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TMI Blog2016 (7) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... and representing himself as Chartered Accountant. Held that:- This contention is also not acceptable as the respondent is registered as a Chartered Accountant and till he is removed from the rolls, he is entitled to use the prefix and suffix “CA”. - the respondent has been awarded the punishment of reprimand and has neither been suspended nor removed from the rolls of the Institute of Chartered Accountants of India. The issuance of advertisements offering to take coaching classes and to impart of training to aspirants of the profession of chartered accountancy, in the above circumstances, cannot be said to be carrying on the profession of chartered accountancy so as to constitute wilful violation of the undertaking given to this court on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement made by the counsel for the petitioner was accepted by the Court and the petitioner was held bound by the same. 6. Learned counsel for the petitioner contends that the respondent, despite giving the undertaking as noted above, that he shall not practice the profession of chartered accountancy till the next date of hearing, has issued advertisements in the month of April and May, 2016 representing himself as a Chartered Accountant. It is contended that the respondent has wilfully violated the statement given to this Court and is thus liable for being proceeded with under the Contempt of Courts Act, 1971. 7. I am unable to accept the contention of the counsel for the petitioner. The respondent had given a statement that he shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic as an accountant, renders professional services or assistance in or about matters of principle or detail relating to accounting procedure or the recording, presentation or certification of financial facts or data, he is deemed to be in the practice. 9. The allegation against the respondent is that the respondent is running teaching classes for teaching aspirants, who seek to become Chartered Accountants. The advertisements annexed as Annexure P-2 to the petition show that the respondent is running coaching classes. Nowhere in the said advertisements, it could be pointed out, that the respondent was offering to render services of auditing or verification of financial transactions, books, accounts, or records or any services related to ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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