https://www.taxtmi.com/caselaws?id=446424 Disciplinary proceedings under the Chartered Accountants Act, 1949 and the 2007 Rules are personal in nature and are directed against the member responsible for the audit. Where a firm discloses the partner who conducted the audit and that member dies before the complaint is pursued, the proceedings cannot continue against the firm as a substitute for the deceased member. The proviso to Rule 8(2) did not apply because the case was not one where no member had accepted responsibility for the allegations. The closure of the complaint as infructuous was therefore upheld, and reopening of the disciplinary process was refused. en-us Wed, 29 Nov 2023 00:00:00 +0530 Tue, 05 Dec 2023 06:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446424 Disciplinary proceedings under the Chartered Accountants Act, 1949 and the 2007 Rules are personal in nature and are directed against the member responsible for the audit. Where a firm discloses the partner who conducted the audit and that member dies before the complaint is pursued, the proceedings cannot continue against the firm as a substitute for the deceased member. The proviso to Rule 8(2) did not apply because the case was not one where no member had accepted responsibility for the allegations. The closure of the complaint as infructuous was therefore upheld, and reopening of the disciplinary process was refused. Case-Laws Indian Laws Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446424