MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 29th October, 2018
G.S.R. 1072(E). — In exercise of the powers conferred by clauses (c) and (d) of subsection (2) of section 29A read with sub-section (4) of section 21 and sub-sections (2)
and (4) of section 21B of the Chartered Accountants Act, 1949 (38 of 1949), the Central
Government hereby makes the following rules further to amend the Chartered
Accountants (Procedure of Investigations of Professional and Other Misconduct and
Conduct of Cases) Rules, 2007, namely:—
1. (1) These rules may be called the Chartered Accountants (Procedure of
Investigations of Professional and Other Misconduct and Conduct of
Cases) Second Amendment Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Chartered Accountants (Procedure of Investigations of Professional and Other
Misconduct and Conduct of Cases) Rules, 2007, —
(i) in rule 14,—
(a) in sub-rule (6), the Explanation shall be numbered as Explanation 1 thereof and
after Explanation 1 as so numbered, the following Explanation shall be inserted,
namely:—
“Explanation 2- For the purpose of this rule, the appearance also includes the
appearance through video-conference, modalities for which may be as
formulated by the Institute from time to time.”;
(b) in sub-rule (7) after the words “either in person’” the words “or through video
conference in terms of the modalities formulated under these Rules “shall be
inserted;
(ii) in rule 18, in sub-rule (6), the Explanation shall be numbered as Explanation 1
thereof and after Explanation 1 as so numbered, the following Explanation shall be
inserted, namely:—
“Explanation 2- For the purpose of this rule, the appearance also includes the
appearances through video–conference, modalities for which may be as
formulated by the Institute from time to time”.
[F. No. 1/12/2007-IGC/PI]
ANURAG AGARWAL, Jt. Secy.