This SOP emphasises ensuring a fair and transparent process while safeguarding the rights and professional dignity of Chartered Accountants during legal investigations
The Institute of Chartered Accountants of India ( ICAI ) has issued a Standard Operating Procedure ( SOP ) to be followed by police and other law enforcement agencies regarding the investigation, search, seizure, detention, interrogation, and arrest of Chartered Accountants ( CAs ). This SOP is designed to ensure that due process is followed…
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