PAPER 2.9. PROFESSIONAL ETHICS & PROFESSIONAL ACCOUNTING SYSTEM (QUESTION-ANSWER SERIES)

PAPER 2.9. PROFESSIONAL ETHICS & PROFESSIONAL ACCOUNTING SYSTEM

UNIT - I Professional Ethics and Professional Accounting: The Necessity of the Professional Ethics; The Art of Advocacy; Professional Ethics; Nature of Professional Ethics and the Problems of the Code of Ethics; Advantages of having codified Professional Ethics; Professional Ethics - Rules of Conduct. Standards of Professional Conduct and Etiquette: Duties to the Clients;

UNIT -II The Advocates Act, 1961: Need, Importance, Objectives; Definition, Concept, Key Features of the Act; Bar Councils; Admission and Enrolment of Advocates; Right to Practise; Conduct of Advocates; Miscellaneous; Judicial Responses; Image / Position of Legal Profession in Society; Advocacy is a Profession not a Business; Legal Profession is a Noble Profession; Deterioration in Image of Legal Profession in Independent India; Role of Lawyers in Society;

UNIT - III The Contempt of Courts Act, 1971: Objectives; Definition, Concept, Key Features of the Act; Contempt and its Heads; Exemptions Heads for Contempt created by Legislations and Courts; Complaint Against Presiding officers of Subordinate Courts when not contempt; Publication of Information Relating to Proceedings in Chambers or in Camera Not Contempt Except in Certain Cases; Other Defences Not Affected; Power of High Court to Punish Contempt‘s of Subordinate Courts;

UNIT - IV Power of High Court to Try Offences Committed or Offenders Found Outside Jurisdiction; Punishment for Contempt of Court; Contempt‘s Not Punishable in Certain Cases; Procedure Where Contempt is in the face of the Supreme Court or a High Court; Criminal Contempt and Cognizance in Other Cases; Procedure After Cognizance; Hearing of Cases of Criminal Contempt; Appeals; Limitations; Non-applicability of the Act; Related Judicial Responses;

UNIT - V Bar-Bench Relationship: General Conception; Advocates Duty to the Court; Duty to the Client; Duty to the opponent; Duty to Colleagues; Duty in Imparting Training; Duty to render Legal Aid; Duty of Judge towards the Advocate; Duty of the Bar towards the Bench; Grounds of disputes in Bar-Bench Relations; Suggestions to Improve Bar-Bench Relations; Restrictions on Senior Advocates; Standards of Professional Conduct and Etiquette; Rules Relating to Advocates‘ Right to Take up Law Teaching.

LEADING CASES AND OPINION OF B.C.I.: 1) An Advocate v. Bar Council of India, 1989 Supp (2) SCC 25 2) Bal Thackery v. Harish Pimpa and Others (2005) 1 SCC 254E 3) Bhupinder Kumar Sharma v. Bar Assn., Pathankot, (2002) 1 SCC 470 4) D.P. Chadha v. Triyugi Narain Mishra, (2001) 2 SCC 221 5) D.S. Dalal v. State Bank of India and others. AIR 1993 S.C.1608 6) Ex-Capt. Harish Uppal v. Union of India, (2003) 2 SCC 45