Icai professional ethics for tax auditors

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Do professional ethics issued by ICAI apply to tax auditor of a "firm"?(note, I'm talking about a firm, not a Company. I'm talking about tax audit and not statutory audit). My question is, can a tax auditor of a firm be deemed guilty of professional misconduct?

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yes he wud be held guilty as ICAI has prescribed the limit of 60 tax audits per partner in a partnership firm. if he accepts tax audits more than prescribed limit then he wud be definitely held guilty of professional misconduct
Simple concepts is CA is liable under professional ethics... And tax audit also conducted by CA only

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