Section 14(2) in The Cost and Works Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007
(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.
