GOHAR MANZOOR FCA vs INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN Ss — 2022 CLD 302 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 CLD 302 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: CLD
Parties: GOHAR MANZOOR FCA vs INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN Ss

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

GOHAR MANZOOR FCA VS INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN Ss. 20-a & 20-B--- Professional misconduct by Chartered accountant--- Facts, etc. to be laid before the Investigation Committee---Enquiry by the Investigation Committee---Suo motu initiation of proceedings---Effect---appellant assailed order passed by the Council of Institute of Chartered accountants of Pakistan whereby he was held guilty of professional misconduct and was imposed upon a penalty of reprimand by name---Validity---Complaint moved by Securities and Exchange Commission of Pakistan (SECP) was considered and the Council was of the opinion that there was no misconduct on the part of appellant, however, suo motu action was initiated by the Investigation Committee for imposing penalty---Investigation into allegation of professional misconduct could not be held unless the procedural formalities were complied with, which were (a) a complaint with all relevant and necessary facts laid before the Investigation Committee, (b) the Investigation Committee formed opinion that such complaint required investigation and (c) Investigation Committee had given a notice to such person---Word 'shall' was used in Ss. 20-a & 20-B of Chartered accountants Ordinance, 1961, which required strict adherence to the prescribed procedure---Departure from prescribed procedure was against the settled principle of law of things required to be done in the manner should be done in the same manner or not at all---Impugned order to the extent of imposing penalty was set aside--- appeal was disposed of accordingly.

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