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CS Professional · Compliance Management, Audit and Due Diligence · Values, Ethics and Professional Conduct

The Disciplinary Committee orders removal of CS Vikram Shah's name from the Register for two years. The order is communicated to him on 1 March. By when should he ordinarily prefer an appeal to the Authority, and what is the position if he is late with sufficient cause?

He should appeal within ninety days from the date the order is communicated to him. If he is late, the Authority may still entertain the appeal when it is satisfied that there was sufficient cause for the delay, under section 22E(1) and its second proviso.

  1. AWithin sixty days; the Authority cannot entertain a late appeal
  2. BWithin ninety days of communication; the Authority may entertain a late appeal if satisfied of sufficient causeCorrect
  3. CWithin ninety days of the complaint; no delay is condoned
  4. DWithin one hundred and eighty days; delay is condoned automatically

Explanation

Section 22E(1) gives ninety days from the date the order is communicated. The second proviso lets the Authority entertain a late appeal if satisfied there was sufficient cause. Condonation is not automatic, and time runs from communication, not the complaint.

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