In every profession there are bad apples. 400 CAs out of 350,000 is 0.1% A fair opportunity must be given to them to represent themselves. If it is proved that they have acted in a manner unbecoming of a CA and in violation of the Code of Ethics or the law, suitable action as prescribed should be taken against them.
This will set a precedent for all other CAs who might be considering such behaviour. This will also send a message to honest CAs that they are doing the right thing. In the long term this action by ICAI will protect and enhance the reputation of the profession.
