ICAI Board of Discipline Dismisses Allegations of Election Misconduct Against Chartered Accountant

The ICAI Board of Discipline, constituted under Section 21A of the Chartered Accountants Act 1949, held CA Sarang Satish Kolhapure (Respondent) not guilty of professional misconduct in a case where a complaint was registered against him by another CA named Rajendra Kumar P (Complaintant)

CA Sarang Satish Kolhapure was appointed to the role of Returning Officer for conducting elections of the Managing Committee of the Satara Branch of the Western India Regional Council (WIRC) of the Institute of Chartered Accountants of India (ICAI) for the period from 2016 to 2019. The elections were held on February 06, 2016. As per the election schedule, January 25, 2016, was the due date for receipt of nominations, and January 29, 2016, was the due date for withdrawal of nominations. A total of 14 valid nominations were received before the set deadline.

CA Makarand Narayan Joshi filed a complaint against CA Sarang Satish Kolhapure before the ICAI Board of Discipline that the elections conducted by him were not fair and transparent. CA Sarang was alleged to have pressured some candidates via phone calls to withdraw their nominations and wrongly declared six candidates elected unopposed, ignoring others. Two candidates named CA. Shirish Godbole and CA. Pravina Oswal were sent withdrawal forms by CA. Sarang from the branch office via email, which was done after the withdrawal deadline. This allegedly manipulated the election process.

The hearing took place on two dates, i.e., on July 30, 2025, and November 04, 2025, wherein the CA Sarang claimed that the elections were conducted in good faith only and within the ambit of the authority given to him. He further highlighted that the Chartered Accountants Act 1949 does not specifically mention any restrictions or procedures to conduct branch elections. Hence, considering the same, he adopted a fair and suitable process without violating any ICAI law or guidelines. He additionally stated that the action performed by him was genuine/honest and had been performed with the objective of conducting smooth elections. The candidates confirmed their withdrawal over the phone in front of witnesses, which he considered sufficient. He also highlighted delays in the complaint process (over eight years) and claimed this affected his defence.

Two candidates named CA Pravina Oswal and CA S. N. Godbole, confirmed on oath that their withdrawals were voluntary and done via phone. The Branch In-Charge also confirmed witnessing the phone communication. They had no complaints against the Respondent.

Considering the aforesaid findings, the ICAI Board of Discipline ruled that whatever was done by CA Sarang Satish Kolhapure was in good faith, was a reasonable process under ICAI, and did not harm the profession’s reputation. The complainant also made a mistake in the statutory form, which was noted. In conclusion, the Board concluded that CA Sarang Satish Kolhapure was not guilty of professional misconduct. The case was closed under ICAI rules.