The Council of the Institute has a non-standing Committee by the name 'Committee on Ethical Standards (CES)' to, inter alia, deal with the cases of Unjustified Removal of Auditors as per the procedure laid down by the Council. To standardize and expedite the filing of the complaint before the Committee, the Council of the Institute approved the form of the complaint and the list of enclosures to be submitted along with the Complaint/Statement of Reasons and the same was published in the August 2003 issue of the Journal 'The Chartered Accountant' as well as hosted in the website of the Institute 'www.icai.org'.

In order to prevent filing of frivolous complaints, the Council at its 251st meeting held in May 2005 decided to prescribe a fee of Rs.1,000/- (Rs. One Thousand Only) to be paid by the Complainant for lodging complaint on 'Unjustified Removal of Auditors' with the Committee on Ethical Standards (CES).

Accordingly, members are requested to pay fee of Rs.1000/- while lodging complaint with the Committee on Ethical Standards (CES).