A chartered accountant who is not a member of the Institute of Chartered Accountants of India but impersonating as one can be charged under the Indian Penal Code or under other laws for offences, the Supreme Court stated while allowing the appeal of the institute.

The Madhya Pradesh high court had taken a different view. In this case, ICAI vs Vimal Kumar, the institute filed a complaint before the police alleging forgery and impersonation. The trial court ruled that there was no basis for framing charges under IPC.

The high court rejected the appeal of the institute stating that though a case was made out under the Chartered Accountants Act, the complaint was not under that Act, but under IPC.

The institute appealed to the Supreme Court which set aside the high court judgment and directed prosecution under IPC.