Facts of the Case

Disciplinary proceedings were initiated against CA Binod Kumar Saraiwala in connection with the IFRS Certificate Course Examination held on 26 June 2016 at Jamshedpur. The Respondent was appointed as an Invigilator for the said examination. An inquiry was ordered following allegations of mass copying during the examination, which resulted in unusually high pass percentages and identical answer patterns among candidates.

The Inquiry Officer and the Answer Paper Examiner raised serious concerns regarding the seating arrangement, supervision and conduct of the examination. It was reported that candidates were seated in close proximity, seating arrangements were not altered adequately, and invigilation was not exercised with the vigilance expected, resulting in candidates copying answers. Based on the inquiry, the Examination result was cancelled, and disciplinary proceedings were initiated against the Respondent under the Chartered Accountants Act, 1949.

Issues Involved

Whether the Respondent, while acting as an Invigilator, failed to discharge his duties with due care and diligence, thereby facilitating mass copying in the examination, and whether such conduct amounted to “Other Misconduct” under Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949.

Respondent’s Submissions

The Respondent denied allegations of negligence and submitted that the examination was conducted in a library hall with limited space and that seating arrangements were made by the Centre Superintendent. He contended that no candidate was caught copying during the examination and that similarity in answers could be coincidental. The Respondent further argued that he was not responsible for seating arrangements or paper distribution and that no formal complaint was made during the examination.

Court / Authority Order and Findings

The Board of Discipline carefully examined the Inquiry Officer’s Report, the Examiner’s observations, and the Respondent’s submissions. The Board noted that an exceptionally high number of candidates passed the examination and that answer scripts showed striking similarity, which could not be explained as coincidence.

The Board observed that the Respondent, as an Invigilator, had a clear responsibility to ensure proper seating arrangements, vigilant supervision and prevention of unfair practices. The Board found that the Respondent failed to exercise due care and diligence expected of an invigilator, and that his inaction contributed to an environment conducive to mass copying.

The Board further noted that both the Inquiry Officer and Examiner, appointed independently, arrived at the same conclusion regarding mass copying. The Respondent’s conduct was held to be unbecoming of a Chartered Accountant and detrimental to the integrity of the Institute’s examination system.

Important Clarification

The Board clarified that Invigilators appointed by the Institute are entrusted with safeguarding the sanctity and credibility of examinations. Any lapse, negligence or disregard of prescribed guidelines resulting in unfair practices constitutes serious professional misconduct, irrespective of whether copying is personally detected during the examination.

Final Outcome

The ICAI Board of Discipline held CA Binod Kumar Saraiwala (M. No. 075893) guilty of “Other Misconduct” under Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949 read with Section 22. In exercise of powers under Section 21A(3) of the Act, by order dated 02 June 2022, the Board reprimanded the Respondent.

Source Link – https://www.mytaxexpert.co.in/uploads/1768898156_CA.BinodKumarSaraiwalaM.No.075893Jamshedpur.pdf

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