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As the members are aware, the Institute has a Committee namely, the Committee on Ethical Standards & Unjustified Removal of Auditors (CESURA) to examine various issues of professional ethics and to address the grievances of unjustified removal of auditors.

Recently, while discussing the existing procedures for dealing with the cases of unjustified removal of auditors, the Council extended the power and scope of functioning of the Committee. As per the additional power, the Committee has been authorised to consider the cases of unjustified removal/non-reappointment of inconvenient auditor due to his alleged qualificatory remarks/queries.

In this regard, an announcement has been published in the December 2002 issue of the Institute's Journal, `The Chartered Accountant'.

To standardize and expedite the filing of the complaint before the Committee, the form of the complaint and the list of enclosures to be submitted along with the Complaint/Statement of Reasons have been approved and are as follows: -

The Institute of Chartered Accountants of India, I.P. Marg, New Delhi-2
FORM OF COMPLAINT/STATEMENT OF REASONS Before the Committee on Ethical Standard Unjustified Removal of Auditors (CESURA)
Note-to be submitted with a filling fee of Rs. 1000/- drawn in favor of the Secretary ICAI, New Delhi together with the list of enclosures mentioned below:-
1. Name of the Complainant :  
  Complainant's -  
  Membership No. -  
  Address -  



  Phone No. -  
  Fax -  
  E-mail address -  
  Website -  
2. Name of the Incoming Auditor -  
  Membership No. -  
  Address -  
  Phone No. -  
  Fax -  
  E-mail address -  
  Website -  
3. Name & address of the Entity -  
  Address -  
  Phone No. -  
  Fax -  
  E-mail address -  
  Website -  
4. Particulars of complaint/ Statement
of Reasons leading to removal /
non-reappointment [Please attach
separate sheet for details) 		-  
5. Particulars of evidence, oral and
documentary, if any, to substantiate
the complaint [Please see the list at
Annexure `B' for suggested documents
to be attached) 		-  
6. Relief sought from the Committee
including the interim order. 		-  
7. Reasons/justifications for Interim Order. -  
8. Any legal prosecutions initiated and their
status including all the relevant documents. 		-  
Signature
[Partner/Proprietor/Member]
M. No.
VERIFICATION

I, .................................... the Complainant do hereby declare that what is stated above is true to the best of my information and belief. Verified today, the ................... day of ...... 20

At .........

Signature
[Partner/Proprietor/Member]
M.No.
Enclosures to be submitted along with the Complaint/Statement of Reasons:

Certified true copies of the following documents:

  1. Engagement Letter of the Complainant and Resolution for engagement of the Complainant;

  2. Documents/evidence indicating removal/non-reappointment of the Complainant;

  3. Relevant correspondence exchanged between the Complainant and Incoming Auditor;

  4. Relevant correspondence exchanged between the Complainant and entity;

  5. Copy of Certificate/Audit Report and other Certificates/Draft Audit Report/ Qualifications/Final accounts which lead to his removal, if any;

  6. Extract of the Relevant Rules/Regulations for engagement of Auditor

  7. Any other relevant papers/documents on the issues involved.

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