Evidence of a chartered accountant in the court of law
I Want to know your opinion in the light of the following facts in a case as under :-
M/s ABC ltd requested M/s XYZ a Firm of Chartered Accountant practicing in Delhi to conduct audit of their some of the Branches in Rajasthan.The request of M/s ABC ltd was accepted by M/s XYZ (CA) and confirmed in writing to them. M/s XYZ deputed three persons to proceed for the purpose.The details of them is as under
1. A retired Bank officer aged 63 years (who conducted internal audit of various Branches while in service)
2. An article clerk (aged 24 years)of (ICAI) associated with some other CA in New Delhi.
3. A B.Com passed (aged 36 years)
While conducting audit all the three persons were abducted by various agents of M/s ABC ltd on the ground to be claiming that these people have come to close the Branch of the Company which owes them considerable amount of money. Now these 3 people are on bail and police have charged them under section 420,406,120B of IPC and anti money laundry act section 3,4,5 .
The letters of request to conduct audit ,acceptance of the request of audit and one inter office memo addressed to these 3 people by the CA firm are on record of the court.
Now the lawyer of the company M/s ABC ltd has advised to forget about the witness(confirmation) of the CA firm to confirm about the matter in the court.
A.I want to know whether the CA can refuse to own the originality of the letters.
B. Can the CA firm be asked to appear before the court to testify the matter.
C.In case the CA firm does not witness/confirm the matter will it amount to mis-conduct on his part.
D whether the ICAI can compel the CA to appear before the court.