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      Question

      Which of the following was added as a function of the

      Quality Review Board by the 2022 Amendment under Section 28B?
      A Conducting the CA Final examination Correct Answer Incorrect Answer
      B Forwarding cases of non-compliance noticed during reviews to the Disciplinary Directorate for examination Correct Answer Incorrect Answer
      C Appointing the Director (Discipline) Correct Answer Incorrect Answer
      D Hearing appeals against Disciplinary Committee orders Correct Answer Incorrect Answer
      E Maintaining the Register of firms Correct Answer Incorrect Answer

      Solution

      Section 28B lists the functions of the Quality Review Board: making recommendations to the Council on the quality of members' services, reviewing the quality of services (including audit services), and guiding members to improve quality and adhere to statutory and regulatory requirements. The 2022 Amendment added clause (d), empowering the Board to forward cases of non-compliance noticed during its reviews to the Disciplinary Directorate for examination, giving its reviews real enforcement teeth. The other options describe functions of other bodies, so this is the correct answer.

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