Dissenting Opinion Against ICAI President and Council Members Not Professional Misconduct: ICAI drops Proceedings Against Chartered Accountant [Read Order]
Dissenting Opinion Against ICAI President and Council Members – ICAI – Professional Misconduct – ICAI drops Proceedings Against Chartered Accountant – Chartered Accountant – Taxscan
Dissenting Opinion Against ICAI President and Council Members – ICAI – Professional Misconduct – ICAI drops Proceedings Against Chartered Accountant – Chartered Accountant – Taxscan
The Institute of Chartered Accountants of India (ICAI) dropped proceedings against a Chartered Accountant and observed that the expressing dissenting opinion against ICAI President and Council Members will not amount to Professional Misconduct.
It has been alleged against the Respondent that he wrote an email to all Council Members that the then President. He also wrote to other persons also stating therein that the then President, CA. Manoj Fadnis compromised his position and participated in the Examination Committee proceedings despite his conflict of interest, even after clarifications given by then President as well as the Secretary.
Also, there was an email wherein while responding to a member, the Respondent mentioned that, "Mr. President has goofed up the matter". It was thus alleged that by using such type of words, he has tried to tarnish the image of the President of the Institute without any basis or substantiation.
The respondent contended that freedom of speech and expression is a fundamental right guaranteed by the Constitution of India under Article 19(1)(a). This right allows citizens to express their thoughts, opinions, and beliefs freely without fear of censorship or retaliation.
It was further contended that the Constitution is binding both on the Council of ICAI and the Respondent. Hence, when the Respondent provides certain opinions, expresses his views and speaks on certain matters, the same is allowed as per the Constitution and the said right cannot be taken away from the Respondent.
A Two-Member Bench of the Board comprising CA. Rajendra Kumar P, Presiding Officer and Dolly Chakrabarty (IAAS, retd.), Government Nominee observed that “Although the Respondent should have been more careful in his choice of words while sending the email communication to the Members of the Council/others referring to then President in Office, however, the same cannot be stretched upon so as to amount to Other Misconduct falling within the meaning of Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949 especially when the term 'Other Misconduct' has not been defined conclusively in the Statute and is therefore non-exhaustive.”
Accordingly, the Board was of the view that the Respondent, CA Rajkumar S Adukia, was not guilty in respect of the charge alleged.
To Read the full text of the Order CLICK HERE
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