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CA Final Chartered Accountants Act, 1949 — practice questions

Explore 74 free Chartered Accountants Act, 1949 questions in CA Final Auditing. Open each question or exercise to read its content, reference answers and available explanation.

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Chartered Accountants Act, 1949 questions and exercises with answers

Showing questions 1–30 of 74.

Under s.21(3) of the CA Act, a First Schedule matter goes to which body?Read the answer and worked solution →Where does the Director (Discipline) send a Second Schedule case under s.21(3)?Read the answer and worked solution →The Board of Discipline may impose a fine of up to how much under s.21A(3)?Read the answer and worked solution →The Disciplinary Committee may fine a member up to what amount under s.21B(3)?Read the answer and worked solution →For how long can the Board of Discipline remove a member's name from the Register?Read the answer and worked solution →Which body can remove a member's name from the Register permanently?Read the answer and worked solution →Who functions as Secretary of the Board of Discipline under s.21A(1)?Read the answer and worked solution →Which procedure must the Board of Discipline follow in all cases before it?Read the answer and worked solution →Who presides over the Disciplinary Committee under s.21B(1)?Read the answer and worked solution →The Director (Discipline) heads which unit set up by the Council under s.21(1)?Read the answer and worked solution →On receiving a complaint with the prescribed fee, the Director (Discipline) forms what?Read the answer and worked solution →Who may permit a complainant's withdrawal of a complaint under s.21(5)?Read the answer and worked solution →A former member can still be proceeded against under s.21 if he was a member when what occurred?Read the answer and worked solution →Which civil court power does s.21C give the Disciplinary Committee?Read the answer and worked solution →Section 22 says misconduct includes acts or omissions provided where?Read the answer and worked solution →Who chairs the Appellate Authority under s.22A(1)?Read the answer and worked solution →The Chairperson and members of the Appellate Authority serve in what capacity?Read the answer and worked solution →The Appellate Authority Chairperson's term ends at three years or at what age?Read the answer and worked solution →An ordinary member of the Appellate Authority holds office until what age at most?Read the answer and worked solution →Where shall the office of the Appellate Authority be located?Read the answer and worked solution →Within how many days must a penalised member appeal to the Authority under s.22G?Read the answer and worked solution →Who may file an appeal with the Authority if the Council authorises it?Read the answer and worked solution →The Authority may admit a late appeal if the delay had what?Read the answer and worked solution →In revision under s.22G(2), the Authority may do which of these to a penalty?Read the answer and worked solution →Under s.22G(2)(c), the Authority may send a case back to whom for further enquiry?Read the answer and worked solution →A person not a member who claims to be one is fined up to what on first conviction (s.24)?Read the answer and worked solution →Under s.24, a repeat offender may face imprisonment up to how long?Read the answer and worked solution →A member without a certificate of practice who claims to be in practice violates which section?Read the answer and worked solution →Section 25 prohibits which entity from practising as chartered accountants?Read the answer and worked solution →If a company breaks s.25, who else is punishable under s.25(2)?Read the answer and worked solution →

Worked practice questions

Under s.21(3) of the CA Act, a First Schedule matter goes to which body?

  1. Quality Review Board
  2. Board of Discipline
  3. Appellate Authority
  4. Disciplinary Committee
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Correct answer: B. Board of Discipline

Section 21(3) sends First Schedule misconduct to the summary-procedure Board of Discipline, not to the Disciplinary Committee.

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Where does the Director (Discipline) send a Second Schedule case under s.21(3)?

  1. Board of Discipline
  2. Disciplinary Committee
  3. Quality Review Board
  4. Regional Council
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Correct answer: B. Disciplinary Committee

Misconduct listed in the Second Schedule, or in both Schedules, is placed before the Disciplinary Committee.

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The Board of Discipline may impose a fine of up to how much under s.21A(3)?

  1. Rs 50,000
  2. Rs 1 lakh
  3. Rs 5 lakh
  4. Rs 10 lakh
Show answer and solution

Correct answer: B. Rs 1 lakh

Section 21A(3)(c) caps the Board of Discipline's fine at rupees one lakh.

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