THE COST AND WORKS ACCOUNTANTS — THE COST ACCOUNTANTS ACT, 1959

## Page 1 THE COST AND WORKS ACCOUNTANTS (PROCEDURE OF INVESTIGATIONS OF PROFESSIONAL AND OTHER MISCONDUCT AND CONDUCT OF CASES) RULES, 2007 (as amended in 2012) ## Page 3 Cost and Works Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007 Rules Page No. Short title and commencement 123 1. CHAPTER I PRELIMINARY Definitions and Interpretations 123 2. CHAPTER II Procedure for filing complaint 125 3. Fee for filing complaint 126 4. Registration of complaint 126 5. Withdrawal of a complaint 6. 128 Information 128 7. CHAPTER III Procedure of Investigation Procedure to be followed by Director on a complaint 129 8. Examination of the Complaint 130 9. Mode of Sending Notice 10. 131 Certain provisions relating to complaint also to be 11 applicable for information relating to misconduct of members 132 Time limit on entertaining complaint or information 12. 132 CHAPTER IV BOARD OF DISCIPLINE Functioning of Board of Discipline 133 13. Procedure to be followed by the Board of Discipline 14. 133 Orders of the Board of Discipline 135 15. ## Page 4 Rules Page No. CHAPTER V DISCIPLINARY COMMITTEE Constitution and functioning of Committee 16. 136 Allowance to the members nominated by the 17. Central Government 137 Procedure to be followed by the Committee 18. 137 Orders of the Committee 140 19. CHAPTER VI MISCELLANEOUS Attendance of hearings by the complainant, respondent 20. and witness 141 Residuary provision 141 21. FORM I 142 [122] ## Page 5 Cost and Works Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007 NOTIFICATION New Delhi the 27th February 2007 GSR 113(E). - In exercise of the powers conferred by clauses (c) and (d) of subsection (2) of section 38A, read with