https://www.taxtmi.com/caselaws?id=300312 A conviction for an offence involving moral turpitude was treated as a statutory disqualification under the Chartered Accountants Act, even though the offence pre-dated enrolment, because the focus is on the conviction and the nature of the offence rather than when the conduct occurred. The provision was read as a bar to both entry on and continued retention in the register, subject only to any pardon. Proceedings based on that disqualification were held distinct from professional misconduct proceedings, so a prior disciplinary inquiry was not required before removal action could proceed, although notice and a hearing remained necessary. en-us Thu, 21 Jan 2021 00:00:00 +0530 Sun, 23 Jan 2022 20:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300312 A conviction for an offence involving moral turpitude was treated as a statutory disqualification under the Chartered Accountants Act, even though the offence pre-dated enrolment, because the focus is on the conviction and the nature of the offence rather than when the conduct occurred. The provision was read as a bar to both entry on and continued retention in the register, subject only to any pardon. Proceedings based on that disqualification were held distinct from professional misconduct proceedings, so a prior disciplinary inquiry was not required before removal action could proceed, although notice and a hearing remained necessary. Case-Laws Indian Laws Thu, 21 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300312