Chartered Accountants Act, 1949
22. Professional misconduct defined
For the purposes of this Act, the expression "professional
misconduct" shall be deemed to include any act or omission specified in
any of the Schedules, but nothing in this section shall be construed to limit
or abridge in any way the power conferred or duty cast on the Council under
sub-section (1) of section 21 to inquire into the conduct of any member of the
Institute under any other circumstances.