The Institute of Chartered Accountants of India (ICAI) banned Chartered Accountant (CA), Timir Kanti Hazra for one year for Violation of Chartered Accountants (CA) Act, 1949on valuation of answer book of Chartered Accountant (CA) exam while travelling through Train.
The Examination department noticed that a video clip was in circulation on social media; whereby a person was seen evaluating answer books while travelling on a bus/train. On scrutiny, it was found by the Informant Department that the aforesaid person was CA. Timir Kanti Hazra the Respondent, was an examiner of Paper 2, Strategic Financial Management, Final old course November 2019 examination.
As per procedure; examiners are advised to download and take printouts of 5 sample answer books and Model Solutions from the examiners portal and evaluate these sample answer books by the model solution and bring these sample answer books to the workshop for getting reviewed by the Head/ Associate Head Examiner.
It is also brought on record by the Informant that the Respondent has admitted on WhatsApp that he was evaluating the sample answer books while travelling thus the Respondent is in serious violation of Clause E of Instruction to Examiners whereby examiners are instructed not to carry the answer books from one place to another and also should not undertake the evaluation work while travelling from one place to another.
It was alleged that Respondent has violated Clause E of the Instruction to Examiners whereby examiners are instructed not to carry the answer book from one place to another and also should not undertake the evaluation work while travelling from one place to another e.g., by train, Air etc.
A Coram comprising CA Aniket Sunil Talati, Presiding officer, Shri Jugal Kishore Mohapatra,(IAS)Shri Prabhash Shankar, (IRS) and C A Gyan Chandra Misra, a member observed that the Respondent has shown complete disregard of the onerous responsibility and faith placed on him by the Examination Department and he has dealt the matter with not much amount of seriousness required of him and he has not exercised reasonable care and caution as expected from a professional/ Chartered Accountant.
“The negligent attitude of the Respondent not only put the image of ICAI and its examination system at stake in the eyes of all stakeholders but also such an act on his part is a clear-cut violation of the guidelines issued Uy the examination Committee of ICAI i.e., Clause E of General Instructions to the examiners.”, the Committee held.
The Committee found the respondent guilty of Professional Misconduct falling within the meaning of Item (1) of Part II of the 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.
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