The Chartered Accountant (CA) signed the financial statements which were not signed by the directors. The disciplinary committee of Institute of Chartered Accountant of India (ICAI) found guilty of professional misconduct. The committee took note of the fact that the Director (Discipline) in the current case found the respondent CA prima facie guilty of professional…

Sources : https://www.taxscan.in/ca-signs-financial-statements-not-signed-by-directors-disciplinary-committee-finds-guilty/256249/