Disciplinary Proceedings are distinct from Criminal Proceedings and operate on different standard of Proof: ICAI
“ln Departmental proceedings, factors prevailing in the mind of the Disciplinary authority may be many, such as enforcement of discipline of to investigate level of integrity of delinquent or other staff. The standard of proof required in those proceedings is also different from that required in a criminal case.” - Supreme Court
By Navasree A.M - On February 20, 2024 5:43 pm - 3 mins read
The Board of Discipline of Institute of Chartered Accountants of India ( ICAI ) clarified that the disciplinary proceedings are distinct from criminal proceedings and operate on a different standard of proof. The board was dealing with a case where the respondent-CA’s irregularities came out through a newspaper article published by the Time of India…
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