Board of Discipline
Section 21A of the Chartered Accountants Act, 1949 deals with board of Discipline. [ [21A. Board of Discipline.--(1) The Council shall constitute a Board of Discipline consisting of-- (a) a person with experience in law and having knowledge of disciplinary matters and the profession, to be its presiding officer; The Act came into force on 01 Jul 1949.
1[ 2[21A. Board of Discipline.--(1) The Council shall constitute a Board of Discipline consisting of--
(a) a person with experience in law and having knowledge of disciplinary matters and the profession, to be its presiding officer;
(b) two members one of whom shall be a member of the Council elected by the Council and the other member shall be nominated by the Central Government from amongst the persons of eminence having experience in the field of law, economics, business, finance or accountancy;
(c) the Director (Discipline) shall function as the Secretary of the Board.
(2) The Board of Discipline shall follow summary disposal procedure in dealing with all cases before it.
(3) Where the Board of Discipline is of the opinion that a member is guilty of a professional or other misconduct mentioned in the First Schedule, it shall afford to the member an pportunity of being heard before making any order against him and may thereafter take any one or more of the following actions, namely:--
(a) reprimand the member;
(b) remove the name of the member from the Register up to a period of three months;
(c) impose such fine as it may think fit, which may extend to rupees one lakh.
(4) The Director (Discipline) shall submit before the Board of Discipline all information and complaints where he is of the opinion that there is no prima facie case and the Board of Discipline may, if it agrees with the opinion of the Director (Discipline), close the matter or in case of disagreement, may advise the Director (Discipline) to further investigate the matter.]]
Section 21A, The Chartered Accountants Act, 1949 (Act 38 of 1949).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
-
T. Ramesh v. The Board of Discipline (ICAI) & Anr.
Court's Decision & Legal Precedent
DATE-VERIFIED Final Order 2023-09-12 (order-2.pdf) — get_case_brief markdownContent body 'DELIVERED ON: 12..09..2023'/'12.09.2023' matches index. Board of Discipline under s.21A is not a 'Court or Tribunal' for Art.227 revisional jurisdiction — professional-misconduct inquiry is not a lis adjudicating parties' civil rights (Bar Council of Maharashtra v. Dabholkar applied); CRP dismissed as not maintainable, with liberty to file Art.226 writ (laches clock paused for CRP period).
On this section: s.21A — Board of Discipline is a professional regulatory forum, not an Art.227 tribunal; supervisory challenge lies under Art.226, not CRP.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
-
… Aggrieved by the same, the present Civil Revision Petition has been filed. > 3. When the matter came up for final hearing before me, I had raised a doubt as to how the revision is maintainable since the Board of Discipline constituted under Section 21A of the Chartered Accountants Act, 1949 is not a Court or Tribunal within Article 227 of Constitution of India. The power of the High Court under Article 226 of Constitution of India covers the entire gamut of State, persons, authority, Court and Tribunals. Insofar as the jurisdiction under Article 227 of the …
Made under this section, and citing it
3 instruments name this provision in its title or its text without being made under it.
Questions about Section 21A
What have the courts held on Section 21A of the Chartered Accountants Act?
T. Ramesh v. The Board of Discipline (ICAI) & Anr. (12 Sep 2023) is the leading judgment on this section among those set out below: s.21A — Board of Discipline is a professional regulatory forum, not an Art.227 tribunal; supervisory challenge lies under Art.226, not CRP.
How do I find court cases under Section 21A of the Chartered Accountants Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Chartered Accountants Act 21A, section 21A Chartered Accountants Act, section 21A of the Chartered Accountants Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with T. Ramesh v. The Board of Discipline (ICAI) & Anr. (12 Sep 2023).
What should I read with Section 21A of the Chartered Accountants Act, and has it changed?
4 other provisions in this corpus refer back to it. 3 instruments name it without being made under it, most recently Chartered Accountants Disciplinary Rules, 2007 - Updated as on 1 st October, 2020 (2007), then Framing of Rules under Section 29(A), sub section 2, clause c and d of the Chartered Accountants Act 1949 (2007).
When did Section 21A of the Chartered Accountants Act come into force?
Section 21A of the Chartered Accountants Act, cited as Chartered Accountants Act 21A, came into force on 01 Jul 1949, having been enacted on 01 May 1949. It is in force as at the date shown on this page.
Other sections of this Act
- 30. Power to make regulations824 words
- 2. Interpretation777 words
- 18. Finance of the Council513 words
- 4. Entry of names in the Register of members495 words
- 15. Functions of the Council337 words
- 12. President and Vice-President300 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.