Facts of the Case

Disciplinary proceedings were initiated against CA Vivek Kumar Singh (M. No. 304049), Kolkata, in respect of tweets posted on 15th and 26th March 2022 from his verified Twitter handle @Vivek_Romee. The tweets contained highly offensive, disrespectful and threatening remarks against officials of the Ministry of Corporate Affairs and the Income Tax Department, referring to them as “liars”, “idiots” and suggesting that the “only option is to slap MCA officers”. The tweets were publicly tagged to official government handles, thereby making them widely visible.

When questioned, the respondent claimed that the tweets were posted by his staff member who allegedly had access to his office computer. However, despite specific directions, he failed to produce any credible evidence such as an affidavit or statement from the staff member to substantiate this claim. During the investigation, the respondent also sent communications to the Disciplinary Directorate that were found to be unprofessional and threatening, alleging harassment and referring to his political associations instead of cooperating with the inquiry.

Issues Involved

Whether posting offensive, derogatory and threatening content against government officials on social media from a Chartered Accountant’s verified account constitutes “other misconduct” under Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949, and whether such conduct warrants disciplinary action under Section 21A(3).

Petitioner’s Arguments

The respondent submitted that the tweets were not authored by him but by a staff member without his knowledge or intent. He contended that misconduct requires mens rea and argued that he had no intention to defame or insult any government official. He further stated that upon learning of the tweets, he took corrective steps including changing passwords, deactivating the account and terminating the staff member’s services.

Respondent’s Arguments

The Disciplinary Directorate relied on the fact that the tweets originated from the respondent’s verified Twitter account and that no credible evidence was produced to establish unauthorized use. It was contended that responsibility for content posted from a verified account rests with the account holder and that the language used was unbecoming of a Chartered Accountant and damaging to the reputation of the profession.

Court Order / Findings

The Board of Discipline observed that the Twitter account was owned and operated in the respondent’s name and that ultimate responsibility for all posts rested with him. The Board held that professional accountability extends beyond intent and includes maintaining control and discretion over personal and professional communication channels. The Board noted that the respondent failed to substantiate his defence that the tweets were posted by a staff member and that his communications during the investigation were themselves unprofessional.

The Board concluded that the use of offensive, derogatory and threatening language on social media against government officials brought disrepute to the Chartered Accountancy profession and amounted to “other misconduct” under Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949.

Important Clarification

The Board clarified that Chartered Accountants are expected to uphold the dignity of the profession at all times, including on social media platforms. Grievances against government authorities must be addressed through appropriate institutional mechanisms, and public social media outbursts using offensive language are incompatible with professional ethics, irrespective of claimed lack of intent.

Final Outcome

The Board of Discipline, in exercise of powers under Section 21A(3) of the Chartered Accountants Act, 1949, ordered removal of the name of CA Vivek Kumar Singh (M. No. 304049) from the Register of Members for a period of one (1) month.

Source Link- https://www.mytaxexpert.co.in/uploads/1768890829_CA.VivekKumarSinghM.No.304049KolkatainRe.pdf

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