A person (Mr. N) is disqualified u/s 164(2) from being appointed as a Director
but the auditor has not checked the Director's Qualification and audited other companies wherein the Mr.N is a Director.
Is the auditor guilty of Professional Misconduct.?
If yes under which clause & schedule??
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Professional Misconduct
Replies (2)
Schedule 2 part 1 clause 8, CA in practice shall be guilty of professional misconduct if he does not exercise due diligence or is grossly negligent in conduct of his duties.
I think first schedule-clause 12 is also applicable to allow a disqualified director to work as a member.
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