Rohit AgrawalRohit Agrawal asked 5 months ago
2 Answers
RaviRavi Staff answered 5 months ago

83 A member of the Institute who is an employee, if not exercises due diligence and is grossly negligent in the conduct of his duties, will be guilty of professional misconduct:
(a) under Clause 7 of Part I of Second Schedule to Chartered Accountants Act, 1949.
(b) under Clause 1 of Part II of Second Schedule to Chartered Accountants Act, 1949.
(c) under Clause 2 of Part II of Second Schedule to Chartered Accountants Act, 1949.
(d) under Clause 8 of Part I of Second Schedule to Chartered Accountants Act, 1949.
 
Question is on gross negligence of employee and not CA in practice so cl 6 part 1 second schedule is not applicable , author has applied cl1 part 2 second schedule but as per me it is other misconduct so cl2 part 4 first schedule 

RaviRavi Staff answered 5 months ago

we have this case in our book on other misconduct 

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