Professional misconduct covers conduct unbecoming of a Chartered Accountant, with reprimand upheld for a threatening client communication.

A Chartered Accountant was found guilty of professional misconduct for attaching a threatening note to a bill sent to a client. The Court treated the accompanying language, including a threat of legal action and a reference to tax verification, as conduct unbecoming of a professional and broad enough to fall within misconduct even if not expressly listed in the schedules. Allegations of solicitation of work and disclosure of confidential information were not established. The disciplinary recommendation of reprimand was upheld, and the penalty under Section 21(6)(b) was sustained.

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Issues: Whether the respondent committed professional or other misconduct by annexing a threatening note to the bill addressed to the client and whether the Council's recommendation of reprimand was warranted.

Analysis: The complaint and disciplinary record showed that the respondent had rendered accounting services to the complainant and later raised a consolidated bill for past services. The Court treated the alleged monetary dispute as not requiring further adjudication in these proceedings. The decisive conduct was the language used in the accompanying communication, which contained a threat of legal action and a reference to tax verification in a manner found unbecoming of a Chartered Accountant. The Court construed professional misconduct under the Act broadly enough to include conduct outside the specific schedules where the act is one that a reasonable member of society would find unacceptable from a professional. The allegations regarding solicitation of work and disclosure of confidential information were not established.

Conclusion: The respondent was held guilty of misconduct for sending the threatening note and the penalty of reprimand under Section 21(6)(b) was affirmed.

Final Conclusion: The reference was answered against the respondent, and the disciplinary penalty of reprimand stood sustained.

Ratio Decidendi: A Chartered Accountant may be found guilty of professional or other misconduct for conduct unbecoming of a professional, even if the act is not expressly enumerated in the schedules, where the conduct is one that civil society would reasonably censure.

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