CA Impersonator Caught After 15 Years: Misused Real CA ICAI Membership & Signed Audit Reports
In a shocking case of professional fraud, a man impersonated a Chartered Accountant for over 15 years, using the identity of a real ICAI member. He signed audit reports, issued tax documents, and filed returns — all without being a qualified CA himself.
What Happened?
As per the official ICAI press release, the accused misused the credentials of an actual member, including the Membership Number and Firm Registration Number, to pose as a practising Chartered Accountant.
He operated across multiple states, executed statutory audits, signed Form 3CB–3CD reports, and even filed ITRs and GST returns.
How CA Misuse Impacts You
Fake audit reports or filings signed by an unauthorised person can lead to:
- ITR rejection and re-assessment
- Invalid audit filings under Section 44AB of Income Tax Act
- Penalties and prosecution under Income Tax and GST laws
- Loss of input tax credit if GST filings are found faulty
Legal Provisions Violated
| Law / Rule | Provision Misused |
|---|---|
| Income Tax Act, 1961 | Section 44AB – Only a CA can audit accounts above prescribed limits |
| ICAI Act, 1949 | Section 24 – Prohibits unauthorised use of CA designation |
| Indian Penal Code (IPC) | Sections 419, 420, 468 – Cheating, forgery, impersonation |
| GST Act, 2017 | Rule 56 & 80 – CA certificate required in some cases for GSTR-9C |
ICAI has also initiated legal action and filed an FIR under IPC for impersonation and fraud.
How to Verify a CA’s Credentials
Never assume someone is a CA just because they say so. Here’s how you can confirm:
- ✅ Visit https://www.icai.org/post/members-directory
- ✅ Search by Membership Number or Name
- ✅ Cross-check the Firm Registration Number (FRN)
- ✅ Ask for a signed engagement letter and valid UDIN
Expert Tip:
Every audit or certificate issued by a CA must carry a Unique Document Identification Number (UDIN) generated from the ICAI portal. Without it, the document is not legally valid.
Implications for Businesses
If your company’s tax or audit reports are signed by an impersonator, it can:
- Invalidate your filings
- Invite scrutiny from Income Tax, GST, or Registrar of Companies (ROC)
- Lead to criminal liability if wilfully concealed
What ICAI Is Doing
ICAI has proposed:
- Real-time UDIN tracking for regulatory bodies
- Mandatory KYC for all CA-client engagements
- Coordination with MCA, CBDT, and GSTN to prevent misuse across platforms
Summary
A fake CA used real ICAI membership data for 15 years to sign audit reports and file tax returns. Here’s how to verify CAs and avoid penalties.
FAQs
Q1: Can I be penalised if I unknowingly hired a fake CA?
Yes. Even if unknowingly, your filings may be treated as invalid. Rectification, penalties, and interest may apply.
Q2: What if my ITR was filed by someone impersonating a CA?
You should file a revised return and lodge a complaint with ICAI and the local police.
Q3: How often should I verify my CA’s details?
At least once before major filings or certifications. Use ICAI’s member directory and check the UDIN portal.
Final Word
This incident is a wake-up call — for individuals, businesses, and professionals. Don’t fall for smooth talk. Always verify.
If you’re unsure about your current filings or need verified audit, GST, or tax return services, reach out to where only real, verified professionals handle your compliance.