ICAI suspends member for one year after disciplinary and appellate affirmation

The Institute of Chartered Accountants of India (ICAI) has formally directed the removal of a chartered accountant’s name from its Register of Members for a period of one year, following the culmination of disciplinary, appellate, and writ proceedings. The action stems from established findings of professional and other misconduct under the Chartered Accountants Act, 1949, and demonstrates how disciplinary decisions attain finality when statutory and judicial remedies are exhausted or not effectively pursued.

This notification, issued from New Delhi on 13 April 2026, confirms that the Disciplinary Committee’s verdict—subsequently sustained by the Appellate Authority and left undisturbed by the Bombay High Court—has now been implemented through exercise of powers under Section 20(2) of the Chartered Accountants Act, 1949 read with Regulation 18 of the Chartered Accountants Regulations, 1988.

Background of the disciplinary action

The proceedings originated with a reference against CA. Yogesh Parshottam Gori (Membership No. 132809), practising from Navi Mumbai. After investigation and inquiry under the prescribed mechanism, the matter reached the Disciplinary Committee constituted under the Chartered Accountants Act, 1949 and the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007.

Following a detailed evaluation of the complaint, records, and submissions, the Disciplinary Committee recorded a finding of guilt in respect of both:

  • Professional Misconduct under Item (7) of Part I of Second Schedule to the Act; and
  • Other Misconduct under Item (2) of Part IV of First Schedule to the Act.

These provisions broadly deal with serious lapses in professional behaviour and conduct unbecoming of a member of a professional body, which can invite stringent sanctions including removal from membership.

The action of ICAI is rooted in multiple statutory and regulatory provisions, notably:

  • Section 21B(3) of the Chartered Accountants Act, 1949 – dealing with orders passed by the Disciplinary Committee upon conclusion of inquiry.
  • Rule 18(17) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007 – concerning the manner in which findings and orders are recorded and communicated.
  • Rule 19(1) of the said Rules – ensuring the member is given a reasonable opportunity of being heard before a penalty is imposed.
  • Section 22G of the Chartered Accountants Act, 1949 – providing for an appeal to the Appellate Authority against orders of the Disciplinary Committee.
  • Section 20(2) of the Chartered Accountants Act, 1949 – empowering ICAI to remove a member’s name from the Register of Members in accordance with an order of the competent authority.
  • Regulation 18 of the Chartered Accountants Regulations, 1988 – stipulating the procedure for giving effect to such removal.

Note: These provisions collectively ensure that disciplinary decisions are subject to due process, appellate supervision, and, where invoked, judicial review, before they culminate in final enforcement like removal from membership.

Findings and penalty by the Disciplinary Committee

Nature of misconduct established

The Disciplinary Committee, acting in terms of Section 21B(3) read with Rule 18(17), concluded that **CA.