This topic come in an examination for 16 Marks.
In 2 – 3 examination it came for 20 Marks.
The following tips will help you to score 12 – 14 Marks out
of 16 Marks.
1.
Heading
– The Professional Ethics answers begin with appropriate heading.
The heading should be the main theme of the
clause like
Gross Negligent on The Part of The Members
or
Failure to Disclose Material Fact.
The heading should be in bold letters &
inderlined.
Each initial letter in every word should be
Caps on.
2.
The
Content of The First Paragraph – It should start with” As per Clause ()
of Part of The First / Second Schedule
to the Chartered Accountants Act, 1949.”
After this line put the main theme of the clause(
if possible word by word.)
Again the initial letters in each word
should be caps on.
Very Important to note that
-
Clause number – in English,
-
Part I,II,III or Iv – in Roman,
-
First / Second Schedule – in words.
3.
The
Second Paragraph – It should contain any section, exception, proviso or
any explaination to the clause.
4.
Facts
of The Case – The Third Paragragh -
Write down the case study given in the question word by word.
5.
Paragraph
Four – No Heading – It contain your suggestions
For example – If he is guilty, you may
write CA ___ should not do thissince it has been prohibited under the
abovementioned clause or section & explain your answer.
However if he is not guilty covering under
any of the exception, proviso etc., write down the act of CA ___ is not prohibited & explain it.
6.
The
Last Paragraph – Conclusion – Just write down whether he is guilty or
not.
If he is guilty, you may refer the Clause etc again.
If he is not guilty, just write down – CA ___ is NOT guilty under any clause or
section.
MOST IMPORTANT – HIGHLIGHT THE WORD
“NOT” in he is not guilty.