Applicability of CA Act...

The Act is applicable on member whether he is in India or outside India

so in the second case he shall be held guilty of professional misconduct...

what you say all ?

there are many instance 

(i)           If he includes in any statement, return or form to be submitted to council, particulars knowing them to be false.

(ii)          If he, not being a fellow styles himself as a fellow.

(iii)        Doesn’t supply information called for, or doesn’t comply with requirement asked for, by council or any of its committees.

further read schedules of CA Act, 1949 from ICAI module

Hi dude,

Yes, CA Act is applicable to all members who are in India or not

but it is not applicable to what members do OUTSIDE INDIA.

In your case CA has formed partnership outside India and hence HE WILL NOT BE GUILTY UNDER C.A. ACT