https://www.taxtmi.com/caselaws?id=105712 A Chartered Accountant who issued a certification without properly verifying the underlying books and records was found to have acted below the minimum professional standard. The professional admitted ignorance of the relevant export policy, could not clearly identify the records examined, gave evasive answers on verification, and failed to explain inconsistencies in the certified figures. The document states that a certification carries an expectation of authenticity and requires reasonable inquiry, accuracy, and professional care before signing. On that basis, such unverified certification amounted to gross negligence and professional misconduct, and was treated as unethical and dishonourable conduct. en-us Mon, 23 Oct 2000 00:00:00 +0530 Wed, 07 Mar 2012 12:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105712 A Chartered Accountant who issued a certification without properly verifying the underlying books and records was found to have acted below the minimum professional standard. The professional admitted ignorance of the relevant export policy, could not clearly identify the records examined, gave evasive answers on verification, and failed to explain inconsistencies in the certified figures. The document states that a certification carries an expectation of authenticity and requires reasonable inquiry, accuracy, and professional care before signing. On that basis, such unverified certification amounted to gross negligence and professional misconduct, and was treated as unethical and dishonourable conduct. Case-Laws Companies Law Mon, 23 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105712