Rashmi Goel is a Practicing Company Secretary having firm name as Rashmi Goel and Company based at Mumbai. However, she resides at Bhopal. Manmohan her old classmate who could not complete his CS but having very sharp mi

Professional misconduct in relation to Company Secretaries in Practice (Part I of the First Schedule to the Act) Clause (1): Provides that a Company Secretary in Practice shall be deemed to be guilty of professional misconduct, if he - "allows any person to practice in his name as a Company Secretary unless such person is also a Company Secretary in Practice and is in partnership with or employed by him." This rule is intended to ensure that the professional work is done by a qualified professional so as to protect the client's/public interest. The rule permits another person to practice in the name of a Company Secretary in Practice provided such other person is also a Company Secretary in Practice and is in partnership with or is employed by the Company Secretary in Practice in whose name the work is to be carried out. This clause read with clause 11 of Part I of the First scheduled does not permit PCS to allow any person to practice in his name as a Company Secretary or to allow any person to sign as PCS, unless such person is also a Company Secretary in Practice or is in partnership with or employed by him. Clause (II): Provides that a Company Secretary in Practice shall be deemed to be guilty of professional misconduct, if he- "pays or allows or agrees to pay or allow, directly or indirectly, any share, commission or brokerage in the fees or profits of his professional business to any person other than a member of the Institute or a partner or a retired partner or the legal representative of a deceased partner or a member of any other professional body or with such other persons having such qualifications as may be prescribed, for the purpose of rendering such professional services from time to time in or out side India. In e-governance era, a PCS on many occasions attaches his Digital Signature to various forms / statements. Due care has to be taken that such digital signature is attached only by the PCS himself. It would be the exclusive duty and obligation of PCS to prevent any unauthorized use of his Digital signature. PCS is not expected to part with the password of his Digital signature. Hence, Rashmi Goel PCS does only the signature and she does not even check the accuracy of documents. She shares the major part of her fees which is not allowed. The office of PCS is run by person who is not her partner nor her employee. This is serious concern and she has violated code of conduct of ICSI. Rashmi Goel PCS shall be deemed to be guilty of professional misconduct, and she should neither allow anyone to practice in her name nor she can share part of her fees. Hence, she shall be liable for disciplinary action as per ICSI code of conduct. As per sub-section (3) of Section 21A of the Company Secretaries Act, 1980: Where the Board of Discipline is of the opinion that a member is guilty of a professional or other misconduct mentioned in the First Schedule, it shall afford to the member an opportunity of being heard before making any order against him/her and may thereafter take any one or more of the following actions, namely:- reprimand the member; remove the name of the member from the Register up to a period of three months; impose such fine as it may think fit which may extend to rupees one lakh.