MINISTRY OF CORPORATE AFFAIRS
NOTII1'ICATION
New Delhi, the 29'" October, 2018

(v.4.R. 1072(E).- (2) and (4) of section 218 of the Chartered Accountants Act, 1949 (38 of
1949), (he :1111.;rl Government hereby makes the following rules further to amend the Chartered Accountants (I'roccdure of.
Investigati tr .; i)f Professional and Other Misconduct and Conduct of Cases) Rules, 2007, namely:--

1. These rules may be called the Chartered Accountants (Procedure of Investigations of Pro~essional and Other
Miscontluct and Conduct of Cascs) Second Amendment Rules, 20 18.

j 'I'hey shall come into force on the date of their publication in the Official Gazette.
2. 'i thc Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conttuct of
ses) i?ui,:s, 2007, -

(i) in rule 14,-
(a) in sub-rulc (6), the Explanation sliall be numbered as Explarlation 1 thereof ant1 after
Explanation 1 as so numbered, the following Explanation shall be inserted, namely:-
"Explanation 2- For the purpose of this rule, the appearance also includes the ap~cs!lcc--
~u~o~g~~~~d_ep~_c.o~~ffo~r ~wheinch~ mea~y~ bne oas~ faolrm~uilaetesd by the Institute from time
to tiy.. e. ."; -

(b) in sub-rule (7) after the words "either in person"' the words "or through video conference in
terms of the rnotlalities formulated under these Rules "shall be inserted;

(ii) in rule 18, in sub-rule (6), the Explanation shall be numbered as Explanation I thereof and after
Explanation 1 as so numbered, the following Explanation shall be inserted, namely:-

"Explanation 2- For the purpose of this rule, the appearance also includes the appearances through
vide~onferencen, lodalities for which may be as formulated by the Institute from time to time".
[F. NO. 11 12/2007-IGCIPI]

ANURAG AGARWAL, Jt. Secy.
Note:-Ti: principal rules were published in the Gazette of India, vide notification number G.S.R. 112(E), dated the 27'h
February, J'7 and lastly amended vide notification numbers G.S.R. 226(E), dated the 22"* March, 201 1, G.S.R. 141(E), dated
the 4"' Ma , 2014 and G.S.R. 348(E), dated 9':' Apr~l2, 018.
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Ilploaded by Dte. of P~.intinga t Government of India Press, Ring Road, Mayapuri, New Delhi-I 10064
and Published by the Controller of Publications, Delhi- 110054.
Digitally signed by MANOJ KUMAR MANOJ KUMARVERMA
VERMA Date:2018.11.02
11:33:38 +05'3OS