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Ma'am, As the wording says " doesn't follow any provision of CA Act " does it mean that even the CA is guilty under sec 22 sch 1 any part of CA Act then automatically he will be guilty under sch 2.! Video Details Advanced Auditing & Professional Ethics (Without SA) Professional Ethics 131. Clause 1 - Part II - Second Sch
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Yes, this clause if applicable to call Chartered Accountants . (whether in practice or general) Provisions, regulations and rules are specifically mentioned. Discussion regarding all the sections in the start of the chapter, example, who can be member, provisions of branch office etc. For Schedule, respective clauses explain the criteria.