ICAI Disciplinary Committee Clears CA in Forgery and UDIN Non-Compliance Case
A complaint was filed by Shri Rachhpal Singh against CA Anshul Mittal (Partner at M/s Krishan K. Mittal & Co) before the
Institute of Chartered Accountants of India. The complainant alleged that the respondent had issued certain certificates without mentioning the firm’s FRN, failed to generate the mandatory UDIN for some documents, and signed a provisional income and expenditure account showing an inflated turnover to help a client qualify for a government tender.
CA Mittal denied the allegations relating to the certificates and the overstated financial figures, stating that the signatures appearing on those documents were forged. The matter was examined during disciplinary proceedings, where forensic examination and related police investigation records were also considered.
Main Issue: Whether the respondent was guilty of professional misconduct under the Chartered Accountants Act, 1949 for issuing documents without FRN/UDIN and allegedly certifying inflated financial figures.
Tribunal Ruling: The Disciplinary Committee of the Institute of Chartered Accountants of India cleared CA Anshul Mittal of all charges. The Committee relied on a forensic report and the findings of a police investigation, which confirmed that the signatures on the disputed documents had been forged. In view of this evidence, the Committee accepted the respondent’s stand that he had not issued those documents.
On the issue of documents admittedly signed without UDIN, the Committee accepted the explanation that the lapse occurred during the initial phase of the UDIN system when technical issues were being faced and relaxation measures had been provided by ICAI. As there was no evidence of mala fide intent or falsification, the Committee treated it as a minor procedural lapse. Accordingly, the respondent was found not guilty of professional misconduct and the case was closed.
To Read Full Order, Download PDF Given Below
Meetu Kumari
Mar 11, 2026
