https://www.taxtmi.com/caselaws?id=459012 A Chartered Accountant's certification work must reflect reasonable skill, care and caution, including basic verification of figures before issuing a professional certificate. Gross negligence can amount to professional misconduct where the conduct shows a failure to act honestly and reasonably rather than a mere error of judgment. Here, although an incorrect export value was certified, the conduct was treated as bona fide because the mistake was promptly pointed out to the concerned party and the surrounding circumstances did not justify formal reprimand. A caution or warning was considered sufficient, and the disciplinary reference was closed without punitive action. en-us Tue, 05 Sep 2000 00:00:00 +0530 Tue, 26 Nov 2024 10:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459012 A Chartered Accountant's certification work must reflect reasonable skill, care and caution, including basic verification of figures before issuing a professional certificate. Gross negligence can amount to professional misconduct where the conduct shows a failure to act honestly and reasonably rather than a mere error of judgment. Here, although an incorrect export value was certified, the conduct was treated as bona fide because the mistake was promptly pointed out to the concerned party and the surrounding circumstances did not justify formal reprimand. A caution or warning was considered sufficient, and the disciplinary reference was closed without punitive action. Case-Laws Indian Laws Tue, 05 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459012