Turnover certificate signed by CA misused before Tender Authority: CA held guilty for misconduct

The Disciplinary Committee of ICAI in the matter of Shri S. S. Police Patil Vs. CA. Veerendra Vishwanath Patil has held CA guilty for misconduct of misusing signed Turnover certificate before Tender Authority.

The Board of Discipline vide Findings dated 10th February, 2023 was of the view that CA. Veerendra Vishwanath Patil (M. No.220542) is Guilty of “Other Misconduct” falling within the meaning of Item (2) of Part-IV of the First Schedule to the Chartered Accountants Act, 1949 read with section 22 of the said Act.

The Board has carefully gone through the facts of the case along with the oral and written representation of CA. Veerendra Vishwanath Patil (M.No.220542).

As per the Findings of the Board as contained in its report, although the Respondent denied of signing the Audited Statements of the Contractor for the F.Y. 2010-11 to the F.Y.2012-13 and 2014-15 and the Certificates brought on record by the Complainant, however, he neither filed any FIR in the matter nor any complaints to other authorities which makes his contentions doubtful. Thus, the Board held that the role of the Respondent in the issuance of the aforesaid four Turnover Certificates containing the turnover figures for the F.Y. 2010-11 to 2014-15 to Mr. Shrinivas H. Ammapur, Contractor, Lingaspur having huge variations in turnover for the same financial year with different amount of turnover which were misused by Mr. Shrinivas H. Ammapur before the various tendering authorities like Executive Engineer, PWD & IWT Dept. Division, Raichur & Yadagiri and NH Division, Vijayapura to procure contract cannot be denied. There are direct as well as circumstantial evidences to suggest that the said Certificates could not have been issued without the knowledge of the Respondent. Accordingly, the Board held the Respondent Guilty of ‘Other Misconduct’ falling within the meaning of Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949 read with section 22 of the said Act.

Thus, upon consideration of the facts of the case, the consequent misconduct of CA. Veerendra Vishwanath Patil (M. No.220542) and keeping in view his oral and written representation before it, the Board decided to remove the name of CA. Veerendra Vishwanath Patil (M. No.220542) from the Register of Members for a period of 15 (fifteen) days.

For Official Order Download PDF Given Below: