CA held guilty for professional misconduct for using abusive language on Email and Message with her seniors

The Disciplinary Committee of ICAI has held CA guilty for professional misconduct for using abusive language on Email and Messages with her seniors.

The Complainant is a firm of practising Chartered Accountants under the name, M/s. Aggarwal & Rampal since 1981. The Respondent was appointed as ‘Manager (Audit & Taxation) since April, 2, 2012 in the Firm and was handling professional work of the Complainant’s clients on behalf of the Firm. The Respondent had not been attending the office since 10th October, 2013. The Complainant’s office tried to contact the Respondent numerous times to know about her whereabouts but she did not even bother to respond to the Complainant’s phone calls neither she handed over the list of pending work nor the Official files / documents in her possession. In the month of November 2013, the Complainant came to know that she has started working in some other Firm / Company, accordingly, the Complainant terminated her employment.

Since the time the Respondent has left the Complainant’s firm, the Complainant, including his Senior partners i.e. Mr. Vinay Aggarwal and Mr. Praveen Kumar Rampal have been receiving derogatory and abusive SMS and emails from the Respondent, copy of few emails are attached. On 28th September, 2014, the Complainant received a call from the Respondent from phone No. 91 7065293070, she used derogatory and abusive language and even threatened the Complainant of dire consequences and that she will come to his office with anti-social elements for reasons best known to her. She has been sending derogatory and abusive SMS and emails on regular basis.

After receiving continuous derogatory SMS and emails from her, the Complainant was left with no option but to lodged a police complaint against the Respondent and submitted the copy of the said complaint filed by him.

The Board noted the charges alleged against the Respondent as under:-

a. The Respondent while working as ‘Manager’ (Audit &Taxation) with the Complainant’s firm stopped attending office since 10.10.2013. The Complainant tried to contact her but she did not bother to respond and even did not hand over the list of pending work or official files in her possession.

b. The Complainant received a call from 7065293070, wherein the Respondent used derogatory language and threatened the Complainant that she will come to his office with anti-social elements and the Respondent also sent abusive emails to the Complainant.

Observations and Findings of the Board:

Upon overall examination of the facts of the complaint and documents brought on record, the Board observed that the Respondent was primarily held liable on account of use of offensive language in her communication with the Complainant and his family members while being associated with the Complainant firm in a professional capacity i.e. as a Paid Assistant in the Complainant firm.

The Board noted that the Complainant who was present through video conferencing before the Board at the time of hearing on 17/12/2021 submitted that very pathetic un-parliamentary language has been used by the Respondent who was working as a paid assistant with his Firm at the relevant time over the mails both for the Complainant and his family. After the first instance with the complainant, she again came to work with Complainant Firm and worked for few years. She has a temperamental problem and she resigned almost everyday on petty issues like tea etc.

The Board noted that the Respondent brought on record certain emails sent by her in Nov/Dec 2013 to the Complainant regarding her resignation from the Complainant firm. The Board also noted that there was certain dispute between the Complainant and the Respondent as regards her resignation/date of intimation of resignation as a paid assistant from the Complainant firm. The Board also noted that as on date her resignation from the Complainant firm had been duly recorded in the Member records of ICAI.

The Board further noted that the adjournment from hearing/submission of further written submissions on the Prima Facie Opinion had also been sought on several occasions by the Respondent on account of either being medically unwell or other reasons. In this regard, the Board viewed that ample opportunities were given to the Respondent to represent herself either in person/through authorized representative or in writing before the Board, however, the same were not effectively availed by the Respondent. The Board also observed that she sought certain documents from the Disciplinary Directorate regarding her resignation from the Complainant firm. In this regard, the Board observed that the information being sought by the Respondent was pertinent to the Member section of ICAI and she was advised to approach them for the same. Also, the same did not had much relevance for the examination of the conduct of the Respondent with which the Board was concerned.

The Board observed that the Respondent has clearly used derogatory and offensive language in her email correspondence with the Complainant who is also a Member of the Institute.

The Board viewed that such email correspondence addressed by the Respondent to the Complainant and other senior Members of the Institute is unwarranted and if the Respondent had any issue with the Complainant she ought to have approached appropriate forum and initiate Civil/ Criminal proceedings against the Complainant to protect her from such harassment as counter alleged by her in her written submissions. Alleged harassment met by her does not give her any ground to use derogatory language with her professional colleagues.

The Board was also of the view that being a Member of the Institute, the Respondent was expected to adopt the highest standards of ethical behavior not only in the execution of her professional assignments but, also while dealing with her professional colleagues which in the instant case was clearly lacking. Thus, such an Act on the part of the Respondent is unbecoming of a Chartered Accountant and has clearly brought disrepute to the profession. Accordingly, the Respondent is held Guilty in respect of the charge alleged.

For Official Order Download PDF Given Below: