https://www.taxtmi.com/caselaws?id=102398 A disciplinary referral under the Chartered Accountants Act, 1949 based on a prima facie opinion of professional misconduct should not be quashed at the threshold, because that opinion is only an initial assessment and the disciplinary process must be allowed to proceed. On auditor appointment, the statutory duty under item 9 of the First Schedule is to ascertain compliance with section 225 of the Companies Act, 1956 before acceptance; registered post is not the only permissible mode of notice under that provision, and the code of conduct cannot widen the statutory test. The required standard is a real and reasonable ascertainment on the facts, to be examined by the disciplinary authorities. en-us Tue, 17 Aug 1993 00:00:00 +0530 Tue, 14 Feb 2012 17:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102398 A disciplinary referral under the Chartered Accountants Act, 1949 based on a prima facie opinion of professional misconduct should not be quashed at the threshold, because that opinion is only an initial assessment and the disciplinary process must be allowed to proceed. On auditor appointment, the statutory duty under item 9 of the First Schedule is to ascertain compliance with section 225 of the Companies Act, 1956 before acceptance; registered post is not the only permissible mode of notice under that provision, and the code of conduct cannot widen the statutory test. The required standard is a real and reasonable ascertainment on the facts, to be examined by the disciplinary authorities. Case-Laws Companies Law Tue, 17 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102398