Revise Professional Ethics Clauses

Last updated: 12 April 2016

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Schedules to CA Act,1949 #pdf

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Part-IPart-IIPart-IIIPart-III (Other Misconduct) Practicing CACA in ServiceAll CAAll CA Clause-1Permitting outsider to use his nameNa Dena (Salary)Falsely Act as FCAGuilty of Offence (Jail ≤ 6m ) Clause-2Sharing Fees W ith Others (Na Dena)Na Lena (Salary)No Info To AuthoritiesDisrepute Profession Clause-3Sharing Fees Of Others (Na Lena)False Info to Outsiders Clause-4Partnership in & outside India Clause-5W rongly Share Work (means /person) Clause-6Solicits Clients/Professional W ork Clause-7Advertise acievements/designations Clause-8Prior Commu. with prev. auditor Clause-9Compliance of Sec 139/140 (Rem/Appt) Clause-10Charge Fees on % / future basis Clause-11Engage in other occupation Clause-12Certify FS or Reports (by others) Part-IPart-IIPart-III (Other Misconduct) Practicing CACA in ServiceAll CA Clause-1Breach of ConfidentialityContravene any provision.Guilty (Jail > 6m ) Clause-2Certify FS w/o examinationDisclose info of Office Clause-3Certify Prospective data (w/o source,basis)False Info to Authorities Clause-4Substantial Interested auditsMisuse Client's money Clause-5Failure to Disclose known Material Fact Clause-6Failure to Report known Material Mistate. Clause-7Due Diligence / Grossly Negligent Clause-8Express Opinion w/o SAAE OR No Opinion inspite of SAAE Clause-9Disclosure of deviation from GAAP,etc. Clause-10Mix client's money with own By- Chaitanya P. First Schedule (Professional Misconduct) Schedules to The Chartered Accountant Act, 1949 Second Schedule (Professional Misconduct) Clauses Clauses

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