ICAI debars CA for delegating paper checking work

The Disciplinary Committee of ICAI has debarred Chartered Accountant for delegating paper checking work and carrying Answer Sheets from one place to another and also penalised him.

That vide findings dated 07-02-2023 under Rule 18(17) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the Disciplinary Committee was inter-alia of the opinion that CA. Surajit Datta (M. No. 061755) (hereinafter referred to as the Respondent”) was GUILTY of professional misconduct falling within the meaning of Item (1) of Part II of Second Schedule and Other Misconduct falling within the meaning of item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949.

That pursuant to the said findings, an action under Section 218(3) of the Chartered Accountants (Amendment) Act, 2006 was contemplated against the Respondent and a communication dated 12th April 2023 was addressed to him thereby granting an opportunities of being heard in person / through video conferencing to make a written & verbal representation before the Committee on 27th April, 2023.

The Committee noted that on the date of hearing i.e., 27th April 2023, the Respondent was present through video conferencing from Kolkata Office. The Respondent confirmed receipt of the finding of the Committee and made his verbal submissions on the same.

The submission brought on record by the Respondent are in brief as under:

• That he vehemently denies that he parted with the answer book sent to him for evaluation with an unauthorized person Mr. Pabitra Das.
• That the said Mr. Pabitra Das was his office person and that he had never asked him to examine the answer scripts.
• That the answer scripts were recovered from his paternal home at Bag Bazar and at the time of recovery of answer books the said Mr. Pabitra Das was present in the said premises.
• That as per given terms of examination department, he has already been removed permanently from the panel of examination by the examination committee before disciplinary proceedings has started. An examiner cannot be punished twice for the same cause of action as it would tantamount to double jeopardy.

The Committee concurred with the reasoning as contained in findings holding the Respondent Guilty of professional misconduct vis-a-vis verbal submissions of the Respondent as made before the Committee.

Keeping in view the facts and circumstances of the case, material on record including verbal submissions of the Respondent on the findings of the Committee, the Committee ordered that name of the Respondent (CA. Surajit Datta (M. No. 061755,) be removed from the Register of members for a period of three months, and a fine of Rs.25,000 (Rupees Twenty-Five Thousand) be imposed upon the Respondent to be paid within 90 days of receipt of the Order. If the Respondent fails to pay the fine within the stipulated period, his name be removed from the Register of Member for an additional period of one month.

For Official Order Download PDF Given Below: