THE COST AND WORKS ACCOUNTANTS (PROCEDURE OF INVESTIGATIONS OF PROFESSIONAL AND OTHER MISCONDUCT AND CONDUCT… — THE COST ACCOUNTANTS ACT, 1959

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