As you said that CA’s who are in teaching field those people should not do advertisement they should not publish their photo or, CA prefix , but all people are doing like that only isn’t a professional misconduct
Yes you CA holding COP who are in teaching profession. Should not advertise their association with coaching class, they should only advertise subjects.
This thing is around 1.5-2 year old, its not practical, professor is the most important factor for students. As its not practical, it is not possible to implement same. So academically professors are on wrong foot but practical problems exist.
There are other clauses and announcement where practical implementation is difficult. So for exams answer it is misconduct and in practical life yiu can afford to ignore it.