Question

Failure by a Chartered Accountant to comply with applicable Standards on Auditing during an assurance engagement renders them guilty of professional misconduct under which regulation?

A Schedule-I to the Chartered Accountants Act, 1949
B Schedule-II to the Chartered Accountants Act, 1949
C Clause 4 of the Companies Rules, 2014
D Section 44AB of the Income Tax Act, 1961
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