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Compliance Groups
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🤔 Can ICAI take action only against individual members for professional misconduct and not against a CA firm as a whole?

*Delhi High Court disposing of 10 writ petitions in this regard*

In its judgement dated 3 July 2024, the Delhi High Court held:

1. 📌 Considering the scheme of the Act, particularly Sections 21A, 21B and Rule 8, ICAI is fully empowered to take action against firms as well.

2. 📌 Rule 8(2) of The Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules 2007 should not be interpreted to mean that action could be taken against a firm only if no member was nominated by the firm for this purpose.

3. 📌 There is an imminent need to notify amendments of 2022 to the Act to strengthen ICAI and to set out a framework in which multinational accounting firms could operate in India.

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OZGiAN - The Legal Community Groups Pay your OZGiAN Fee ₹192/year 🏠 Pay ➡ ozg@upi

*Major Changes in DSC as per CCA guidelines which will be effective from 1st July 2024*

The office of Controller of Certifying Authorities ( ) has mandated changes to enhance data security, streamline operations, and improve service delivery. As part of these changes, they’ve issued the IVG ( Guidelines) in alignment with the ( ), 2023.

▶️ Direct invoices will be issued to DSC Applicants by Companies.

▶️ Mobile number should be in the name of DSC Applicant. Telecom Records shall be fetched and verified.

▶️ link will be sent directly to applicants by email and mobile. DSC Dealer won't have the access to Video Link.

▶️ Due to these changes, the price of DSC may increase drastically.

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OZGiAN - The Legal Community The official channel of OZGIANs (members and fellows at OZG). Find more at ozgian.com 📬 [email protected]