The following draft of Regulations to further amend the Chartered Accountants Regulations, 1988, which the Council of the Institute of Chartered Accountants of India proposes to make, is hereby published, as required by sub section

EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 483] NEW DELHI, FRIDAY, JULY 7, 2023/ ASHADH A 16, 1945 CG-DL-E-10072023-247191 ; (1) (2) (3) (4) (5) (6) (1) (2) (3) (4) (5) (6) THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (Set up by an Act of Parliament) NOTIFICATION New Delhi, the 7th July, 2023 (Chartered Accountants) No. 1-CA(7)/208/2023. —The following draft of Regulations t o further amend the Chartered Accountants Regulations, 1988, which the Council of the Institute of Chartered Accountants of India proposes to make, is hereby published, as required by sub -section (3) of section 30 of the Chartered Accountants Act, 1949 (38 of 1949) for the information of all stakeholders likely to be affected thereby, and notice is hereby given that t he said draft regulations shall be taken into consideration on or after the expiry of period of thirty days from the date on which the copies of the Gazette of India in which these draft regulations are published, are made available to the public; Any per son desirous of making any objection or suggestion in respect of the said draft Regulations, may forward the same for consideration by the Council of the Institute of Chartered Accountants of India within the period so specified addressed to the Secretary, the Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, New Delhi – 110002; Any objection or suggestion received from any person with respect to the said draft Regulations before the expiry of the period so specified will be take n into consideration by the Council. Draft Regulations 1. (1) These regulations may be called the Chartered Accountants (Second Amendment) Regulations, 2023. (2) They shall come into force from the date of their final publication in the Official Gazette. 2. In the Chartered Accountants Regulations, 1988, - (a) in regulation 3, (i) in heading of regulation, for the word “Register”, the words “Register “of Members” shall be substituted; (ii) in regulation, after the words “The Register of members shall be, the word “mai ntained” shall be inserted; (b) for regulation 3A, the following regulation shall be substituted, namely; - (1) The list of members of the Institute as on the 1st day of April each year shall be published region -wise, under sub-section (3) of section 19 of th e Act and shall be made available on the website of the Institute. Physical copy shall be made available to member(s) on request, for sale at such price as may be fixed by the Council from time to time. (2) The list of Members may contain the following detai ls of members: (i) Name – Member’s Name as per records of the Institute. (ia) In case the member is registered under MRA: Name of the Country Name & address of the Regulating Accounting Body (ii) Gender – Male, Female and Others (iii) Qualification – Member’s qualifica tion as per records of the Institute (iv) Membership No. – (v) Whether Associate or Fellow (vi) Year of enrolment as Associate or Fellow (vii) Whether holding Certificate of Practice (viii) Professional Address (refer Regulation 187) (ix) Members residing abroad - Member’s Region and residential address in India. (x) Details of pendency of any actionable information or complaint against it under Chapter V of the Act. (xi) Details of imposition of any penalty against it under Chapter V of the Act. (c) for regulation 9, the following regulation s hall be substituted, namely; - “Grant or refusal of Certificate of Practice (1) A member may apply to the Council for a certificate entitling him to practise as a chartered accountant. (2) An application for the grant of certificate of practice shall be ma de in the appropriate Form and shall be accompanied by the annual certificate fee and the annual membership fee unless the same has already been paid in accordance with Regulation 6. (3) The Institute may issue the Certificate of Practice in the appropriat e Form which shall be valid until it is cancelled under the provisions of these Regulations. (4) Notwithstanding anything contained in this regulation, a certificate of practice held by a member on 31st March 1975 shall be deemed to have been issued under this regulation and shall continue to be valid until it is cancelled. (5) On his ceasing to be in practice, a member shall inform the Council as soon as may be, but in any case, not later than one month from the day he ceases to practice. (6) The Council m ay refuse to grant Certificate of Practice to a Member, if the particulars furnished in prescribed form for applying Certificate of Practice are found to be incomplete, incorrect or false or the member is not eligible to obtain such certificate under other provisions of the Act. (d) after regulation 20, the following regulations 20A, 20B and 20C shall be inserted, namely: - “20A Manner of registration of firm and terms and conditions (1) A chartered accountant in practice or a firm of such chartered account ants or Multi -Disciplinary Partnership firm of CAs, shall, before commencement of practice in a trade name or firm name, apply to the Council in the form approved by the Council for permission to use a trade or a firm name as per the guidelines issued by t he Council from time to time. (2) For permission to use the existing trade or firm name or modification in trade or firm name, all the existing firms within 30 days from the date of commencement of these regulations, shall apply to the Council which may a llow use of the existing trade/firm name or any modification in the name of the existing Firm as per the guidelines issued under sub -regulation (1) above. (3) The Council may, refuse to approve a particular trade or firm name if – (i) the name of such fir m is identical or similar to the name of any other firm already registered as per the records of the Institute; or (ii) the name is in use by any firm within or outside India; or (iii) If it bears the name of a god/goddess/deity and which has no relation ship with the name of member(s); or (iv) if the trade/firm name is descriptive; or (v) if the trade/firm name smacks of publicity; or (vi) if such name, in the opinion of the Council is undesirable; or (vii) if in the opinion of the Council, the registrat ion of the firm is undesirable. (4) The firm of chartered accountants shall within one month of the approval of the trade or firm name, or commencement of practice or change in the constitution or change in particulars of the firm or office, as the case m ay be, inform the Council of such particulars regarding his office, firm and changes as the case may be, in the appropriate Form. (5) Where the same trade or firm name has been registered in the past in the register of firms in the case of two or more me mbers or firms, the Council may direct the member or the firm, as the case may be, other than one whose name was registered first in the register of firms, to alter the name in such manner as the Council may consider appropriate and member or firms inform to the Council of such alteration within six months of the issue of the direction. (6) The Council may recall, within one year, any Firm or trade name already registered and may direct to apply for a change in the name within six months from the issuance o f directions of the Council, in case it finds the name earlier approved was not in accordance with the guidelines as per above sub -Regulation (1) which were in force at the time of approval of firm/trade name. (6A) The Council may recall, within one year of registration of any firm, such registration in case it finds that the registration is undesirable; (7) No member shall practice under a trade or firm name in respect of which a direction has been issued under sub - regulation (5) & (6) after the expiry o f six months from the date of issue of the direction and the Council shall remove the name of such firm from the register of firm. (8) The Council may, in its discretion, condone the delay in filing the particulars under sub -regulation (4) in appropriate cases.” “20B Register of Firms (1) The Council shall maintain a register of firms in appropriate form and shall enter therein the following details - (i) particulars which are furnished by the firm under Regulation 20A. (ii) details of pendency of any actiona ble information or complaint, imposition of penalty against the Firm under Chapter V of the Act. (iii) details of imposition of any penalty against the Firm under Chapter V of the Act. (iv) details of pendency of any legal proceedings related to penalty i n the Appellate Authority or before any Court; (v) In respect of clauses (ii), (iii) and (iv) above, the entry in the Register shall be updated within 60 days. (2) The Council shall remove the name of a firm from the Register of Firms which is subject to any of the disabilities under section 20C of the Act.” “20C List of Firms (1) The List of Firms of the Institute as on the 1st day of April each year shall be published region -wise and shall be made available at the website of the Institute. Physical copy o f the list of firms may be provided to such member or firm from which a request has been received at such price as may be fixed by the Council from time to time. (2) The list of Firms shall be in two segments i.e., proprietorship firms and partnership firms (including Limited Liability Partnership) and may contain the following details of firms: - (a) In the case of Proprietorship Firms (i) Firm Name (ii) Firm Registration Number (iii) Proprietor Name (Member) (iv) Membership No. (v) COP Status of the Member (vi) Firm Complete address (vii) Member’s Association in any other Firm (viii) details of pendency of any actionable information or complaint against it under Chapter V of the Act. (ix) details of imposition of any penalty against it under Chapter V of the Act. (x) Any other particulars as may be decided by the Council from time to time. (b) in the case of Partnership Firms (i) Firm Name (ii) Firm Registration Number (iii) Partner Names (iv) Membership No. of partners (v) Partners COP Status (vi) Partners’ Association in any other Firm (vii) Address of Head Office (viii) Number of Branc h(es) (ix) Address of Branch Office(s) (x) details of pendency of any actionable information or complaint against it under Chapter V of the Act. (xi) details of imposition of any penalty against it under Chapter V of the Act. (xii) Any other particulars as may be decided by the Council from time to time.” (e) in regulation 127, for sub regulation (1), the following sub regulation shall be substituted, namely; (1) Regional Councils may be constituted for one or more of the regional constituencies mentioned hereunder or as may be specified from time to time by the Central Government under clause (a) of sub -section (2) of Section 9: 1. The States of Goa, Gujarat, Maharashtra and the Union Territory of Dadra and Nagar Haveli and Daman and Diu. 2. The States of Andhra Pradesh, Karnataka , Kerala, Tamil Nadu, Telangana and the Union Territories of Lakshadweep and Puducherry. 3. The States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Sikkim, Tripura, West Bengal, and the Union Territory of Andaman & Nicobar Islan ds. 4. The States of Bihar, Chhattisgarh, Jharkhand, Madhya Pradesh, Rajasthan, Uttarakhand and Uttar Pradesh. 5. The States of Haryana, Himachal Pradesh, Punjab and the Union Territories of Delhi, Chandigarh, Jammu & Kashmir and Ladakh. (f) in regulation 129, in sub -regulation (2), for the words, “Bombay, Madras, Calcutta” the words “Mumbai , Chennai, Kolkata ” shall be substituted; (g) in regulation 134, (i) in clause (b) of first proviso of sub -regulation (2), for the words “more than three consecutive terms”, t he word “two consecutive terms of four years” shall be substituted; (ii) after the first proviso of sub -regulation (2), the following second proviso shall be inserted, namely; “Provided further that a member of the Regional Council who has held office as such m ember for two terms or is holding office for the second term of three years, shall be eligible to contest for one more term of four years and a member who has held office for one term or is holding office for the first term of three years, shall be eligibl e to contest for two more consecutive terms.” (iii) in clause (i) of third proviso of sub -regulation (2), for the word “three”, the word “four” shall be substituted. (iv) in clause (ii) of third proviso of sub -regulation (2), for the word “six”, the word “eight” shal l be substituted. (v) In fourth proviso of sub -regulation (2), for the word “three”, the word “four” shall be substituted. (vi) In sub -regulation (4), after clause (ii), the following two provisos shall be inserted, namely; “Provided that a member who is entitled to vote by poll, shall be permitted to cast his vote for the candidates contesting from the regional constituency to which he belongs, at any polling booth of his choice within his Regional Constituency, provided an intimation to vote at a particular booth is received by the Returning Officer at least fourteen days prior to the date of polling. Provided further that the Returning Officer may, on an application from a voter eligible to vote by poll seeking permission to cast his vote at a polling booth beyond his regional constituency, received at least three weeks prior to the date of polling, permit him to vote, for the candidates contesting from the regional constituency to which he belongs, at a polling booth, in the city of his choice beyond such regional constituency, if there has been a change in his professional address published in the List of Voters or he is expected to be away from his professional address on the date of polling and all necessary arrangements therefor shall be made by the Returning Officer.” (h) in regulation 138, (i) in sub -regulation (3), for clause (i), the following clause shall be substituted, namely: - “(i)The accounts of a Regional Council shall be audited every year by the same firm appointed by the Council from the panel of audi tors maintained by the Comptroller and Auditor General of India.”; (ii) For sub regulation (4), the following sub regulation shall be substituted, namely; “(4) If any vacancy occurs in the office of an auditor, the same firm appointed by the Council from the p anel of auditors maintained by the Comptroller and Auditor General of India may be appointed.”; (i) For regulation 195, the following regulation shall be substituted, namely: - “195. Appointment of Auditors (1) The Council shall appoint a firm of chartered acco untants as auditor every year in accordance with the provisions of sub -section (5) of Section 18 of the Act. (2) The auditors once appointed by Council shall be eligible for re-appointment for two more consecutive years provided if the Council wants to change such appointment, they shall seek the consent of C&AG and appoint another auditor from the panel of auditors maintained by C&AG. (3) The Council shall determine remuneration to be paid to the auditors.” (j) for regulation 199, the following regulatio n shall be substituted, namely: - “If any vacancy occurs in the office of an auditor, the same shall be filled up from the fresh panel of auditors maintained by C&AG.” (k) for regulation 202, the following regulation shall be substituted, namely: - “202. Po wers and duties of the President “(1) The President shall exercise such powers and perform such duties as are specified by the Act and as may be delegated by the Council (except for approval related to Budget, Audited Annual Financial Accounts, powers to make regulations, guidelines and procedures) or its Standing Committees from time to time. (2) The President may direct any business to be brought before the Council or any Standing Committee for consideration.” (l) after regulation 202, the following regu lation shall be inserted, namely: - “202A Powers and duties of the Vice -President The Vice -President shall exercise such powers and perform such duties as are specified by the Act and as may be delegated by the Council or its Standing Committees from time t o time.” (m) for regulation 203, the following regulation shall be substituted, namely: - “203. Powers, duties and functions of the Secretary Subject to the overall control, guidance and supervision of the Council, the Secretary shall execute the following functions: (1) being in charge of the office of the Institute as its Chief Executive Officer; (2) cancelling of certificates of practice of associates and fellows in accordance with the provisions of Regulation 10; (3) granting of permission to members to be e ngaged in other occupations besides the practice of the profession of accountancy within the categories permitted by the Council; (4) maintaining registers, documents and forms as required by the Act and these Regulations; (5) being in charge of all the p roperty of the Institute; (6) making necessary arrangements for receiving moneys due to the Council and also issuing receipts therefor; (7) incurring revenue and capital expenditure within the limits sanctioned by the Council or its Committees; (8) causing proper accounts to be maintained and delivering of account books, information etc. to the auditors appointed by the Council for the purpose of audit of accounts of the Institute; (9) making all other payments as sanctioned by the Council or its Committees ; (10) paying salary and allowances to the staff, granting of leave etc. to them, and other perks to them, and sanctioning their increments in accordance with the regulations; (11) exercising disciplinary control over the officers and employees except dism issal in respect of which the sanction of the Council shall be necessary; (12) refunding or transferring fees received under these Regulations for the examinations, enrolment, issue of certificate of practice and allied matters; (13) condoning any break in the service of articled assistants and audit assistants up to a maximum period of six months in his discretion; (14) signing and issuing all communications, guidelines, circulars, orders, decisions and notifications on behalf of the Council; (15) signing and execution of agreements, contracts, deeds, documents and undertaking, etc., on behalf of the Institute within the financial and administrative powers as may be approved by the Council or its committees from time to time. (16) taking necessary steps in matters of any civil or criminal or other proceeding on behalf of the Institute in courts or forums or judicial or quasi -judicial authorities and signing vakalatnamas on behalf of the Council, appointing solicitors or advocates on behalf of the Council, a nd filing papers in Courts, etc. on behalf of the Council, within the financial and administrative powers as may be approved by the Council or its committees from time to time; (17) performing such other duties and functions as are incidental and ancillary to and may be required for the performance of the above duties and exercising such other powers as may be delegated by the Council or its Committees from time to time. (18) authorizing any officer or officers of the Institute to exercise or discharge any powers or duties under items (4), (6), (7), (8), (9), (12) and (13) as may be considered necessary from time to time.” (n) after regulation 203, the following regulations 203B, 203C and 203D shall be inserted, namely: - “203B Status of actionable informati on and complaints in public domain (1) The status of actionable information and complaints pending before the Disciplinary Directorate, the Board and the Committee shall be made available on the website of the Institute and shall be updated every month. (2) The s tatus of such pending information and complaints shall contain the following details: - (i) Total number of actionable information and complaints pending. (ii) Number of cases which are pending for investigation before the Directorate prior to the stage of prelimi nary examination report. (iii) Break up of cases where Preliminary Examination Report has been submitted by Director (Discipline) to the– a. Board of Discipline b. Disciplinary Committee (iv) Break -up of cases pending for hearing (including recalled hearings, if any) befor e the – a. Board of Discipline b. Disciplinary Committee (v) Break up of cases where hearing has been concluded but findings have been kept reserved by the : a. Board of Discipline b. Disciplinary Committee. (vi) Break -up of cases where findings have been issued but punishmen ts are yet to be awarded by the – a. Board of Discipline. b. Disciplinary Committee. (vii) Break -up of cases in which punishments have been awarded by the – a. Board of Discipline. b. Disciplinary Committee. (viii) Break -up of appeal cases filed before Appellate Authority with sta tistics of a. Appeals allowed, b. Partly allowed, c. Dismissed. (3) Disposal Statistics to also include break -up of disposal i.e.; number of cases in which penalty of reprimand, removal from the register, fine or both removal from the register and fine , have been awarded. (4) Information in the following format shall also be displayed on the website of the Institute and will be updated every month. This information shall be prepared for all firms/CAs whose cases are either pending at the beginning of t he financial year (before BoD/DC/Appellate Authority/Court) or in whose case, the PER has been filed during the financial year: Financial Year _____ Updated upto month _____ 1. Sl. No. 2. Name of the Firm 3. PER filed on 4. Status a t BoD/DC - Pending/ Decided 5. Final Decision of BoD/DC - Not Guilty/Guilty under Section__/Schedule__/Guidelines __ 6.Decision in Higher Forum - No case filed in Higher Forum/ Case filed before ____ a/w Status (5) The final Order passed by the Board of Discipline under sub -section (5) and (6) of Section 21A and by the Disciplinary Committee under sub -section (5) and (6) of Section 21B of the Act shall be made available on the website of the Institute in respect of each case after the same is communica ted to the parties concerned.” “203C Allowances payable to the Presiding Officer and members of the Board of Discipline and Disciplinary Committee constituted under Section 21A and Section 21B of the Act (1) The Presiding Officer and the Members of the Boards of Discipline and the Disciplinary Committees shall be eligible for daily allowances and reimbursement of expenses of travelling, lodging and local conveyance for attending the meeting and related functions of the Board or the Committee, as the case may be , as follows: - A. Reimbursement of Travelling expenses shall be as admissible to the Vice President of the Council. B. Daily allowance and reimbursement of lodging expenses shall be as admissible to the Vice President of the Council. C. Local Conveyance The loca l conveyance shall be provided by the office and in case the same is not provided, they will be reimbursed as per actuals not exceeding the rates admissible to the Vice President of the Council . (2) In addition to the allowances at sub -regulation (1), the Pres iding Officers and the members of the Boards of Discipline, Disciplinary Committees, shall also be eligible for sitting fees @ Rupees Twenty thousand and Rupees Eighteen thousand respectively for each day, subject to a maximum of Rs. 2,00,000/ - in a calend ar month or as modified by Central Government from time to time.” “203D Panel of persons for nomination to the Board of Discipline and Disciplinary Committee constituted under Section 21A and Section 21B of the Act (1)The Council shall prepare and provide to the Central Government, Panel(s) of persons for nomination of the Presiding Officer and other members of the Board of Discipline and the Disciplinary Committee to be constituted as per the eligibility criteria laid down under clause (a) i.e. persons wit h experience in law and having knowledge of disciplinary matters and the profession and (b) i.e. persons of eminence having experience in the field of law, economics, business, finance or accountancy, of sub -section (1) of section 21A and 21B of the Act. Due regard shall be given to Officers retired from Indian Revenue Service, Indian Corporate Law Service, Indian Audit and Accounts Service, Indian Defence Accounts Service, Indian Civil Accounts Service, Indian P&T Accounts & Finance Service, Indian Railwa y Accounts Service, Director (Finance) of PSUs, Officers of Central/State Govts. as may be notified by Central Government, having 20 years of Group “A’ service experience, Retired High Court Judge, Retired District Judge including Addl. District Judge with minimum five years of experience as District Judge or Addl. District Judge, for inclusion in the panel prepared by the Search Committee of the Council. (2) For the purpose of preparing the Panel(s) for Presiding Officer and members to be nominated by th e Central Government to the Board of Discipline and the Disciplinary Committee under clause (a) and (b) of sub -section (1) of section 21A and 21B of the Act, the Council may: - (i) constitute a Search -cum-Selection Committee (hereinafter referred to as the Search Committee) consisting of President, Vice President, a Council Member to be nominated by the President and two Govt. Nominated Members of the Council to be nominated by the Central Government. The President of the Council shall be the Chairperson of the Search Committee. (ii) Secretary of the Institute shall be the Secretary to this Search Committee. (3) Search Committee for the purpose of clause (a) and (b) of sub -section (1) of section 21A and 21B of the Act, shall invite applications, scrutinize t he applications received and prepare a panel for consideration of the Council: Provided that in such panel, the Search Committee at its own may also include the names of persons of appropriate standing and having qualification as per clause (a) and (b) of sub-section (1) of section 21A and 21B of the Act. Provided further that no person holding membership of the Institute anytime immediately preceding two years from date of request for empanelment or who has been a member of the current Council or the immed iate previous Council, shall be eligible for empanelment in the category of persons mentioned under clause (a) and (b) of sub -section (1) of section 21A and 21B of the Act. (4) The Search Committee, for the purpose of inviting, scrutiny of applications, preparation of panel for approval of the Council and identifying other persons for inclusion in the Panel shall decide its own procedure. (5) The decision of the Search Committee shall be unanimous. (6) The Panel so prepared shall be updated at such inte rval as may be decided by the Council. (7) For nomination of members by the Council to the Board of Discipline and the Disciplinary Committee under clause (c) of sub -section (1) of Section 21A and of Section 21B, the member so nominated shall be a member of the Institute. (8) The Panel to be provided by the Council to the Central Government shall include at least five names for each vacancy ordinarily. (9) Presiding Officer or member(s) who have been nominated by the Central Government or member(s) nominate d by the Council to Board of Discipline or Disciplinary Committee, shall hold office for period of two years and shall be eligible for being considered for one more term of two years. (10) No person shall be eligible for inclusion of his name in the panel, if he suffers from any of the following disabilities: - (a) he is of unsound mind and stands so declared by a competent court; or (b) he is an undischarged insolvent; or (c) he has applied to be adjudicated as an insolvent and his application is pendin g; or (d he has been convicted by a Court of an offence, whether involving moral turpitude or otherwise; or (e) an order disqualifying him from holding any post has been passed by a Court or tribunal or (f) an order under Section 21(A) or 21(B) of the Cha rtered Accountants Act, 1949 or the Cost and Works Accountants Act, 1959 or the Company Secretaries Act, 1980 has been passed imposing any punishment by the Board of Discipline or the Disciplinary Committee, as the case may be.” (o) in Schedule “A”, for F orm 1, the following Form shall be substituted, namely: - Form"1" (See Section 19 (1) & (2) read with Regulation 3) Register of Members The Institute of Chartered Accountants of India 1. Membership Number 2. R.A. Enrolment No. 3. Name in full 4. Date of Birth 5. Domicile 6. Residential address 7. Professional address 8. Date of entry in the Register 9. Qualifications 10. Whether holding a certificate of practice 11. Date of admission as Fellow 12. Whether practicing independently, in partnership or employed in a firm of Chartered Accountants in practice 13. Whether holding a salaried employment, if not in practice 14. Change of address, if any 15. The details of actionable complaint or information pending or any penalty has been imposed agains t him under Chapter V in the tabular form# as indicated below: Details of actionable complaints/information against the member#: - Complaint/ Information Reference No. If complaint/ Information actionable Details of information or complaint pending for inquiry before the Board of Discipline or the Disciplinary Committee If found guilty of professional or other misconduct by the Board of Discipline or the Disciplinary Committee after the inquiry, details of penalty imposed along with Order Number If not f ound guilty of professional or other misconduct by BoD or DC, the details thereof along with Order Number If penalty imposed, details of case filed before the Appellate Authority/Higher Court, if any . (1) (2) (3) (4) (5) (6) (Separate ro w to be used for each complaint/ information) 16. Remarks (p) in Schedule “A”, after Form 1, the following Form shall be inserted, namely: - Form"1A" (See Regulation 20B read with Section 20B of the Act) Register of Firms of The Inst itute of Chartered Accountants of India 1. Firm Registration Number 2. Firm Name 3. Date of Constitution 4. Type of Firm – Proprietary/Partnership/LLP/MDP 5. Date of approval of Firm Name 6. Address of the Head Office 7. Details of Partners (Along with their date of joining an d leaving) 8. Branch office(s) of the firm - along with their address, date of opening, closure and in -charge details 9. Second Office(s) of the Firm 10. Details of Paid Assistants along with their date of joining and leaving 11. PAN of the Firm 12. GSTIN of the firm 13. Contac t Number and email ID of the firm and Partners 14. Details of Merger and Demerger along with dates and firm numbers 15. Other association of the partners 16. Details of Network of the Firm 17. Details of dispute among the partners, if any. 18. Whether any actionable informati on or complaint is pending or penalty imposed, if any, against the firm under Chapter V in the tabular form# as indicated below: Complaint/ Information If complaint/ Information Details of information If found guilty of professional or other If not found guilty of If penalty imposed, details of case filed Reference No. actionable or complaint pending for inquiry before the Board of Discipline or the Disciplinary Committee misconduct by the Board of Discipline or the Disciplinary Committee after the inquiry, details of penalty imposed along with Order Number professional or other misconduct by BoD or DC, the details thereof along with Order Number before the Appellate Authority/Higher Court, if any . (1) (2) (3) (4) (5) (6) Separate ro w to be used for each complaint/ information 19. Remarks CA. (Dr.) JAI KUMAR BATRA, Secy. [ADVT. -III/4/Exty./266/2023 -24] Note: The principal regulations were published in the Gazette of India, Extraordinary, dated the 1st June, 1988 vide number 1 -CA(7) /134/88 dated 1st June, 1988 and lastly amended vide Notification No.1 -CA(7)/201/2023 dated 21st June, 2023. Uploaded by Dte . of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054 .