Cost and Works Accountants Act, 1959
12. Complaints and enquiries relating to misconduct of members
(1) Subject to the provisions of this Regulation, all complaints against members of the Institute under Section 21 shall be investigated, and all enquiries relating to misconduct of members shall be held, by the Disciplinary Committee.
(2) A complaint under section 21 shall be made to the Council in Form 'G'.
(3) Every such complaint shall contain the following particulars, namely:-
(a) the acts and omissions which if proven would render the member complained against guilty of any professional or other misconduct;
(b) the oral or documentary evidence relied upon in support of the allegations made in the complaint.
(3A) Every complaint other than a complaint made by or on behalf of the Central or any State Government, shall be accompanied by a deposit of a sum of Rs. 50 which will be forfeited if the council after considering the complaint comes to the conclusion that no prima facie case is made out and that the complaint is either a frivolous one or is made with mala fide intention.
(4) The Secretary shall return a complaint which is not in the proper form or which does not contain the aforesaid particulars to the complainant for representation after compliance with such objections and within such time as the Secretary may specify.
(5) Within sixty days ordinarily of the receipt of complaint under section 21 the Secretary shall,
(a) if the complaint is against an individual member, send a copy thereof to such member at his address as entered in the Register of Members.
(b) if the complaint is against a firm, send a copy of the complaint to the firm concerned at the address of the head office of the firm as entered in the register of Offices and Firms with a notice calling upon the firm to disclose the name of the member concerned and to send a copy of the complaint to such member.
(6) A member against whom a complaint is made may, within fourteen days of the service of a copy of the complaint under sub-regulation (5), or within such further time as the
Secretary may allot, forward to him a written statement in his defense verified in the same manner as a pleading in a Civil Court.
(7) If, on a perusal of the complaint and the written statement, if any of the member concerned and other relevant documents and papers, the Council is of the opinion that there is a prima facie case against such member, the Council shall cause an enquiry to be made in the matter by the Disciplinary Committee. If the Council is of the opinion that there is no prima facie case against the member concerned or if the subject matter of the complaint is substantially the same as or caused by a complaint already received against such member, the complaint shall be dismissed and the complainant and the member concerned shall be informed accordingly:
PROVIDED that the Council may before dismissing the complaint, call for any additional particulars or documents connected with the case, either from the complainant or from the respondent or from both, if in its opinion it is necessary to do so.
(8) Every notice issued by the Secretary or by the Disciplinary Committee under this Regulation shall be sent to the member or the firm concerned by registered post with acknowledgement due. If the notice is returned with endorsement indicating that the addressee cannot be found at the address given, the Secretary shall ask the complainant to supply to him the correct address of the member or firm concerned and send a fresh notice to the member or firm at the address so supplied.