ICAI Condemns CA Examiner for Carrying Answer Sheet from one place to another and Designating Third Party to Check Papers

The Chartered Accountant Examiner is penalised by the Institute of Chartered Accountants of India (ICAI) for moving answer sheets of Intermediate Examination from one location to another and giving the paper-checking task to a separate party who is not affiliated with ICAI in any way. The CA was given a Rs. 25,000 fine by the ICAI, and his name was also taken from the Register of Members for three months. A memo from the Examination Department of the Institute of Chartered Accountants of India, dated August 16, 2019, was delivered by the Additional Secretary (Examinations). This memo included accusations against CA Surajit Datta, who was an examiner for the paper 3 Cost Accounting and Finance Management in the Intermediate IPC Old Course May/June 2019 Examination. The memo claimed that Mr. Datta allowed an unauthorized individual, Shri Pabitra Das, respondent’s friend and a commerce graduate to access and handle the answer books meant for assessment. This act was deemed inappropriate as the assignment was confidential and of a personal nature. The allegation against the Respondent is that he has violated Clause 'E' of of Para 11, 12 & 14 of the General Instruction to Examiners whereby examiners are instructed to examine personally the answer books and they cannot show the answer books to anyone, delegate the work to anyone else and cannot carry answer books from one place to other place. The Respondent - CA submitted that the Examinership is not a professional work as defined under the Chartered Accountants Acts 1949 and its schedules. The address of his Baghbazar residence was there in ICAI record as per the files maintained by ICAI in 2015 where he used to evaluate also. Another submission made was that his inability to evaluate answer books given to him out of his capacity of 540 numbers was communicated to the Examination department but no action was taken. None of the answer books are missing and those remain not evaluated by him except 20 sample answer books at the time of seizure. Upon examining the documents in the records, it was additionally noted that a total of 240 answer books were discovered in the possession of an individual named Shri Pabitra Das, who is not affiliated with the ICAI as an examiner. The Disciplinary committee observed that an examiner was required to examine the answer books personally and cannot delegate the work. Also, he cannot shift or carry the answer sheets from one place to another. Further noted that the examination committee has communicated all necessary details and instructions to be followed by the examiner to the respondent-CA. Accordingly, the Committee was not satisfied with the Respondent's submission that he was not informed that in case of deviation to the General Instruction to the Examiner, any disciplinary case can be initiated by the Disciplinary Directorate. 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 clear-cut violation of the guidelines issued by the examination Committee of ICAI i.e., Clause E of General Instructions to the examiners, stated the committee. Upon reviewing the presented submissions by the respondent, the Committee reached the determination that the Respondent is guilty of Professional Misconduct as defined under Item (1) of Part 11 of the Second Schedule, as well as 'Other Misconduct' as defined under Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949. Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates