Chartered Accountant – Student pursued multiple courses with permission of ICAI and on completion of CS course sought enrolment – Subsequent refusal of ICAI for enrolment – Illegal
Judgment dated 7.12.2023 in Writ Petition NO.10759 of 2023 (GM-RES) of Nikkitha K.J. Vs. The Union of India and others
The petitioner-student had joined the B.Com degree course in May 2017 and simultaneously enrolled for the CMA foundation course. The petitioner had completed CMA Foundation & Intermediate Course in June, 2018. Similarly, the CS-Executive Course was also completed.
On 27.8.2018, the petitioner joined the CS Articleship training and the permission sought to pursue B.Com. degree course by her application in Form No.112 under the Chartered Accountants Regulations, 1988, was granted.
In September, 2020, the petitioner completed B.Com. degree. The permission to write CMA final exam was also given.
In December, 2020, the petitioner had completed her CMA final exam and thereafter, the permission sought on 30.3.2021 to pursue additional course of CS professional was granted.
On completion of all the courses and Articleship, the petitioner applied for enrolment to the respondent no.2 to become Chartered Accountant.
By the order dated 1.5.2023, the respondent no.3 ICAI had declined the request of the petitioner for its membership to practice as Chartered Accountant, to wait for two years for membership and fine of Rs.10,000/- was imposed for multiple courses.
HELD that on every occasion the student has diligent sought permission to pursue course and same was granted and when registration was sought the respondent no.2 wants to put the clock back by four years tinkering with the permissions already granted.
The mighty respondent now wants to jeopardize the career of a student on the ground that it had not properly accorded permission or permission was not properly sought by the student. This act of the respondent no.2 sans countenance.
Fervent cry of the student to pursue multiple courses to develop acumen with the permission of ICAI. The student knows only to study and ponder over the study material.
The High Court deemed it to appropriate to bend the arc of justice for a student and to direct enrolment.
