Institute of Chartered Accountants of India

In terms of the provisions of Section 21B 3 of the Chartered Accountants Act,

Issue Date: 17 April 2025 Published: 17 April 2025

Gazette ID: CG-DL-E-17042025-262522 Download PDF

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Core Purpose

Notification on the removal of a Chartered Accountant's name from the Register of Members for professional misconduct.

Detailed Summary

This notification from the Institute of Chartered Accountants of India (ICAI) announces the removal of CA. Subhash Chander Sharma (Membership No. 083982) from the Register of Members for a period of one month, effective from April 17, 2025. The Disciplinary Committee, acting under Section 21B(3) of the Chartered Accountants Act, 1949 read with Rule 18(17) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, found CA. Subhash Chander Sharma guilty of Professional and Other Misconduct. Specifically, the misconduct falls under Item (7) of Part I of the Second Schedule and Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949. This action follows an opportunity for the member to be heard in terms of Rule 19(1) of the Rules, 2007. The notification is issued in exercise of powers conferred by Section 20(2) of the Act read with Regulation 18 of the Chartered Accountants Regulations, 1988.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-17042025-262522 EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 307] NEW DELHI, THURSDAY, APRIL 17, 2025/CHAITRA 27, 1947 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA, NEW DELHI (Set up by an Act of Parliament) NOTIFICATION New Delhi, the 17th April, 2025 (CHARTERED ACCOUNTANTS) No. PR/G/147/2022/DD/157/2022/DC/1776/2023.—In terms of the provisions of Section 21B(3) of the Chartered Accountants Act, 1949 read with Rule 18(17) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the Disciplinary Committee has held CA. Subhash Chander Sharma (Membership No. 083982), 304, Delhi Chamber, 3453, Delhi Gate, NEW DELHI 110002, guilty of Professional and Other Misconduct falling within the meaning of Item (7) of Part I of Second Schedule and Item (2) of Part IV of First Schedule to the aforesaid Act and consequently after affording an opportunity of being heard in terms of Rule 19(1) of the aforesaid Rules, ordered for removal of name of CA. Subhash Chander Sharma (Membership No. 083982) from the Register of Members for a period of 01(One) month. In pursuance of the aforesaid Order of the Disciplinary Committee and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, read with Regulation 18 of the Chartered Accountants Regulations, 1988, it is hereby notified that the name of CA. Subhash Chander Sharma (Membership No. 083982), shall stand removed from the Register of Members for a period of 01(One) month with effect from 17th April, 2025. CA. (Dr.) JAI KUMAR BATRA, Secy. [ADVT.-III/4/Exty./39/2025-26]

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