This is part 7 and concluding part of the topic Professional Body and Professionalism by CMA B V Prabhakar. He discusses on how accounting bodies IMA-USA, ICWAI-INDIA & ICSI-INDIA apply the above principles. View CMA B V Prabhakar's profile THE COMPANY SECRETARIES ACT, 1980 ICSI, being a statutory body is regulated by the CS Act and for the management of the affairs and for discharging the functions assigned to it by the CS Act , there is a Council of the Institute. Every member of the Institute is entitled to designate himself as a Company Secretary. There are two classes of members, c) those who are in practice and d) those who are otherwise occupied. The practising members conduct secretarial audit, annual return certifications and various other statutory certifications. Conducting of such statutory audits and certifications require high degree of competence and proper professional conduct. The Council has been empowered to institute any enquiry into cases w
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