MINISTRY OF CORPORATE AFFAIRS
New Delhi, the 29′” October, 2018
G.S.R.1072.(E).-In exercise of the powers conferred by clauses (c) and (d) of sub-section (2) of section 20A read
with sub-s ion (I) of section 21 and sub-sections (2) and (4) of section 218 of the Chartered Accountants Act, 1949 (38 of
1949), (he :1111.;rl Government hereby makes the following rules further to amend the Chartered Accountants (Iroccdure of.
Investigatitr .; i)f Professional and Other Misconduct and Conduct of Cases) Rules, 2007, namely:–
1. i) These rules may be called the Chartered Accountants (Procedure of Investigations of Pro~essional and Other Miscontluct and Conduct of Cases) Second Amendment Rules, 20 18.
ii) They shall come into force on the date of their publication in the Official Gazette
2. In the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conttuct of ses) i?ui,:s, 2007, –
(i) in rule 14,-
(a) in sub-rulc (6), the Explanation shall be numbered as Explanation 1 thereof and afte Explanation 1 as so numbered, the following Explanation shall be inserted, namely:-
“Explanation 2– For the purpose of this rule, the appearance also includes the appearance through video conference modalities for which may be as formulated by the Institute from time to time.”;
(b) in sub-rule (7) after the words “either in person”‘ the words “or through video conference in terms of the modalities formulated under these Rules “shall be inserted;
(ii) in rule 18, in sub-rule (6), the Explanation shall be numbered as Explanation I thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:-
“Explanation 2- For the purpose of this rule, the appearance also includes the appearances through vide~onference, nlodalities for which may be as formulated by the Institute from time to time”.