Section 14 in The Cost and Works Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007
14. Procedure to be followed by the Board of Discipline.
(1)The Board of Discipline shall follow summary disposal procedure in dealing with all cases before it, as laid down in this Chapter.(2)If the Board of Discipline decides to proceed further under clause (b) of sub-rule (2) of rule 9 or under clause (b) of sub-rule (3) of rule 9, it shall expeditiously cause to deliver to the respondent and the complainant, a copy each of the following:-(a)prima facie opinion formed by the Director; and(b)particulars or documents relied upon by the Director, if any, during the course of formulation of prima facie opinion.(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.(4)The respondent shall send a copy of his written statement, along with supporting documents, to the Director and the complainant within the stipulated time.(5)The complainant or the Director may, after receipt of the written statement, submit a rejoinder to the Board of Discipline, with a copy to the respondent, along with supporting documents, if any.(6)The Presiding Officer of the Board of Discipline shall fix a date, hour and place of hearing, which shall not ordinarily be later than 45 days from the date of receipt of prima facie opinion and the Board of Discipline shall cause a notice to be sent of such date, hour and place to the Director, respondent and complainant and require them to appear before it in person to make oral submissions, if any.Explanation. - For the purpose of this rule, the appearance includes, unless and otherwise directed, appearance by an advocate or through any authorized representative, who may be a Chartered Accountant, Cost Accountant or Company Secretary.(7)On the date of hearing, if the respondent, in spite of the service of notice, under sub-rule (6), does not appear either in person or through his authorized representative, the Board of Discipline may proceed ex-parte and pass such orders as it may think fit or direct fresh notice to be served.(8)The Board of Discipline may, on such terms as it thinks fit, and at any stage of the proceedings, adjourn the hearing:Provided that such adjournment shall not be given more than once at any stage of the proceedings.(9)The Board of Discipline shall consider the written representations, including the written statements, rejoinder and supporting documents, and the oral submission, if any made by the Director, the complainant and the respondent, and arrive at a finding on whether the respondent is guilty or not of any professional or other misconduct.
