ICAI can proceed against entire CA firm if individual CA cannot be held responsible: Delhi High Court

The Delhi High Court ruled that the Institute of Chartered Accountants of India (ICAI) can proceed against an entire CA firm for misconduct, but not against individual CAs. This decision clarifies that disciplinary action under the Chartered Accountants Act applies to firms collectively, not solely to individual CAs. The court emphasized the need for clear evidence linking individual misconduct to avoid unfair collective punishment. This judgment underscores the distinction between collective responsibility of firms and individual liability in professional misconduct cases within the CA profession.