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Auditing

Ma'am, can you give an example for personal misconduct pertaining to business activities? [Video Time Stamp: 05:07] Video Details ------------- Advanced Auditing & Professional Ethics (Without SA) Professional Ethics #178. Important Facts

Mala Ca

CA Final

★ 23K+

17-Nov-25 11:33

100

Answers (1)

A Chartered Accountant runs a small textile trading business in addition to his CA practice. In that business, he deliberately issues false invoices, suppresses sales, and evades GST. Even though this misconduct is not related to his CA practice, it happens in his personal business activity. It is not connected to his professional work as a CA,but it shows dishonesty, lack of integrity, and violation of law in personal capacity. The Council of ICAI views such behaviour as bringing disrepute to the profession. Simple examples could be abusing or harassing assistance In office by harsh language or behaviour

Pradnya Bajaj

Faculty

17-Nov-25 19:50