The notification announces the removal of CA. Himani (Membership No. 521974) from the Register of Members of the Institute of Chartered Accountants of India (ICAI) for a period of one year, effective from August 23, 2024.
This action follows a disciplinary proceeding where CA. Himani was found guilty of professional misconduct.
Key Changes
CA. Himani (Membership No. 521974) is barred from practicing as a Chartered Accountant for one year, starting August 23, 2024.
The Disciplinary Committee of ICAI found CA. Himani guilty of professional misconduct as defined 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 decision was made after providing CA. Himani an opportunity to be heard, as per Rule 19(1) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007.
Impact Analysis
Impact on CA. Himani
The removal from the Register of Members could negatively impact CA. Himani's professional reputation.
Impact on Clients of CA. Himani
There may be a disruption in ongoing engagements and projects.
Impact on ICAI
This action serves as a deterrent to other members who may be considering unethical practices.
Suggested Action Items
ICAI should ensure that the order is effectively implemented and monitored.
Key Entities Referenced
ICAI (Institute of Chartered Accountants of India): The governing body for the Chartered Accountancy profession in India, responsible for setting standards, conducting examinations, and regulating the conduct of its members.
CA. Himani (Membership No. 521974): The Chartered Accountant who has been found guilty of professional misconduct and whose name has been removed from the Register of Members for one year.
Chartered Accountants Act, 1949: The legislation that establishes and governs the ICAI and the Chartered Accountancy profession 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 by Chartered Accountants.
Chartered Accountants Regulations 1988: Regulations framed by ICAI to supplement the Chartered Accountants Act, 1949 and govern the functioning of the institute and its members.
Disciplinary Committee: A committee within ICAI responsible for investigating and adjudicating cases of professional misconduct by Chartered Accountants.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एल.-अ.-27082024-256664
xxxGIDExxx
CG-DL-E-27082024-256664
असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 661] नई ददल्ली, मगं लवार, अगस्ट्त 27, 2024/भाद्र 5, 1946
No. 661] NEW DELHI, TUESDAY, AUGUST 27, 2024/BHADRA 5, 1946
भारतीय सनदी लखे ाकार सस्ट्ं थान, नई ददल्ल ी
(ससं दीय अजधजनयम द्वारा स्ट्थाजित)
अजधसचू ना
नई ददल् ली, 23. अगस्ट्त, 2024
(चार्टडट अकाउंर्ेंट्स)
स.ं िीआर/िी/293/2018/डीडी/101/2019/डीसी/1475/2021.—चार्टड ट अकाउंर्ेंर् (वृज तक र अ य कदाचार
के अ वेषणोणऔ र मामलऔ के संचालन कप प्रदाया जनयम, 2007 के जनयम 18(17) के साथ िठित, चार्टडट अकाउंर्ेंर्
अजधजनयम, 1949 कप धारा 21ख(3 के उिबंधऔ के जनबंधनानुसार अनुिासन सजमजत ने सीए. जिमानी (सदस्ट्यता
स.ं 521974 , प्लार् न. 27, नदं जविार, फ्लर्ै न.ं 2, तल 1, िगतिरु ा, ियिरु -302017 को िूवोक्त अजधजनयम कप ििली
अनुसूची के भाग IV कप मद (2 र दसू री अनुसूची के भाग I कप मद (7 के अथाट तगटत वृजिक र अय कदाचार का
दोषणोी अजभजनधाटठरत दकया ि ै र उसके िठरणामस्ट्वरूि अनुिासन सजमजत न े िूवोक्त जनयमऔ के जनयम 19(1 के
जनबंधनानुसार सुनवाई का अवसर प्रदान करन े के िश्चात,् सीए. जिमानी (सदस्ट्यता स.ं 521974 के नाम को 01 (एक वषणो ट
कप अवजध के जलए सदस्ट्यऔ के रजिस्ट्र्र स े िर्ाने का आदेि ददया । अनुिासन सजमजत के िूवोक्त आदेि के अनुसरण म ें र
िूवोक्त अजधजनयम कप धारा 20 कप उिधारा (2) द्वारा प्रदि िजक्तयऔ का प्रयोग करत े हुए चार्डट ट अकाउंर्ेंर् जवजनयम, 1988
के जवजनयम 18 के अधीन यि अजधसूजचत दकया िाता ि ै दक उक्त सीए. जिमानी (सदस्ट्यता स.ं 521974 का नाम
23 अगस्ट्त, 2024 स े01 (एक वषणो ट कप अवजध के जलए सदस्ट्यऔ के रजिस्ट्र्र स ेिर् िाएगा ।
सीए. (डा. िय कुमार बत्रा, सजचव
[जवज्ञािन-III/4/असा./427/2024-25]
5423 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 23rd August, 2024
(CHARTERED ACCOUNTANTS)
No. PR/G/293/2018/DD/101/2019/DC/1475/2021.—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. Himani (M.No. 521974), Plot No. 27, Nand Vihar, Flat No2, Floor 1, Jagatpura, Jaipur-302017, 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. Himani (M. No. 521974) 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. Himani (M. No. 521974),
shall stand removed from the Register of Members for a period of 01 (One) year with effect from
23rd August, 2024.
CA. (Dr.) JAI KUMAR BATRA, Secy.
[ADVT.-III/4/Exty./427/2024-25]
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.