Monday, May 18, 2020
Professional Misconduct - 58343 Words
PROFESSIONAL MISCONDUCT By: Mrs. Surbhi Bansal M.Com., FCA Sec.2 (2): Members deemed to be in practice: If he i) Engages himself in practice of accountancy, or (ii) Offers to perform audit related services or holds himself out to the public as an accountant, or (iii) Renders professional service or assistance in Matters of accountant interest etc., or, (iv) Renders such other services which as per opinion of the council, to be rendered by C.A. in practice. (Mgt. consultancy service) Explanation : (1) C.A. who is salaried employer of C.A. in practice shall be deemed to be in practice for limited purposes of training articled clerk. (2) C.A. shall be deemed to be in practice if he, in hisâ⬠¦show more contentâ⬠¦Section 27 : Maintenance of Branch office : Office: Where name Board of firm is affixed or which is described as place of business on any professional stationary. Thus a C.A can have a name plate of himself describing him as Chartered Accountant but not that of the firm at his place of residence, as it will be construed as branch As a general rule, Each one of such offices should be in separate charge of a member of Institute. Exception (No separate in charge is needed) |For member practicing is Hilly Areas |For all members | |(i) In plains for period [pic]3 months in winter season, |(i) If second office is located in same | |(ii) Temporary office not to be mentioned as place of Business |accommodation or premises or | |Correspondence continue at permanent office, . |(ii) If second office is located in same city, or | |Before coming to plains in every winter | | |at close of such office in plains, inform ICAI. |(iii) If second office is Located within 50Show MoreRelatedShould Professional Negligence Or Misconduct?1719 Words à |à 7 Pagesinvestigation is carried out to collate all the information and facts that are relevant to the case before any potential disciplinary matters come into play and this could include a meeting with the employee in question. In cases where professional negligence or misconduct are apparent then it is advisable that different people should do the investigations and disciplinary hearings. When possibilities of suspension with pay may arise, then the period needs to be as brief as possible while the investigationsRead MoreDisorderly Ethics: The Implications of Misconduct in Scientific Publishing Professional integrity1500 Words à |à 6 PagesImplications of Misconduct in Scientific Publishing Professional integrity in scientific research is an essential component in maintaining the reliability of data collected by researchers, not to mention the researchers themselves. However, studies have revealed that a concerning number of scientists have admitted to playing fast and loose with publishing guidelines. 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However, it seems unclear that the view of misconduct as being simplyRead MoreThe Code Of Silence Essays996 Words à |à 4 Pagesof honest officers too afraid to talk but also because of the supervisors who feared the consequences of a corruption scandal more than corruption itself (IvkoviÃâ¡, 2003) Police officers often have to make decisions based on what they describe as professional experience rather than a specific code of ethics. A study was conducted to determine what types of activities officers would report to superiors if they witnessed fellow officers engaging in them (Westmarland, 2005). The results of the study suggestRead MorePolice Corruption2879 Words à |à 12 Pagesto deter it. (Sherman 1978: p.31). General police deviance can include police bribery, police brutality, police misconduct and intimidation. 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