Section 8(2) in The Cost and Works Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007
(2)A member whose name is disclosed by the be responsible for answering the complaint, provided such a member was associated, either as partner or employee, with the firm, against which the complaint has been tiled, at the time of occurrence of the alleged misconduct:Provided that if no member, whether erstwhile or present, of the firm, own responsibility for the allegation or allegation made against the firm, then the firm as a whole shall be responsible for answering the allegation or allegations and, as such, all the members who were partners or employees of that firm, as on the date of occurrence of the alleged misconduct, shall be responsible for answering the allegation or allegations as contained in the complaint:
