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 sub-section (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.
Note:—The principal rules were published in the Gazette of India, vide notification number G.S.R. 112(E), dated the 27th February, 2007 and lastly amended vide notification numbers G.S.R. 226(E), dated the 22nd March, 2011, G.S.R. 141(E), dated the 4th March, 2014 and G.S.R. 348(E) , dated 9th April, 2018.