(1) According to this Act, a person who conducts an audit without obtaining a professional certificate shall be punished with a fine up to two thousand rupees or imprisonment for a term up to three months or both.
(2) If any person violates section 6 and uses the name, sign or any kind of right that the organization is entitled to use, he shall be fined up to one thousand rupees for the first time and if he is found to have committed such an act again, he will be fined up to five thousand rupees or imprisoned for six months. or both will be punished. However, this sub-section shall not be applicable in the case of institutions established by law or institutions related to universities or institutions.
(3) If a person who has not received a professional certificate is proved to have signed any document as a member who has received a professional certificate, such person shall be punished with a fine up to two thousand rupees or imprisonment for a term up to three months or both.
(4) Any member who violates this Act or the rules made under this Act, except as provided in this section, shall be punished with suspension for a period of up to five years and a fine of up to two thousand rupees or imprisonment for a term of up to three months or both.
(5) If it is found that a person has filed a complaint with the intention of causing distress to a non-member due to the reason for filing a complaint, the person making such a complaint will be fined up to one thousand rupees.
(6) If such a complaint is brought before the council against a member in accordance with section 35, the case shall be prosecuted in the relevant high court, except for the action taken in accordance with section 14.