Section 8(3) in The Cost and Works Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007
(3)A member who has been informed of the complaint filed against him (hereinafter referred to as the respondent) shall, within 21 days of the service of a copy of the complaint, or within such additional, time, not exceeding, thirty days, as may be allowed by the Director, forward to the Director, a written statement in his defence.
