THE COST AND WORKS ACCOUNTANTS (PROCEDURE OF INVESTIGATIONS OF PROFESSIONAL AND OTHER MISCONDUCT AND CONDUCT OF CASES) RULES; 2007 (as amend

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166 · Institute means the Institute of Cost Accountants of India constituted under the Act; ~Member ' means an associate or fellow member of the Institute and includes a person who was a member ofthe Institute on the date of the alleged misconduct; although he has ceased to be a member of the Institute at the time of filing the complaint, initiation of the inquiry Or thereafter; ~Presiding Officer' means the Presiding Officer of the Board of Discipline or Committee, as the case may be; ~Professional Address means the last registered address where a member is carrying on his profession (OT when he is carrying on his profession at more than onc place, the principal place): or the last registered place of employment or at his option, the place ofhis residence (ifthe member is employed); Or (iii) the last registered place of residence (if the member neither carried on the profession nor is employed); Or (iv) the last registered overseas address or at his option, the place of residence in India which shall be deemed to be the professional address for the purposes of these rules_ Regulations" means the Cost and Works Accountants Regulations, 1959,made under the Act, as amended from time to time; Respondent" means a member or a firm against whom the complaint or information has been received; "Schedule' means any Schedule or Schedules annexed to the Act; Words and expressions used but not defined in these rules and defined in the Cost and Works Accountants Act;, 1959 (23 of 1959) shall have the same meanings respectively assigned to them in that Act. 'Amended vide Notification No. GSR713(E) dated 24t September; 2012. [124]

8 · Procedure to be followed by Director on a complaint - (1) The Director or an officer O officers authorized by the Director; within sixty days of the receipt ofa complaint under rule 3, shall, if the complaint is against an individual member, send particulars ofthe acts of commission O omission alleged or copy of the complaint, as the case may be, to that member at his professional address; if the complaint is against a firm, send particulars of the acts of commission O omission alleged o a copy of the complaint, as the case may be, to the firm at the address ofits head office, as entered last in the Register of Offices and Firms maintained by the Institute, with a notice calling upon the firm to disclose the name or names ofthe member or members concerned and to send particulars ofacts of commission or omission Or a copy of the complaint, as the case may be; to such members

13 · Functioning of Board of Discipline. 1) AlL questions which come up before the Board of Discipline shall be decided by a majority ofthe members present and voting; and in the event ofan equality of votes, the Presiding Officer Or in his absence, the person presiding, shall have a second Or casting vote. 2) The quorum for any meeting of the Board of Discipline shall be two members_

15 · Orders of the Board of Discipline. - On arriving at finding under subrule (9) of rule 14 that the respondent is guilty of professional Or other misconduct, the Board of Discipline shall give the respondent an opportunity to be heard before passing any under sub-section (3) of section 21Aof the Act

17 · Allowance to the members nominated by the Central Government - The members of the Committee nominated by the Central Government would be paid Rs . 1,000 as allowance for each day of sitting Provided that if such a member is holding position under the Central Government or State Government or any statutory authority, he would be not be eligible for any such allowances Provided further that the Central Government may revise the allowances from time to time, through notification in the Official Gazette . Explanation.-~For the purpose of this rule, holding position under the Central Government shall also include a person holding position under the Comptroller and Auditor General of India, Reserve Bank of India or any other_ organization under Or controlled by Goverment of India, and holding position under a State Government shall also include holding position in an organization under or controlled by the State Government (2) The Presiding Officer and other Members of the Committee, while on tour; shall be entitled to the travelling allowance and daily allowance as admissible to them in their official capacity and in case the member is not a Government Servant, he shall be entitled to the travelling allowance and daily allowance as admissible to an officer holding a post carrying a scale of pay of a Joint Secretary to the Government of India.

18 · Procedure to be followed by the Committee. (1) The Committee shall be guided by the principles ofnatural justice and shall follow the procedure in dealing with all cases before it, as laid down in this Chapter: (2) If the Committee decides to proceed further under clause (b) of sub-rule (2) of rule 9 or if it receives a reference from Board of Discipline under clause (b) of sub-rule (3) of rule 9, it shall expeditiously cause to deliver to the respondent and the complainant, a copy each of the following; prima facie opinion formed by the Director; and

20 · Attendance of hearings by the complainant, respondent and witness - (1) The complainant and the respondent shall have the right to attend the hearings ofthe Board of Discipline or the Committee, as the case may be, unless ordered otherwise by the Board of Discipline or Committee, for reasons to be recorded in writing: (2) The complainant and the respondent shall not be eligible for reimbursement of expenses incurred for attending the hearing: (3) Awitness summoned before the Committee under sub-rule (11) of rule 18 shall be eligible for reimbursement of expenses, as determined through guidelines laid down by the Council. 21. Residuary provision: Matters relating to the procedure of investigation, conduct of cases and allowances to nominated members with respect to which no express provision has been made in these rules shall be referred in each case to the Central Government for its decision and the decision ofthe Central Government thereon shall be binding:

3 · Latest address of the complainant for communication