https://www.taxtmi.com/caselaws?id=442004 The Bombay HC considered whether any further disciplinary action was warranted under the Chartered Accountants Act, 1949 after charges of non-reporting in an audit context were found proved. The surviving respondent had already retired, surrendered the certificate of practice, and undertaken not to use the professional designation, while the reference related to long-past transactions and had remained pending for decades. In these circumstances, the Court found no basis for continuing proceedings and directed that the disciplinary reference be closed without any further action or penalty against the respondent. en-us Wed, 02 Aug 2023 00:00:00 +0530 Wed, 23 Aug 2023 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442004 The Bombay HC considered whether any further disciplinary action was warranted under the Chartered Accountants Act, 1949 after charges of non-reporting in an audit context were found proved. The surviving respondent had already retired, surrendered the certificate of practice, and undertaken not to use the professional designation, while the reference related to long-past transactions and had remained pending for decades. In these circumstances, the Court found no basis for continuing proceedings and directed that the disciplinary reference be closed without any further action or penalty against the respondent. Case-Laws Indian Laws Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442004