Professional or other misconduct defined
Section 22 of the Chartered Accountants Act, 1949 deals with professional or other misconduct defined. [ [22. Professional or other misconduct defined.--For the purposes of this Act, the expression "professional or other misconduct" shall be deemed to include any act or omission provided in any of the Schedules, but nothing in this section shall be construed to limit or abridge in any way the power c The Act came into force on 01 Jul 1949.
1[ 2[22. Professional or other misconduct defined.--For the purposes of this Act, the expression "professional or other misconduct" shall be deemed to include any act or omission provided 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 Director (Discipline) under sub-section (1) of section 21 to inquire into the conduct of any member of the Institute under any other circumstances.]]
Section 22, 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.
This section refers to
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.
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Council of the Institute of Chartered Accountants of India v. Manish Agarwal
Court's Decision & Legal Precedent
Division Bench Oral Order on ICAI reference under Chartered Accountants Act ss.21(5)/21(6): court examined professional misconduct framework under s.22 and disciplinary reference procedure under s.21 for alleged misconduct warranting removal from Register.
On this section: s.22 — Professional or other misconduct defined; removal/reference for proved misconduct
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.
Made under this section, and citing it
1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 1 instrument names this provision in its title or its text without being made under it.
Questions about Section 22
What have the courts held on Section 22 of the Chartered Accountants Act?
Council of the Institute of Chartered Accountants of India v. Manish Agarwal (29 Jul 2025) is the leading judgment on this section among those set out below: s.22 — Professional or other misconduct defined; removal/reference for proved misconduct.
How do I find court cases under Section 22 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 22, section 22 Chartered Accountants Act, section 22 of the Chartered Accountants Act. People searching for it also type section 22 of chartered accountants act 1949. 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 Council of the Institute of Chartered Accountants of India v. Manish Agarwal (29 Jul 2025).
What should I read with Section 22 of the Chartered Accountants Act, and has it changed?
Its own text turns on section 21 (Disciplinary Directorate), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there is one: most recently Appoinment of Appellate Authority by central Government in accordance with the power conferred under section 22A The Chartered Accountants Act, 1949,Cost and Works Accountants Act, 1959 andThe Company Secretaries Act, 1980 (2009).
When did Section 22 of the Chartered Accountants Act come into force?
Section 22 of the Chartered Accountants Act, cited as Chartered Accountants Act 22, 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 17 Oct 2026. This page is not a substitute for legal advice.