ICAI Board of Discipline Orders — 2026

17 orders disposed of in 2026.

Orders

• BOD 749/2024Not guiltyItem (2) Part IV·27 Jul 2026

  A co-author republished two shared textbooks under a sole byline. The publisher never came to contest it.

  A chartered accountant co-wrote two textbooks with a publisher, then republished them under his own name. By the hearing the publisher had shut, and the Board found a civil dispute, not misconduct.

• BOD 768/2024Not guiltyItem (8) Part I·27 Jul 2026

  An incoming auditor was accused of taking two audits without writing first. A 2018 email showed the letter had gone.

  An incoming auditor took over a client's VAT and tax audits. Nobody proved the complainant had ever held the VAT work, an old email settled the tax audit, and both charges failed.

• BOD 819/2025Not guiltyItem (2) Part IV·27 Jul 2026

  A cooperative director was accused of misusing a government yarn-bank grant, and repaid it before the ruling.

  A chartered accountant on a cooperative's board was accused of misusing a ₹50 lakh government grant. He repaid the shortfall before the ruling, and the Board found no evidence of personal misuse.

• BOD 826/2025Not guiltyItem (2) Part IV·27 Jul 2026

  A father photographed an exam hall over COVID distancing. The Board found no evidence of misbehaviour.

  A chartered accountant was accused of unauthorised entry, photographing his daughter's exam hall and misbehaving over air-conditioning. The Board found no evidence and held the charge not proved.

• BOD 839/2025Not guiltyItem (11) Part I·27 Jul 2026

  A chartered accountant held a construction firm's power of attorney for twelve years. A brother called it a second job.

  A chartered accountant held a construction company's power of attorney for twelve years. His brother called it undisclosed employment. The Board found no salary, no records and no case to answer.

• BOD 843/2025Not guiltyItem (8) Part I·27 Jul 2026

  An incoming auditor was accused of skipping the predecessor's no-objection. That predecessor never completed an audit.

  An incoming auditor accused of never seeking her predecessor's no-objection was cleared — the predecessor had resigned before completing a single audit, so the duty never attached.

• BOD 853/2026Not guiltyItem (2) Part IV·27 Jul 2026

  A chartered accountant mocked the Finance Minister during a portal outage. The Board acquitted, and warned anyway.

  During the 2025 Income Tax portal outage, a chartered accountant called officials incompetent and mocked the Finance Minister on X, then deleted the post the same day. The Board acquitted, and warned.

• BOD 856/2026Not guiltyItem (2) Part IV·27 Jul 2026

  A founder complained about the accountant who set up a Singapore company. That company never authorised the complaint.

  A founder complained to ICAI about his Singapore company's accounting support. He admitted the work and money were the company's, not his, and could not show it had authorised the complaint.

• BOD 860/2026Not guiltyItem (8) Part I·27 Jul 2026

  An incoming auditor kept no copy of the communication letter. The client's sworn affidavit stood in for it.

  A tax audit changed hands, and years later the incoming auditor had no copy of the letter he said he sent. The client swore he had sent it, the complainant never denied that, and the charge failed.

• BOD 631/2022ReprimandItem (6) Part I · Item (2) Part IV·16 Jan 2026

  An outgoing auditor lost a 36-year audit to a former article, then asked the client for it back

  The college audit went to a CA who had trained at the outgoing auditor's own firm. Rather than reply to the new auditor, the outgoing auditor wrote to the client. The Board called that solicitation.

• BOD 832/2025ReprimandItem (6) Part I · Item (8) Part I·31 Jan 2026

  A firm's founder made three long-serving staff partners. All three registered a rival firm without resigning.

  A founder gave his long-serving staff the run of his practice. Three of them registered a competing firm while still inside it, and clients followed. All three were reprimanded.

• BOD 481/2018Not guiltyItem (2) Part IV·16 Jan 2026

  A CBI complaint accused a chartered accountant in a bank loan probe. Its own paperwork closed the case years later.

  A CBI officer complained to ICAI about a chartered accountant caught up in a bank loan-fraud probe. The Board never reached the merits — the complaint's authorisation was signed a year late.

• BOD 757/2024Not guiltyItem (6) Part I · Item (7) Part I·16 Jan 2026

  An election visiting card carried a chartered accountant's photo and certificate courses. Only fellow members saw it.

  A chartered accountant contesting a regional council election handed out a card with his photo and certificate courses. The Board found no misconduct — only fellow members ever saw the card.

• BOD 789/2025Not guiltyItem (2) Part IV·16 Jan 2026

  A group's finance director faced a decades-old bank fraud complaint. No forged document was ever placed on record.

  A group's former finance executive faced a disciplinary complaint over a multi-crore bank fraud, years after he had left it. The Board found no personal wrongdoing traced to him and closed the case.

• BOD 812/2025Not guiltyItem (2) Part IV·16 Jan 2026

  A statutory auditor resigned from a Ponzi-scheme company before any audit began. The fraud-reporting duty never arose.

  A chartered accountant's firm briefly audited a company later found to be running a Ponzi scheme. He resigned before the audit began, and the duty to report suspected fraud never attached to him.

• BOD 829/2025Not guiltyItem (8) Part I · Item (9) Part I · Item (2) Part IV·16 Jan 2026

  A company cured an improper auditor removal through a compounding order. That validated the auditor who took over next.

  A company's improper removal of its auditor was later compounded. The Board held that cure validated the chain of appointments after it, clearing the incoming auditor of all three charges against her.

• BOD 834/2025Not guiltyItem (2) Part IV·16 Jan 2026

  An accountant bought a share of a family's property. The seller accused the buyer of forging a will and underpaying.

  A chartered accountant bought a family plot, then was accused of forging a will and underpaying its owner. A settlement in a related dispute undercut the claims, and the Board found no misconduct.