Facts of the Case

A complaint was filed by Shri Manaur Alam, Advocate, against CA Rajesh Kumar Khetan alleging professional misconduct arising from publication of a Republic Day greeting advertisement in the Hindi daily Dainik Bhaskar dated 26 January 2017. In the advertisement, the Respondent was portrayed as the “President of the Institute of Chartered Accountants of India”. It was alleged that the advertisement was intentionally arranged to falsely project the Respondent as President of ICAI with the object of misleading the public and soliciting professional work.

During inquiry, the Respondent admitted that he had paid ₹5,000 for publication of a Republic Day greeting but contended that he was, in fact, the Chairman of the Patna Branch of ICAI at the relevant time. He explained that the omission of the words “Patna Branch” occurred due to ambiguity in the Hindi word “Adhyaksh”, which can denote both “Chairman” and “President”. It was further alleged that the Respondent compounded the misrepresentation by sharing the advertisement on social media.

Issues Involved

Whether publication of the Republic Day advertisement and subsequent sharing on social media amounted to false representation of professional status, solicitation of professional work, or conduct bringing disrepute to the profession, constituting professional or other misconduct under Items (5), (6) and (7) of Part I, Item (3) of Part III and Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949.

Petitioner’s Arguments

The Complainant alleged that the Respondent knowingly allowed himself to be projected as the President of ICAI, thereby misleading the public and attempting to secure professional business through impermissible advertisement. It was argued that circulation of the advertisement on social media demonstrated deliberate intent and aggravated the misconduct.

Respondent’s Arguments

The Respondent denied any intention to misrepresent his designation and submitted that he was fully aware that only a Central Council Member can be elected President of ICAI. He explained that the wording of the advertisement was inserted by the newspaper and not approved by him. He further submitted that the advertisement was merely a greeting message, did not carry the prefix “CA”, did not contain contact details, and therefore could not be construed as solicitation. He also clarified that on social media the greeting was posted with his correct designation.

Court / Authority Order and Findings

The Board of Discipline examined the prima facie opinion, pleadings and submissions. The Board observed that no evidence was produced by the Complainant to establish that the Respondent himself provided or approved the misleading designation in the advertisement. The Respondent’s explanation regarding ambiguity of the term “Adhyaksh” and the fact that he was the duly elected Chairman of the Patna Branch at the relevant time remained unrebutted.

The Board further noted that the advertisement neither carried professional contact details nor used the “CA” prefix and therefore could not be regarded as solicitation. While posting the advertisement on social media might reflect an error of judgment, in the absence of evidence of deliberate misrepresentation or intent to solicit professional work, the same could not be construed as professional or other misconduct. The Board held that the allegations were not established beyond reasonable doubt.

Important Clarification

The Board clarified that allegations of false representation and solicitation must be supported by cogent evidence of deliberate intent. Mere ambiguity in language or absence of proof that the Chartered Accountant approved or controlled the advertisement content cannot sustain charges of professional misconduct.

Final Outcome

The ICAI Board of Discipline held CA Rajesh Kumar Khetan (M. No. 059894) Not Guilty of Professional or Other Misconduct under Items (5), (6) and (7) of Part I, Item (3) of Part III and Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949. By order dated 26 September 2025, the Board directed closure of the case under Rule 15(2) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007.

Source Link- https://www.mytaxexpert.co.in/uploads/1768892506_Sh.ManaurAlamvsCA.RajeshKumarKhetanM.No.059894Bihar.pdf

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