(1) A person who carries out auditing without obtaining the professional certificate pursuant to this Act shall be punished with a fine not exceeding Two Thousand Rupees or with imprisonment for a term not exceeding Three months or with both.
(2) Any person who uses the name, emblem of the Institute or any kind of power exercisable by the Institute in violation of Section 6 shall be  punished with a fine not exceeding One Thousand Rupees for the first  instance; and where such person is held to have committed such act even thereafter, such person shall be punished with a fine not exceeding Five Thousand Rupees or with imprisonment for a term not exceeding Six months or with both, for each instance.
Provided that, this Sub-section shall not apply to any statutory body corporate or university or organizations associated with such body.
(3) Where any person who has not obtained the professional certificate is proved to have signed any document in capacity of a member having obtained the professional certificate shall be punished with a fine not exceeding Two Thousand Rupees or with imprisonment for a term not exceeding Three months or with both.
(4) A member who does any act in violation of this Act or the Rules framed under this Act, except any act set forth in this Section, shall be suspended for a period not exceeding Five years and be punished with a fine not exceeding Two Thousand Rupees or with imprisonment for a term not exceeding Three months or with both.
(5) Where it is held that any person has, without any reasonable cause to make a complaint, made a complaint against any member with intent to harass such member, such person shall be punished with a fine not exceeding One Thousand Rupees.
(6) Where such complaints are made to the Council against any member pursuant to Section 35, the cases other than those to be dealt with under Section 14 shall be instituted in the concerned Court of Appeal