Home India The Institute of Chartered Accountants of India In terms of the provisions of Section 21B3 of the Chartered ...
Date: 24-Mar-2023 Category: Extra Ordinary State: Union Government Country: India

In terms of the provisions of Section 21B3 of the Chartered Accountants Act,

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. Ajai Kumar Singh (Membership No. 076383) from the Register of Members of the Institute of Chartered Accountants of India (ICAI) for a period of three months, effective from March 24, 2023. This action follows a finding of professional misconduct by the Disciplinary Committee and the imposition of a fine.

Key Changes

  • CA. Ajai Kumar Singh (Membership No. 076383) is found guilty of professional misconduct under Item (7) of Part I of the Second Schedule to the Chartered Accountants Act, 1949.
  • The Disciplinary Committee ordered the removal of CA. Ajai Kumar Singh's name from the Register of Members for three months.
  • A fine of Rs. 30,000 (Rupees Thirty Thousand only) has been imposed on CA. Ajai Kumar Singh.
  • The removal from the Register of Members is effective from March 24, 2023, and lasts for three months.

Impact Analysis

Impact on CA. Ajai Kumar Singh

  • Financial impact due to the imposed fine of Rs. 30,000.

Impact on Clients of CA. Ajai Kumar Singh

  • Need to find alternative arrangements for accounting and auditing needs during the suspension period.

Impact on ICAI

  • Demonstrates the disciplinary process and its enforcement.

Suggested Action Items

  • Review internal compliance mechanisms to prevent future occurrences of professional misconduct.

Key Entities Referenced

ICAI (The Institute of Chartered Accountants of India): The governing body for Chartered Accountants in India, responsible for setting standards, conducting examinations, and enforcing ethical conduct. CA. Ajai Kumar Singh: A Chartered Accountant and member of ICAI, who has been found guilty of professional misconduct and is subject to disciplinary action. Chartered Accountants Act, 1949: The Act of Parliament that establishes the ICAI and governs 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 made by ICAI to govern the conduct of its members and the administration of the Chartered Accountants Act, 1949. Disciplinary Committee: A committee within ICAI responsible for investigating and adjudicating cases of professional misconduct by members.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-25032023-244695 xxxGIDHxxx CG-DL-E-25032023-244695 xxxGIDExxx असाधारण EXTRAORDINARY भाग III—खण् ड 4 PART III—Section 4 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 190] नई ददल्ली, िुिवार, माच च24, 2023/चत्रै 3, 1945 No. 190] NEW DELHI, FRIDAY, MARCH 24, 2023/CHAITRA 3, 1945 भारतीय सनदी लखे ाकार सस्ट्ं थान, नई ददल्ल ी (ससं दीय अजधजनयम द्वारा स्ट्थाजित) अजधसचू ना नई ददल् ली, 24 माच,च 2023 (चार्चडच अकाउंर्ेंट्स) स.ं िीआर/101/2016/डीडी/133/2016/डीसी/1470/2021: चार्चडच 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, चार्चडच अकाउंर्ेंर् अजधजनयम, 1949 की धारा 21ख(3) के उिबंधों के जनबंधनानुसार अनिु ासन सजमजत ने सीए. अिय कुमार ससहं (सदस्ट्यता सख्ं या 076383), 320, तीसरी मजं िल, सप्रसं कॉम्प्लक्े स, हिरतगिं , लखनऊ (उत्तर प्रदेि) 226001, को िूवोक्त अजधजनयम की दसू री अनुसूची के भाग 1 की मद (7) के अथाचन् तगचत वृजत्तक कदाचार का दोषी िाया ह ै और उसके िठरणामस्ट्वरूि अनिु ासन बोड च न े िूवोक्त जनयमों के जनयम 19(1) के जनबंधनानुसार सुनवाई का अवसर प्रदान करन े के िश्चात ् उियक्ुच त सीए. अिय कुमार ससहं (सदस्ट्यता सख्ं या 076383) के नाम को 03 (तीन) मास की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स े हर्ान े का आदेि ददया ह ै और साथ ही केवल 30,000/- (तीस हिार रुिए) रुिय े का िमु ाचना भी अजधरोजित दकया । अनुिासन सजमजत के िूवोक्त आदेि के अनुसरण म ें और िूवोक्त अजधजनयम की धारा 20 की उिधारा (2) द्वारा प्रदत्त िजक्तयों का प्रयोग करत े हुए, चार्चड च अकाउंर्ेंर् जवजनयम, 1988 के जवजनयम 18 के अधीन यह अजधसूजचत दकया िाता ह ै दक उक्त सीए. अिय कुमार ससहं (सदस्ट्यता सख्ं या 076383) का नाम 24 माच,च 2023 स े 03 (तीन) मास की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स ेहर् िाएगा। सीए. (डॉ.) िय कुमार बत्रा, सजचव [जवज्ञािन-III/4/असा./716/2022-23] 1980 GI/2023 (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 24th March, 2023 (CHARTERED ACCOUNTANTS) No. PR/101/2016/DD/133/2016/DC/1470/2021: 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. Ajai Kumar Singh (Membership No. 076383), 320, 3rd Floor, Prince Complex, Hazratganj, LUCKNOW(Uttar Pradesh) 226001, guilty of Professional Misconduct falling within the meaning of 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. Ajai Kumar Singh (Membership No. 076383) from the Register of Members for a period of 03(Three) months and also imposed a fine of Rs. 30,000/-(Rupees Thirty Thousand) 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 said CA. Ajai Kumar Singh (Membership No. 076383), shall stand removed from the Register of Members for a period of 03(Three) months with effect from 24th March, 2023. CA. (Dr.) JAI KUMAR BATRA, Secy. [ADVT.-III/4/Exty./716/2022-23] 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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