disciplinary Committee and Secretary, exercises its statutory authority to enforce professional standards and update the Register of Members.
Action Required
The Institute must ensure the name of the member is removed from the Register for the specified three-month period and oversee the collection of the imposed fine.
Key Entities Referenced
The Institute of Chartered Accountants of India: The statutory body established by Parliament that regulates the profession and issued this disciplinary notification.
Chartered Accountants Act, 1949: The primary legislative act under which the disciplinary proceedings and removal from the Register of Members were conducted.
Disciplinary Committee: The internal body that investigated the case and determined the guilt and punishment for the respondent.
CA. Tarun Khanna: The individual member (Membership No. 092002) ordered to be reprimanded, fined, and removed from the Register of Members for three months due to misconduct.
Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007: The procedural rules governing the investigation and adjudication of professional and other misconduct cases cited in the order.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-19082026-275560
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असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 512] नई ददल्ली, मगं लवार, अगस्ट्त 18, 2026/श्रावण 27, 1948 ष 22, 1947
No. 512] NEW DELHI, TUESDAY, AUGUST 18, 2026/SHRAVAN 27, 1948 s 1947
भारतीय सनदी लखे ाकार सस्ट्ं थान
(ससं दीय अजधजनयम द्वारा स्ट्थाजित)
अजधसचू ना
नई ददल् ली, 18 अगस्ट्त, 2026
(चार्टडट अकाउंर्ेंट्स)
स.ं िीआर/285/2018/डीडी/283/2018/डीसी/1602/2022.—चार्टड ट 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. तरुण खन्ना (सदस्ट्यता
सख्ं या 092002), 91 ग्रीन एवन्े य,ू लने नबं र 4, एक्सर्ेंिन I A, जिकुर्ा नगर, िम्म ू तवी (िम्म ू और कश्मीर) - 180012,
को िूवोक्त अजधजनयम की दसू री अनुसूची के भाग I की मद (7) और िहली अनुसूची के भाग IV की मद (2) तथा भाग I की
मद (9) के अथाटन् तगटत वृजिक और अन्य कदाचार का दोषी अजभजनधाटठरत दकया ह ै और उसके िठरणामस्ट्वरूि अनुिासन
सजमजत ने िूवोक्त जनयमों के जनयम 19(1) के जनबंधनानुसार सुनवाई का अवसर प्रदान करने के िश्चात ् आदिे ददया दक
प्रजतवादी को फर्कार लगाई िाए। इसके अलावा सीए. तरुण खन्ना (सदस्ट्यता सख्ं या 092002) के नाम को 03 (तीन)
मास की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र से हर्ाने का आदेि ददया ह ै और साथ ही 25,000/- रुिये (िच्चीस हिार रुिए)
का िुमाटना भी अजधरोजित दकया, जिसका संदाय 60 (साि) ददन की अवजध के भीतर दकया िाना ह ै । अत:, अनिु ासन
सजमजत के िूवोक्त आदेि के अनुसरण म ें और चार्टड ट अकाउंर्ेंर् जवजनयम, 1988 के जवजनयम 18 के साथ िठित िूवोक्त
6367 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
अजधजनयम की धारा 20 की उिधारा (2) द्वारा प्रदि िजक्तयों का प्रयोग करत े हुए यह अजधसूजचत दकया िाता ह ै दक उक्त
सीए. तरुण खन्ना (सदस्ट्यता सख्ं या 092002) का नाम 18 अगस्ट्त, 2026 स े 03 (तीन) मास की अवजध के जलए सदस्ट्यों के
रजिस्ट्र्र स ेहर् िाएगा ।
सीए. (डा.) िय कुमार बिा, सजचव
[जवज्ञािन-III/4/असा./281/2026-27]
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
(Set up by an Act of Parliament)
NOTIFICATION
New Delhi, the 18th August, 2026
(CHARTERED ACCOUNTANTS)
No. PR/285/2018/DD/283/2018/DC/1602/2022.— 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.
Tarun Khanna (Membership No. 092002), 91 Green Avenue, Lane No 4, Ext. I A, Trikuta Nagar, JAMMU
TAWI (Jammu & Kashmir) - 180012, guilty of Professional and Other Misconduct falling within the meaning of
Item (9) of Part I and Item (2) of Part IV of 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 that the Respondent be Reprimanded. Further it also ordered for removal of name of CA. Tarun Khanna
(Membership No. 092002) from the Register of Members for a period of 03(Three) months and also imposed a Fine
of Rs. 25,000/-(Twenty Five Thousand) only to be paid within 60(Sixty) days. 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.
Tarun Khanna (Membership No. 092002) shall stand removed from the Register of Members for a period of
03(Three) months with effect from 18th August, 2026.
CA.(Dr.) JAI KUMAR BATRA, Secy.
[ADVT.-III/4/Exty./281/2026-27]
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