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Section 14
Disciplinary Committee

(1) If any person complains to the organization that any member ………… has taken any action contrary to this Act or the rules or code of conduct made under this Act, or if the organization receives such information, it shall be investigated and recommended to the Council to take necessary action. There will be a Disciplinary Committee as follows:-
(a) Fellow Chartered Accountant (FCA) appointed by the council from among the councilors under clause (a) of sub-section (3) of section 7 - Chairman
(b) Three persons nominated by the council from among the councilors - members
(c) Two persons nominated by the Council from amongst the members – members
(d) One member nominated by the Auditor General (2) Notwithstanding anything contained in sub-section (1), recommend to the Council to investigate and take necessary action on a complaint that the Chairman or any member of the Disciplinary Committee has taken any action against this Act or the rules, regulations or code of conduct made under this Act. Such chairman or member shall not be allowed to participate and vote in the meeting held for the purpose.
(3) The procedures related to the meeting of the Disciplinary Committee and the term of office of the Chairman and members of the Disciplinary Committee shall be as prescribed.
(4) The Disciplinary Committee shall have the same authority as a court to issue orders to the concerned person and to hear witness evidence.
(5) Members found guilty by the Disciplinary Committee investigation ………. He will make a recommendation to the Council with his opinion for the necessary action, and after considering such recommendation, the Council may impose any of the following punishments on the concerned member ……….. according to the amount of the offence:-
(a) Advising,
(b) removal from membership for a period not exceeding five years,
(c) Prohibition from carrying on accounting business for a specified period,
(d) Cancellation of professional certificate or certificate of membership.
(6) In relation to any action taken by a councilor contrary to this Act or the rules, regulations or code of conduct made under this Act, the Disciplinary Committee investigates and submits a recommendation to the Council to take necessary action against such councilor, upon such recommendation.When the council makes a decision, such a councilor will not be allowed to participate and vote in the meeting of the council.
(7) Before punishing under sub-section (5), the council shall give an opportunity to the concerned member to submit an explanation.
(8) If not satisfied with the decision under sub-section (5), the concerned member ……….. may appeal to the High Court.