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    <title>2018 (7) TMI 923 - THE APPELLATE AUTHORITY - ICAI</title>
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    <description>Disciplinary proceedings against a chartered accountant were held not to be barred by limitation, as no material showed the initiation or continuation of the action was time-barred. The authority found professional misconduct under Clauses (7) and (8) of Part I of the Second Schedule because the audit working papers were vague, incomplete, and did not show proper examination, sufficient information, or due diligence before certifying the financial statements. On that basis, the disciplinary punishment was not interfered with and the appeals failed.</description>
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      <description>Disciplinary proceedings against a chartered accountant were held not to be barred by limitation, as no material showed the initiation or continuation of the action was time-barred. The authority found professional misconduct under Clauses (7) and (8) of Part I of the Second Schedule because the audit working papers were vague, incomplete, and did not show proper examination, sufficient information, or due diligence before certifying the financial statements. On that basis, the disciplinary punishment was not interfered with and the appeals failed.</description>
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