https://www.taxtmi.com/caselaws?id=213820 Professional misconduct under Clause 7 of Part I of the Second Schedule to the Chartered Accountants Act, 1949 requires the impugned act or omission to arise from the professional duties of a chartered accountant. Where the respondent acted as an arbitrator or mediator under the parties' arrangement, those functions were not exclusive to a chartered accountant and could be performed by any person. Even if the conduct in that role was alleged to be unfair, it was not connected with the discharge of chartered accountant duties. The respondent was therefore not guilty of professional misconduct and no disciplinary action was warranted. en-us Fri, 12 Aug 2011 00:00:00 +0530 Tue, 12 Feb 2013 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213820 Professional misconduct under Clause 7 of Part I of the Second Schedule to the Chartered Accountants Act, 1949 requires the impugned act or omission to arise from the professional duties of a chartered accountant. Where the respondent acted as an arbitrator or mediator under the parties' arrangement, those functions were not exclusive to a chartered accountant and could be performed by any person. Even if the conduct in that role was alleged to be unfair, it was not connected with the discharge of chartered accountant duties. The respondent was therefore not guilty of professional misconduct and no disciplinary action was warranted. Case-Laws Indian Laws Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213820