Signing ITR as True Copies Without Consent of Client is Professional Misconduct: ICAI Reprimands CA [Read Order]

The Institute of Chartered Accountants of India reprimanded a Chartered Accountant (CA) and observed that signing Income Tax Returns (ITR) as true copies without consent of client falls within the ambit of professional misconduct.

While considering the documents on record, the Committee noted that the Respondent had merely relied upon the letter from the wife of the Complainant authorizing him to provide the certified income tax returns of the Complainant and his mother and thus, the alleged act of certification by the Respondent was without due authorization by the Complainant. Hence the Respondent, without the consent and knowledge of the Complainant, signed/certified the Income Tax Returns of the Complainant and his mother as true copies.

The Committee noted that although there was no dispute regarding the authenticity of the ITR, yet, the Respondent was duty bound to inform and accordingly take consent/ authorization from the Complainant and his mother while signing/certifying the ITR as true copies.

It was also noted that despite reasonable opportunities were extended to the Respondent, he never appeared before it. The Committee, in absence of any defence of the Respondent on the observations of the Board of Discipline, was of the view that the Respondent had nothing further in his defence. Accordingly, the Committee in its considered opinion held that the Respondent is guilty for not exercising due diligence while conducting his professional duties.

The Committee further noted the oral submissions of the Respondent on record and that there is no complaint as to the contents or any flaw in the alleged certificate. The Committee noted that there is no evidence that the Respondent performed the certification work with mala fide intent or with the intent of causing the Complainant any wrongful loss. It was further observed that a professional is required to respect the clients' confidentiality and not part with sensitive financial information without knowledge / approval of the client.

The Board finally ordered that the respondent, CA Mayur Kailas Bamb, to be reprimanded.

To Read the full text of the Order CLICK HERE

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