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Date: 16-Apr-2024 Category: Extra Ordinary State: Union Government Country: India

In terms of the provisions of Section 21B3 of the Chartered Accountants Act, 1949 read with Rule

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

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Executive Summary & Key Takeaways

What it means

  • The notification announces the removal of CA. Joydeep Roy (Membership No. 303146) from the Register of Members of the Institute of Chartered Accountants of India (ICAI) for a period of 25 months, effective from April 16, 2024. This action follows disciplinary proceedings related to professional misconduct.

Key Changes

  • CA. Joydeep Roy (Membership No. 303146) is removed from the Register of Members for 25 months (2 years and 1 month) effective April 16, 2024.
  • The removal is a consequence of being found guilty of professional misconduct under Clauses (7) & (8) of Part I of the Second Schedule to the Chartered Accountants Act, 1949.
  • A fine of Rs. 25,000 was initially imposed, to be paid within 90 days. Failure to pay resulted in an additional one-month removal period.
  • The Disciplinary Committee's order was made in accordance with Section 21B(3) of the Chartered Accountants Act, 1949 and Rule 18(17) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007.

Impact Analysis

Impact on ICAI

  • Demonstrates ICAI's commitment to addressing professional misconduct.

Impact on CA. Joydeep Roy

  • Inability to use the designation 'Chartered Accountant' during the removal period.

Impact on Clients of CA. Joydeep Roy

  • Need to ensure proper handover of client information and records.

Suggested Action Items

  • ICAI to communicate the implications of this order to relevant stakeholders.

Key Entities Referenced

ICAI (The Institute of Chartered Accountants of India): The governing body for Chartered Accountants in India, established by an Act of Parliament. CA. Joydeep Roy: Chartered Accountant with Membership No. 303146, subject to disciplinary action. 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 handling cases of professional misconduct by Chartered Accountants. Chartered Accountants Regulations, 1988: Regulations framed by ICAI to govern the conduct of its members. Disciplinary Committee: A committee within 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.-18042024-253729 xxxGIDHxxx CG-DL-E-18042024-253729 xxxGIDExxx असाधारण EXTRAORDINARY भाग III—खण् ड 4 PART III—Section 4 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 267] नई ददल्ली, मगं लवार, अप्रैल 16, 2024/चत्रै 27, 1946 No. 267] NEW DELHI, TUESDAY, APRIL 16, 2024/CHAITRA 27, 1946 भारतीय सनदी लखे ाकार सस्ट्ं थान (ससं दीय अजधजनयम द्वारा स्ट्थाजित) अजधसचू ना नई ददल्ली, 16 अप्रलै , 2024 (चार्टडट अकाउंर्ेंट्स) स.ं िीआर/िी/382/2017/डीडी/21/2018/डीसी/1433/2021.—चार्टड ट अकाउंर्ेंर् (वृज‍ तक और अन् य कदाचार के अन् वेषणों और मामलों के संचालन की प्रदिया) जनयम, 2007 के जनयम 18(17) के साथ िठित, चार्टडट अकाउंर्ेंर् अजधजनयम, 1949 की धारा 21ख(3) के उिबंधों के जनबंधनानुसार, अनुिासन सजमजत ने सीए. िॉयदीि रॉय (सदस्ट्यता सख्ं या 303146), अन्निणू ा ट भवन, िात्रा िारा बाजलठर्कुरी कजलताला, हावडा (िजिम बगं ाल) 711113, को िूवोक्त अजधजनयम की दसू री अनुसूची के भाग I की मद (7) & (8) के अथाटन् तगटत वृजिक कदाचार का दोषी िाया ह ै और उसके िठरणामस्ट्वरूि िूवोक्त जनयमों के जनयम 19(1) के जनबंधनानुसार सुनवाई का अवसर प्रदान करने के ििात,् सीए. िॉयदीि रॉय (सदस्ट्यता सख्ं या 303146) के नाम को 02 (दो) वषट की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स े हर्ाने का आदेि ददया ह ै और साथ ही 25,000/- रुिय े (केवल िच्चीस हिार रुिए) का िुमाटना भी अजधरोजित दकया, जिसका संदाय आदेि की प्राजि के 90 ददन के भीतर दकया िाना ह ै और अनुबंजधत समय के भीतर संदाय में व्यजतिम की दिा में उसके नाम को 01 (एक) मास की अजतठरक्त अवजध के जलए सदस्ट्यों के रजिस्ट्र्र से हर्ा ददया िाएगा । चूंदक, प्र‍यथी अनुबंजधत समय के भीतर अजधरोजित िुमाटने का संदाय करन े म ें असफल रहा है, अत: अनुिासन सजमजत के िूवोक्त आदेि के अनुसरण में और िूवोक्त अजधजनयम की धारा 20 की उिधारा (2) द्वारा प्रदि िजक्तयों का प्रयोग करते हुए, चार्टड ट अकाउंर्ेंर् 2598 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] जवजनयम, 1988 के जवजनयम 18 के अधीन यह अजधसूजचत दकया िाता ह ै दक सीए. िॉयदीि रॉय (सदस्ट्यता सख्ं या 303146) का नाम 16 अप्रलै , 2024 स े 25(िच्चीस) मास की समदे कत अवजध [02 (दो) वष ट और अजतठरक्त 01 (एक) मास] के जलए सदस्ट्यों के रजिस्ट्र्र स ेहर् िाएगा । सीए. (डा.) िय कुमार बत्रा, सजचव [जवज्ञािन-III/4/असा./036/2024-25] THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (Set up by an Act of Parliament) NOTIFICATION New Delhi, the 16th April, 2024 (CHARTERED ACCOUNTANTS) No. PR/G/382/2017/DD/21/2018/DC/1433/2021.—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. Joydeep Roy (Membership No. 303146), Annapurna Bhawan, Patra Para Balitikuri Kalitala, HOWRAH(West Bengal) 711113, guilty of Professional Misconduct falling within the meaning of Clauses (7) & (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 for removal of name of CA. Joydeep Roy (Membership No. 303146) from the Register of Members for a period of 02(Two) years and also imposed a fine of Rs. 25,000/-(Rupees Twenty Five Thousand) only to be paid within 90 days of receipt of the Order and in case of default in payment of fine within stipulated time, his name be removed for an additional period of 1(One) month. Since the Respondent has failed to pay the imposed fine within stipulated time, 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. Joydeep Roy (Membership No. 303146), shall stand removed from the Register of Members for a consolidated period of 25(Twenty Five) months [02(Two) years plus additional 01(one) month] with effect from 16th April, 2024. CA. (Dr.) JAI KUMAR BATRA, Secy. [ADVT.-III/4/Exty./036/2024-25] 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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