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CHAUDHRI NAZIR AHMED ASAD, F. C.A. versus INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN

Chartered Accountants Ordinance 1961 Shadow II, Part 1, CL (1) Chartered Accountants' Allowance, 1983, By-Law 8 (3) Companies Ordinance (XLVII of 1984), Sections 254, 255 and 257 Securities and Exchange Ordinance (1969) XVII), Section 34 (4) of the Constitution of Pakistan (1973), Article 199 of the Constitution directive of the Professional Misconduct Council, under which the Chartered Accountants must submit the list of audited companies to the Institute of Chartered Accountants of Pakistan, otherwise Certificate renewal may be denied. The accuracy of the information disclosed by the applicant in compliance with such instructions will automatically expose him to allegations of professional misconduct because the Chartered Accountants Ordinance, 1961 was amended by section 1 of the Second Schedule ( 1) Giving words was also no exception in this regard. Such a directive to the Institute for disclosure was termed a threat that applicants such as members of the Institute would disclose. Practicing certifications, if they did not follow such instruction of the Council members of the Institute, there could be no need for professional misconduct through any directive or threatening repression, such as the Chartered Accountants Ordinance's Second Scheduled to be included in the work papers, client information related to audits and reviews by the Institute will result in client information becoming available to the Institute, in the scope of professional misconduct. As the Chartered Accountants Ordinance is in accordance with Part 1 of Section 1 of the 1961 Schedule. Directive without making appropriate amendments to the Chartered Accountants Ordinance, 1961 law firms from Bahawalnagar lawyer