Judgement

Failure to exercise due diligence in certifying tax audit report where no TDS was reported on material professional payment

ICAI Disciplinary Committee Reprimands CA for Incorrect TDS Reporting in Form 3CD

Know the expected time and date for CA Final, Inter, and Foundation exams held in January 2026

Reliance on legal opinion without independent evaluation and failure to qualify audit report held as professional misconduct

Retrospective certification of director appointment without DIN held as failure to exercise due diligence

Failure to comply with SA 560 and AS 4 while issuing revised audit reports results in reprimand, two-month removal, and Rs.1 lakh fine

Failure to independently verify authenticity of DIR-2 signatures held as professional misconduct