Chartered Accountants Act : Professional misconduct defined. Indian Bare Acts :

Chartered Accountants Act,1949

Act No : 38

Section : Professional misconduct defined.

22. Professional misconduct defined. For the purposes of this Act, the expression "professional misconduct" shall be deemed to include any act or omission specified in any of the Schedules, but nothing in this section shall be construed to limit or abridge in any way the power conferred or duty cast on 19 the Council under sub-section (1) of section 21 to inquire into the conduct of any member of the Institute under any other circumstances.