(b) Puran, a practicing Chartered Accountant, uploaded educational videos on accounting and auditing topics on YouTube for the benefit of students…

As per Clause (6) of Part I of the First Schedule to the Chartered Accountants Act, 1949, a Chartered Accountant in practice shall be deemed to be guilty of misconduct if he solicits clients or professional work either directly or indirectly by a circular, advertisement, personal communication or interview or by any other means. The Council has further clarified that certain acts may amount to solicitation, including the use of Educational Videos. While members are permitted to upload videos of educational nature on the internet, no reference should be made to the Chartered Accountants Firm wherein the member is a partner/ proprietor. Further, it should not contain any contact details or website address. In the given case, CA Puran has uploaded educational videos on accounting and auditing topics on YouTube for the benefit of students and young professionals wherein he introduced himself as a Partner in Puran & Associates, Chartered Accountants. He also displayed the firm's website address and his contact details in the description of the abovementioned videos. In light of the above, it is evident that CA Puran's actions i.e., introducing himself as a Partner in Puran & Associates and display of the firm's website and contact details in the video description constitute solicitation of professional work. Thus, CA Puran would be held guilty for professional misconduct under Clause (6) of Part I of the First Schedule to the Chartered Accountants Act, 1949.