CA who accepted Audit of the company without proper intimation being sent to members guilty of misconduct

The Board of Discipline of ICAI in the matter of CA. Nishant Maitin vs. CA. Ashish Anand Pathak has held CA Guilty for accepting Audit of the company without proper intimation.

The Board of Discipline vide Findings dated 10th February, 2023 was of the view that CA. Ashish Anand Pathak (M. No.521013) is Guilty of “Professional Misconduct” falling within the meaning of Item (9) of Part-I of the First Schedule to the Chartered Accountants Act, 1949.

The Board has carefully gone through the facts of the case along with the oral and written representation of CA. Ashish Anand Pathak.

As per the Findings of the Board as contained in its report, it is the duty of the incoming auditor to ascertain prior to the acceptance of the appointment as the auditor of the company that his appointment is proper, which in the instant case was clearly missing. Accordingly, the Board held the Respondent Guilty of “Professional Misconduct” falling within the meaning of Item (9) of Part-I of the First Schedule to the Chartered Accountants Act, 1949.

Thus, upon consideration of the facts of the case, the consequent misconduct of CA. Ashish Anand Pathak and Keeping in view his oral and written representation before it, the Board decided to Reprimand CA. Ashish Anand Pathak (M. No.521013).

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