Abhash SinghAbhash Singh asked 2 years ago
1 Answers
RaviRavi Staff answered 2 years ago

Clarification issued under clause 6
Giving public interviews
While giving any interview or otherwise furnishing details about themselves or their firms in public interviews or to the press or at any forum, the members should ensure that, it should not result in publicity.
Due care should be taken to ensure that such interviews or details about the members or their firms are not given in a manner highlighting their professional attainments.

Clarification issued under clause 7
Members may appear on television and films and agree to broadcast in the Radio or give lectures at forums and may give their names and describe themselves as Chartered Accountants. Special qualifications or specialised knowledge directly relevant to the subject matter of the programme may also be given. But no reference should be made, in the case of practicing member to the name and address or
services of his firm. What he may say or write must not be promotional of him or his firm but must be an objective professional view of the topic under consideration.

if there is reference to word interview go for clause 6 where firm name is allowed but not highlighting and publicity.
if there is appearance in programs of television / radio or films then firm name is not allowed
if question specifies TV interview apply clause 6, as we have specific clarification about “Public Interview”
this view is also presented in Question 8 of PM as given below
Question 8
A partner of a firm of chartered accountants during a T.V. interview handed over a bio-data of his firm to the chairperson. Such bio-data detailed the standing of the international firm with which the firm was associated. It also detailed the achievements of the concerned partner and his recognition as an expert in the field of taxation in the country. The chairperson read out the said bio-data during the interview. Discuss whether this action by the Chartered Accountant would amount to misconduct or not.

Clause (6) of Part I of the First Schedule to the Chartered Accountants Act, 1949 prohibits solicitation of client or professional work either directly or indirectly by circular, advertisement, personal communication or interview or by any other means since it shall constitute professional misconduct. The bio-data was handed over to the chairperson during the T.V. interview by the Chartered Accountant which included details about the firm and the achievements of the partner as an expert in the field of taxation. The chairperson simply read out the same in detail about association with the international firm as also the achievements of the partner and his recognition as an expert in the field of taxation. Such an act would
definitely lead to the promotion of the firms’ name and publicity thereof as well as of the partner and as such the handing over of bio-data cannot be approved. The partner would be held guilty of professional miscount under Clause (6) of Part I of the First Schedule to the Chartered Accountants Act, 1949

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