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2016 (7) TMI 1189 - HC - Indian LawsRunning coaching classing by chartered accountant while using the prefix as 'CA' - wilful violation of the statement given to the Court - Disciplinary proceedings against the Chartered Accountant (CA) - guilty of “other misconduct” falling within the meaning of clause (2) Part-IV of the First Schedule to the Chartered Accountants Act, 1949 - Learned counsel for the petitioner further contends that the respondent along with his name is mentioning “CA”, which implies that he is offering the services of the accountancy and representing himself as Chartered Accountant. Held that:- This contention is also not acceptable as the respondent is registered as a Chartered Accountant and till he is removed from the rolls, he is entitled to use the prefix and suffix “CA”. - the respondent has been awarded the punishment of reprimand and has neither been suspended nor removed from the rolls of the Institute of Chartered Accountants of India. The issuance of advertisements offering to take coaching classes and to impart of training to aspirants of the profession of chartered accountancy, in the above circumstances, cannot be said to be carrying on the profession of chartered accountancy so as to constitute wilful violation of the undertaking given to this court on 14.03.2016. Petition dismissed - Decided in favor of Respondent/ Chartered Accountant.
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