ICAI Board of Discipline Orders — 2025

35 orders disposed of in 2025.

BOD 489/2018RemovalItem (2) Part IV8 Dec 2025
A CBI probe named a chartered accountant a conspirator in a trust fraud. Repeated non-appearance brought removal.
A CBI probe into a fraudulent charitable-trust scheme named a chartered accountant as a conspirator. He never appeared to answer the case, and the Board removed him from the Register for three months.
BOD 604/2022FineItem (8) Part I8 Dec 2025
A newly qualified auditor skipped writing to the outgoing auditor before a tax audit. An apology brought a lighter fine.
A newly qualified chartered accountant took a client's tax audit without writing to the outgoing auditor, blamed inexperience and deadline pressure, and apologised. The Board fined him Rs.10,000.
BOD 643/2022RemovalItem (11) Part I8 Dec 2025
A full-time practitioner also worked as a government welfare body's finance chief. No permission was ever sought.
A full-time practitioner also drew a salary as a state welfare society's finance chief, without the Council's permission. The Board found him guilty and removed his name from the Register for a month.
BOD 646/2022RemovalItem (2) Part IV26 Sept 2025
An income-tax representative missed hearings a client had paid for. An ex-parte demand of ₹56 lakh followed.
A client paid a chartered accountant to represent her before the Income Tax Appellate Tribunal. He never appeared, and the Board found him guilty of negligence bringing disrepute to the profession.
BOD 684/2023RemovalItem (2) Part IV8 Dec 2025
A newly enrolled member's photograph surfaced on fraudulent refund accounts. A signature report proved inconclusive.
A tax officer accused a newly enrolled chartered accountant of a large tax-refund fraud that predated his membership. The Board found the evidence strong enough, and removed his name for three months.
BOD 751/2024RemovalItem (4) Part I · Item (11) Part I8 Dec 2025
A sand-mining scam probe found a chartered accountant holding stakes in three mining firms. None of the three ever ran.
A chartered accountant holding a practice certificate took a profit share in three mining firms without Council permission. The mines never ran; the Register lost the name for a month.
BOD 752/2024ReprimandItem (2) Part IV8 Dec 2025
An Ahmedabad tax raid on three political parties turned up a client list. Twelve accountants on it were reprimanded.
Clients "donated" to political parties and got the money back in cash, minus commission. Twelve chartered accountants who ran clients into the scheme were reprimanded; the parties faced no action.
BOD 793/2025FineItem (8) Part I8 Dec 2025
An incoming auditor's proof of communication was addressed to a partner who had died before the certificate arrived.
An incoming auditor claimed prior communication by email. The addressee had died before any confirming certificate surfaced, and the Board fined the auditor for the missing communication.
BOD 804/2025RemovalItem (2) Part IV8 Dec 2025
A police probe into a stalled redevelopment project traced diverted investor funds to a former group auditor's family.
A police probe into a stalled redevelopment project traced diverted investor money into a chartered accountant's family accounts. The name left the Register for three months.
BOD 827/2025RemovalItem (2) Part IV8 Dec 2025
A chartered accountant's Twitter account insulted government officials. Its owner lost the Register for a month.
A chartered accountant's verified Twitter account abused Ministry of Corporate Affairs officials. He blamed a staff member, but the Board held him responsible and removed his name for a month.
BOD 728/2024FineItem (8) Part I26 Sept 2025
An incoming tax auditor's own acceptance letter undid the defence of leaving communication to the client.
An incoming tax auditor asked a client to carry a no-objection letter to the outgoing auditor instead of writing directly. His own acceptance letter admitted the duty, and the Board fined him ₹25,000.
BOD 795/2025FineItem (8) Part I29 Jul 2025
An incoming statutory auditor admitted never writing to the outgoing auditor. Only the fine remained to decide.
A chartered accountant took over a client's statutory audit without ever writing to the outgoing auditor, admitted it in his own written statement, and was fined Rs.25,000.
BOD 750/2024Not guiltyItem (2) Part IV8 Dec 2025
A letter to the incoming auditor named unpaid dues. The Board found no threat and no misconduct in it.
A client switched auditors after years of reappointment, and the outgoing auditor wrote to the replacement about unpaid dues and finished work. The Board read it as courtesy and cleared him.
BOD 756/2024Not guiltyItem (2) Part IV8 Dec 2025
A branch election's returning officer accepted two withdrawals by phone. The Board found good faith, not misconduct.
A branch election's returning officer accepted two withdrawals by phone and declared the rest elected unopposed. The Board found good faith and closed the case without a finding of misconduct.
BOD 769/2024Not guiltyItem (8) Part I8 Dec 2025
A company director's complaint against an incoming auditor was dismissed as unauthorised, without reaching its merits.
A company director complained that an incoming auditor never wrote to the outgoing one. The Board found the complaint unauthorised and dismissed it without examining the auditor's conduct.
BOD 746/2024Not guiltyItem (5) Part I · Item (6) Part I · Item (7) Part I · Item (3) Part III · Item (2) Part IV26 Sept 2025
A newspaper greeting called a Branch Chairman "Adhyaksh." An advocate read that as a claim to the ICAI presidency.
A newspaper greeting used a Hindi word for a Branch Chairman that can mean "President." An advocate complained it claimed the ICAI presidency; the Board found no evidence and cleared every clause.
BOD 773/2024Not guiltyItem (2) Part IV26 Sept 2025
A 2008 CBI corruption probe named a chartered accountant a co-accused. The ICAI case closed on delay alone.
A chartered accountant was named a co-accused in a 2008 CBI corruption case, but ICAI's own case opened only a decade later. The Board closed it on limitation alone, without ruling on the allegations.
BOD 822/2025Not guiltyItem (2) Part IV26 Sept 2025
A departing partner was accused of taking a firm's papers. The Board ruled ownership follows the signature.
A Kanpur firm accused a departing partner of walking off with its records. The Board found no evidence, and held that working papers belong to the signing accountant, not the firm.
BOD 287/2017FineItem (2) Part IV11 Feb 2021
One auditor lost five audits at sister companies. Every incoming replacement met the same threats.
An auditor removed from five sister companies met every incoming replacement with false dues, threats and demands for lost fees. Fined Rs. 10,000 on each file, after a four-year court stay.
BOD 613/2022ReprimandItem (2) Part IV30 May 2024
A chartered accountant faked a bank official's car-sale papers. A resulting loan came back to the official in cash.
A CBI probe into a bad bank loan found that a Kolkata chartered accountant fabricated a car's sale papers for a bank official and helped route the loan back to him in cash. He was reprimanded.
BOD 724/2024ReprimandItem (2) Part IV25 Jan 2025
A firm's partner moonlighted, defamed the firm by email, and secretly recorded a colleague. All three were admitted.
A partner at a Mumbai accountancy firm moonlighted, emailed the firm's clients false claims against it, and secretly recorded another partner. He admitted every charge and was reprimanded.
BOD 727/2024FineItem (8) Part I14 Dec 2024
An incoming tax auditor took over an audit without writing to the outgoing auditor. A fine of Rs 25,000 followed.
A Bharatpur tax auditor took over an assignment from a family friend and predecessor, relying on verbal requests where the law requires a written one. The Board fined him Rs 25,000.
BOD 739/2024ReprimandItem (2) Part IV25 Jan 2025
A chartered accountant denied signing a shell company's tax audits. A shared signature did not excuse the negligence.
A Kolkata chartered accountant said his digital signature had been misused to sign a shell company's tax audit reports. The Board reprimanded him for failing to safeguard it.
BOD 753/2024FineItem (8) Part I10 Feb 2025
A Bharatpur auditor took over a colleague's tax client without writing first. A friendship stood in for the letter.
A Bharatpur chartered accountant took over a client's tax audit from a colleague, and admitted never writing to him about it. The Board found him guilty and imposed a twenty-five-thousand-rupee fine.
BOD 316/2017Not guiltyItem (2) Part IV10 Feb 2025
Two telecom executives were investigated over a mobile licence's ownership. A court had already cleared both.
Two chartered accountants at a telecom conglomerate were investigated over the 2G spectrum licence case. A criminal court had already acquitted them, and the Board found nothing to add.
BOD 655/2022Not guiltyItem (2) Part IV10 Feb 2025
A no-objection certificate stalled over an unpaid fee. The complaint came from someone with no stake in the audit.
A retiring auditor withheld his no-objection certificate, citing an unpaid audit fee. The incoming firm walked away, and the Board found the man who complained had no stake in the company at all.
BOD 692/2023Not guiltyItem (2) Part IV10 Feb 2025
A trust's auditor was accused of pocketing a share of its stolen ₹7 crore. The alleged theft was never proven.
A Member of Parliament's trust accused its auditor of sharing in a stolen ₹7 crore and confessing to fraud with a ₹3.70 crore cheque. The Board found the alleged theft was never proven at all.
BOD 542/2020Not guiltyItem (8) Part I25 Jan 2025
A company director, also a chartered accountant, faced a CBI bank-fraud case. The Board found no misconduct.
A CBI probe accused a company director, also a chartered accountant, of forged work orders defrauding a bank of over fifty crore rupees. The Board found no professional misconduct.
BOD 653/2022Not guiltyItem (11) Part I · Item (2) Part IV25 Jan 2025
A brother accused a chartered accountant of secretly working in a family firm. Decades later, the Board found no proof.
A brother accused a chartered accountant of secretly working the family firm and coercing a signature for a retirement. The Board found no evidence for either claim, years after the firm closed.
BOD 704/2023RemovalItem (11) Part I · Item (2) Part IV12 Jun 2024
A chartered accountant sat on company boards without the Institute's permission. A supplier's dues went unpaid.
A chartered accountant held directorships without the Institute's permission, and a supplier's dues went unpaid. The Board found her guilty and removed her name from the Register for thirty days.
BOD 709/2023Not guiltyItem (8) Part I · Item (9) Part I25 Jan 2025
A widow's longtime auditor was accused of exorbitant fees and a blocked handover. Neither charge was proved.
A widow accused her late husband's cousin, the hospital's longtime auditor, of inflating his bills and blocking a change of auditor. The Board found neither allegation made out.
BOD 722/2024Not guiltyItem (8) Part I25 Jan 2025
A displaced bank auditor said its successor never wrote to it. The successor had written to someone else entirely.
A bank branch auditor was replaced for running late, and complained its successor never wrote to it. The Board found the successor had written to the correct outgoing auditor, and closed the case.
BOD 732/2024Not guiltyItem (2) Part IV25 Jan 2025
A branch secretary alleged unproven anomalies in how the branch was run. The Board cleared the secretary.
A newly appointed branch secretary wrote to the branch's leadership alleging financial anomalies, without evidence, and circulated the letter widely. The Board cleared him of misconduct.
BOD 735/2024FineItem (8) Part I27 Aug 2024
An incoming auditor took over a company's audit without writing to the outgoing auditor, or asking about unpaid fees.
An outgoing auditor was never told he had been replaced, and never heard from his successor — not before the change, and not about the fee still owed. The Board fined the incoming auditor a lakh.
BOD 744/2024FineItem (8) Part I14 Dec 2024
An incoming auditor claimed to have written to the outgoing auditor. No proof of delivery ever surfaced.
A chartered accountant resigned an audit over unpaid dues and found a new firm had taken it over unannounced. The new auditor claimed to have written first but never proved it, and was fined ₹25,000.

ICAI Board of Discipline Orders — 2025

Orders

A CBI probe named a chartered accountant a conspirator in a trust fraud. Repeated non-appearance brought removal.

A newly qualified auditor skipped writing to the outgoing auditor before a tax audit. An apology brought a lighter fine.

A full-time practitioner also worked as a government welfare body's finance chief. No permission was ever sought.

An income-tax representative missed hearings a client had paid for. An ex-parte demand of ₹56 lakh followed.

A newly enrolled member's photograph surfaced on fraudulent refund accounts. A signature report proved inconclusive.

A sand-mining scam probe found a chartered accountant holding stakes in three mining firms. None of the three ever ran.

An Ahmedabad tax raid on three political parties turned up a client list. Twelve accountants on it were reprimanded.

An incoming auditor's proof of communication was addressed to a partner who had died before the certificate arrived.

A police probe into a stalled redevelopment project traced diverted investor funds to a former group auditor's family.

A chartered accountant's Twitter account insulted government officials. Its owner lost the Register for a month.

An incoming tax auditor's own acceptance letter undid the defence of leaving communication to the client.

An incoming statutory auditor admitted never writing to the outgoing auditor. Only the fine remained to decide.

A letter to the incoming auditor named unpaid dues. The Board found no threat and no misconduct in it.

A branch election's returning officer accepted two withdrawals by phone. The Board found good faith, not misconduct.

A company director's complaint against an incoming auditor was dismissed as unauthorised, without reaching its merits.

A newspaper greeting called a Branch Chairman "Adhyaksh." An advocate read that as a claim to the ICAI presidency.

A 2008 CBI corruption probe named a chartered accountant a co-accused. The ICAI case closed on delay alone.

A departing partner was accused of taking a firm's papers. The Board ruled ownership follows the signature.

One auditor lost five audits at sister companies. Every incoming replacement met the same threats.

A chartered accountant faked a bank official's car-sale papers. A resulting loan came back to the official in cash.

A firm's partner moonlighted, defamed the firm by email, and secretly recorded a colleague. All three were admitted.

An incoming tax auditor took over an audit without writing to the outgoing auditor. A fine of Rs 25,000 followed.

A chartered accountant denied signing a shell company's tax audits. A shared signature did not excuse the negligence.

A Bharatpur auditor took over a colleague's tax client without writing first. A friendship stood in for the letter.

Two telecom executives were investigated over a mobile licence's ownership. A court had already cleared both.

A no-objection certificate stalled over an unpaid fee. The complaint came from someone with no stake in the audit.

A trust's auditor was accused of pocketing a share of its stolen ₹7 crore. The alleged theft was never proven.

A company director, also a chartered accountant, faced a CBI bank-fraud case. The Board found no misconduct.

A brother accused a chartered accountant of secretly working in a family firm. Decades later, the Board found no proof.

A chartered accountant sat on company boards without the Institute's permission. A supplier's dues went unpaid.

A widow's longtime auditor was accused of exorbitant fees and a blocked handover. Neither charge was proved.

A displaced bank auditor said its successor never wrote to it. The successor had written to someone else entirely.

A branch secretary alleged unproven anomalies in how the branch was run. The Board cleared the secretary.

An incoming auditor took over a company's audit without writing to the outgoing auditor, or asking about unpaid fees.

An incoming auditor claimed to have written to the outgoing auditor. No proof of delivery ever surfaced.