Section 14(3) in The Cost and Works Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007
(3)The Board of Discipline shall inform the respondent to file a written statement, within such time as may be specified:Provided that the Board of Discipline may give him additional time for submitting his written statement on application by the respondent on his adducing sufficient reasons to the satisfaction of the Board of Discipline for seeking additional time:Provided further that such additional time shall not be given more than once and if the respondent still does not submit a written statement, the of Discipline shall presume that he has no further submissions to make and shall proceed to decide the case on merits.
