id	sid	tid	token	lemma	pos
cjal-8261	1	1	93	93	NUM
cjal-8261	1	2	columbia	columbia	PROPN
cjal-8261	1	3	journal	journal	PROPN
cjal-8261	1	4	of	of	ADP
cjal-8261	1	5	asian	asian	ADJ
cjal-8261	1	6	law	law	NOUN
cjal-8261	1	7	volume	volume	NOUN
cjal-8261	1	8	34	34	NUM
cjal-8261	1	9	spring	spring	NOUN
cjal-8261	1	10	2021	2021	NUM
cjal-8261	1	11	number	number	NOUN
cjal-8261	1	12	2	2	NUM
cjal-8261	1	13	articles	article	NOUN
cjal-8261	1	14	auditors	auditor	NOUN
cjal-8261	1	15	’	’	PART
cjal-8261	1	16	negligence	negligence	NOUN
cjal-8261	1	17	and	and	CCONJ
cjal-8261	1	18	professional	professional	ADJ
cjal-8261	1	19	misconduct	misconduct	NOUN
cjal-8261	1	20	in	in	ADP
cjal-8261	1	21	india	india	PROPN
cjal-8261	1	22	:	:	PUNCT
cjal-8261	1	23	a	a	DET
cjal-8261	1	24	struggle	struggle	NOUN
cjal-8261	1	25	for	for	ADP
cjal-8261	1	26	a	a	DET
cjal-8261	1	27	consistent	consistent	ADJ
cjal-8261	1	28	legal	legal	ADJ
cjal-8261	1	29	standard	standard	NOUN
cjal-8261	1	30			NOUN
cjal-8261	1	31	m	m	NOUN
cjal-8261	1	32	p	p	PROPN
cjal-8261	1	33	ram	ram	PROPN
cjal-8261	1	34	mohan	mohan	PROPN
cjal-8261	1	35	*	*	PROPN
cjal-8261	1	36	&	&	CCONJ
cjal-8261	1	37	vishakha	vishakha	PROPN
cjal-8261	1	38	raj	raj	PROPN
cjal-8261	1	39	gross	gross	ADJ
cjal-8261	1	40	negligence	negligence	NOUN
cjal-8261	1	41	is	be	AUX
cjal-8261	1	42	a	a	DET
cjal-8261	1	43	severe	severe	ADJ
cjal-8261	1	44	form	form	NOUN
cjal-8261	1	45	of	of	ADP
cjal-8261	1	46	negligence	negligence	NOUN
cjal-8261	1	47	.	.	PUNCT
cjal-8261	2	1	its	its	PRON
cjal-8261	2	2	severity	severity	NOUN
cjal-8261	2	3	has	have	AUX
cjal-8261	2	4	been	be	AUX
cjal-8261	2	5	characterized	characterize	VERB
cjal-8261	2	6	using	use	VERB
cjal-8261	2	7	the	the	DET
cjal-8261	2	8	presence	presence	NOUN
cjal-8261	2	9	of	of	ADP
cjal-8261	2	10	a	a	DET
cjal-8261	2	11	mental	mental	ADJ
cjal-8261	2	12	element	element	NOUN
cjal-8261	2	13	or	or	CCONJ
cjal-8261	2	14	mens	men	NOUN
cjal-8261	2	15	rea	rea	VERB
cjal-8261	2	16	accompanying	accompany	VERB
cjal-8261	2	17	the	the	DET
cjal-8261	2	18	negligent	negligent	ADJ
cjal-8261	2	19	act	act	NOUN
cjal-8261	2	20	.	.	PUNCT
cjal-8261	3	1	within	within	ADP
cjal-8261	3	2	the	the	DET
cjal-8261	3	3	context	context	NOUN
cjal-8261	3	4	of	of	ADP
cjal-8261	3	5	professional	professional	ADJ
cjal-8261	3	6	negligence	negligence	NOUN
cjal-8261	3	7	,	,	PUNCT
cjal-8261	3	8	gross	gross	ADJ
cjal-8261	3	9	negligence	negligence	NOUN
cjal-8261	3	10	is	be	AUX
cjal-8261	3	11	important	important	ADJ
cjal-8261	3	12	as	as	SCONJ
cjal-8261	3	13	it	it	PRON
cjal-8261	3	14	constitutes	constitute	VERB
cjal-8261	3	15	professional	professional	ADJ
cjal-8261	3	16	misconduct	misconduct	NOUN
cjal-8261	3	17	.	.	PUNCT
cjal-8261	4	1	for	for	ADP
cjal-8261	4	2	auditors	auditor	NOUN
cjal-8261	4	3	,	,	PUNCT
cjal-8261	4	4	a	a	DET
cjal-8261	4	5	finding	finding	NOUN
cjal-8261	4	6	of	of	ADP
cjal-8261	4	7	professional	professional	ADJ
cjal-8261	4	8	misconduct	misconduct	NOUN
cjal-8261	4	9	through	through	ADP
cjal-8261	4	10	disciplinary	disciplinary	ADJ
cjal-8261	4	11	proceedings	proceeding	NOUN
cjal-8261	4	12	can	can	AUX
cjal-8261	4	13	result	result	VERB
cjal-8261	4	14	in	in	ADP
cjal-8261	4	15	suspension	suspension	NOUN
cjal-8261	4	16	or	or	CCONJ
cjal-8261	4	17	expulsion	expulsion	NOUN
cjal-8261	4	18	from	from	ADP
cjal-8261	4	19	the	the	DET
cjal-8261	4	20	profession	profession	NOUN
cjal-8261	4	21	.	.	PUNCT
cjal-8261	5	1	in	in	ADP
cjal-8261	5	2	india	india	PROPN
cjal-8261	5	3	,	,	PUNCT
cjal-8261	5	4	gross	gross	ADJ
cjal-8261	5	5	negligence	negligence	NOUN
cjal-8261	5	6	is	be	AUX
cjal-8261	5	7	regularly	regularly	ADV
cjal-8261	5	8	used	use	VERB
cjal-8261	5	9	in	in	ADP
cjal-8261	5	10	disciplinary	disciplinary	ADJ
cjal-8261	5	11	proceedings	proceeding	NOUN
cjal-8261	5	12	against	against	ADP
cjal-8261	5	13	auditors	auditor	NOUN
cjal-8261	5	14	and	and	CCONJ
cjal-8261	5	15	also	also	ADV
cjal-8261	5	16	by	by	ADP
cjal-8261	5	17	the	the	DET
cjal-8261	5	18	securities	securities	PROPN
cjal-8261	5	19	and	and	CCONJ
cjal-8261	5	20	exchange	exchange	PROPN
cjal-8261	5	21	board	board	NOUN
cjal-8261	5	22	to	to	PART
cjal-8261	5	23	determine	determine	VERB
cjal-8261	5	24	whether	whether	SCONJ
cjal-8261	5	25	an	an	DET
cjal-8261	5	26	auditor	auditor	NOUN
cjal-8261	5	27	has	have	AUX
cjal-8261	5	28	violated	violate	VERB
cjal-8261	5	29	any	any	DET
cjal-8261	5	30	securities	security	NOUN
cjal-8261	5	31	regulations	regulation	NOUN
cjal-8261	5	32	.	.	PUNCT
cjal-8261	6	1	given	give	VERB
cjal-8261	6	2	the	the	DET
cjal-8261	6	3	implications	implication	NOUN
cjal-8261	6	4	of	of	ADP
cjal-8261	6	5	a	a	DET
cjal-8261	6	6	finding	finding	NOUN
cjal-8261	6	7	of	of	ADP
cjal-8261	6	8	gross	gross	ADJ
cjal-8261	6	9	negligence	negligence	NOUN
cjal-8261	6	10	on	on	ADP
cjal-8261	6	11	the	the	DET
cjal-8261	6	12	practice	practice	NOUN
cjal-8261	6	13	of	of	ADP
cjal-8261	6	14	an	an	DET
cjal-8261	6	15	auditor	auditor	NOUN
cjal-8261	6	16	,	,	PUNCT
cjal-8261	6	17	this	this	DET
cjal-8261	6	18	paper	paper	NOUN
cjal-8261	6	19	seeks	seek	VERB
cjal-8261	6	20	to	to	PART
cjal-8261	6	21	discuss	discuss	VERB
cjal-8261	6	22	this	this	DET
cjal-8261	6	23	indian	indian	ADJ
cjal-8261	6	24	legal	legal	ADJ
cjal-8261	6	25	standard	standard	NOUN
cjal-8261	6	26	in	in	ADP
cjal-8261	6	27	detail	detail	NOUN
cjal-8261	6	28	.	.	PUNCT
cjal-8261	7	1	using	use	VERB
cjal-8261	7	2	the	the	DET
cjal-8261	7	3	statutory	statutory	ADJ
cjal-8261	7	4	framework	framework	NOUN
cjal-8261	7	5	that	that	PRON
cjal-8261	7	6	governs	govern	VERB
cjal-8261	7	7	auditors	auditor	NOUN
cjal-8261	7	8	as	as	ADP
cjal-8261	7	9	a	a	DET
cjal-8261	7	10	backdrop	backdrop	NOUN
cjal-8261	7	11	,	,	PUNCT
cjal-8261	7	12	this	this	DET
cjal-8261	7	13	paper	paper	NOUN
cjal-8261	7	14	examines	examine	NOUN
cjal-8261	7	15	all	all	PRON
cjal-8261	7	16	reported	report	VERB
cjal-8261	7	17	high	high	ADJ
cjal-8261	7	18	court	court	NOUN
cjal-8261	7	19	decisions	decision	NOUN
cjal-8261	7	20	from	from	ADP
cjal-8261	7	21	the	the	DET
cjal-8261	7	22	1950s	1950	NOUN
cjal-8261	7	23	till	till	SCONJ
cjal-8261	7	24	2019	2019	NUM
cjal-8261	7	25	along	along	ADP
cjal-8261	7	26	with	with	ADP
cjal-8261	7	27	decisions	decision	NOUN
cjal-8261	7	28	of	of	ADP
cjal-8261	7	29	the	the	DET
cjal-8261	7	30	securities	securities	PROPN
cjal-8261	7	31	and	and	CCONJ
cjal-8261	7	32	exchange	exchange	PROPN
cjal-8261	7	33	board	board	NOUN
cjal-8261	7	34	with	with	ADP
cjal-8261	7	35	regards	regard	NOUN
cjal-8261	7	36	to	to	ADP
cjal-8261	7	37	an	an	DET
cjal-8261	7	38	auditor	auditor	NOUN
cjal-8261	7	39	’s	’s	PART
cjal-8261	7	40	duties	duty	NOUN
cjal-8261	7	41	.	.	PUNCT
cjal-8261	8	1	we	we	PRON
cjal-8261	8	2	find	find	VERB
cjal-8261	8	3	that	that	SCONJ
cjal-8261	8	4	the	the	DET
cjal-8261	8	5	approach	approach	NOUN
cjal-8261	8	6	used	use	VERB
cjal-8261	8	7	to	to	PART
cjal-8261	8	8	discern	discern	VERB
cjal-8261	8	9	the	the	DET
cjal-8261	8	10	existence	existence	NOUN
cjal-8261	8	11	of	of	ADP
cjal-8261	8	12	gross	gross	ADJ
cjal-8261	8	13	negligence	negligence	NOUN
cjal-8261	8	14	across	across	ADP
cjal-8261	8	15	these	these	DET
cjal-8261	8	16	decisions	decision	NOUN
cjal-8261	8	17	has	have	AUX
cjal-8261	8	18	been	be	AUX
cjal-8261	8	19	inconsistent	inconsistent	ADJ
cjal-8261	8	20	.	.	PUNCT
cjal-8261	9	1	in	in	ADP
cjal-8261	9	2	the	the	DET
cjal-8261	9	3			NOUN
cjal-8261	9	4	this	this	DET
cjal-8261	9	5	study	study	NOUN
cjal-8261	9	6	examines	examine	VERB
cjal-8261	9	7	all	all	DET
cjal-8261	9	8	the	the	DET
cjal-8261	9	9	reported	report	VERB
cjal-8261	9	10	decisions	decision	NOUN
cjal-8261	9	11	of	of	ADP
cjal-8261	9	12	the	the	DET
cjal-8261	9	13	indian	indian	PROPN
cjal-8261	9	14	supreme	supreme	PROPN
cjal-8261	9	15	court	court	PROPN
cjal-8261	9	16	and	and	CCONJ
cjal-8261	9	17	the	the	DET
cjal-8261	9	18	high	high	ADJ
cjal-8261	9	19	courts	court	NOUN
cjal-8261	9	20	from	from	ADP
cjal-8261	9	21	1950s	1950	NOUN
cjal-8261	9	22	till	till	SCONJ
cjal-8261	9	23	2019	2019	NUM
cjal-8261	9	24	/	/	SYM
cjal-8261	9	25	the	the	DET
cjal-8261	9	26	establishment	establishment	NOUN
cjal-8261	9	27	of	of	ADP
cjal-8261	9	28	the	the	DET
cjal-8261	9	29	national	national	ADJ
cjal-8261	9	30	financial	financial	ADJ
cjal-8261	9	31	reporting	reporting	NOUN
cjal-8261	9	32	authority	authority	NOUN
cjal-8261	9	33	(	(	PUNCT
cjal-8261	9	34	nfra	nfra	PROPN
cjal-8261	9	35	)	)	PUNCT
cjal-8261	9	36	.	.	PUNCT
cjal-8261	10	1	nfra	nfra	PROPN
cjal-8261	10	2	’s	’s	PART
cjal-8261	10	3	first	first	ADJ
cjal-8261	10	4	decision	decision	NOUN
cjal-8261	10	5	came	come	VERB
cjal-8261	10	6	in	in	ADP
cjal-8261	10	7	july	july	PROPN
cjal-8261	10	8	2020	2020	NUM
cjal-8261	10	9	.	.	PUNCT
cjal-8261	11	1	we	we	PRON
cjal-8261	11	2	are	be	AUX
cjal-8261	11	3	thankful	thankful	ADJ
cjal-8261	11	4	to	to	ADP
cjal-8261	11	5	the	the	DET
cjal-8261	11	6	research	research	PROPN
cjal-8261	11	7	&	&	CCONJ
cjal-8261	11	8	publications	publications	PROPN
cjal-8261	11	9	area	area	NOUN
cjal-8261	11	10	of	of	ADP
cjal-8261	11	11	indian	indian	PROPN
cjal-8261	11	12	institute	institute	PROPN
cjal-8261	11	13	of	of	ADP
cjal-8261	11	14	management	management	PROPN
cjal-8261	11	15	ahmedabad	ahmedabad	PROPN
cjal-8261	11	16	for	for	ADP
cjal-8261	11	17	funding	fund	VERB
cjal-8261	11	18	the	the	DET
cjal-8261	11	19	project	project	NOUN
cjal-8261	11	20	and	and	CCONJ
cjal-8261	11	21	to	to	PART
cjal-8261	11	22	prof	prof	PROPN
cjal-8261	11	23	.	.	PUNCT
cjal-8261	12	1	t	t	PROPN
cjal-8261	12	2	t	t	PROPN
cjal-8261	12	3	arvind	arvind	PROPN
cjal-8261	12	4	for	for	ADP
cjal-8261	12	5	initial	initial	ADJ
cjal-8261	12	6	comments	comment	NOUN
cjal-8261	12	7	.	.	PUNCT
cjal-8261	13	1	*	*	PUNCT
cjal-8261	13	2	associate	associate	NOUN
cjal-8261	13	3	professor	professor	NOUN
cjal-8261	13	4	,	,	PUNCT
cjal-8261	13	5	strategy	strategy	NOUN
cjal-8261	13	6	area	area	NOUN
cjal-8261	13	7	,	,	PUNCT
cjal-8261	13	8	indian	indian	PROPN
cjal-8261	13	9	institute	institute	PROPN
cjal-8261	13	10	of	of	ADP
cjal-8261	13	11	management	management	PROPN
cjal-8261	13	12	ahmedabad	ahmedabad	PROPN
cjal-8261	13	13	.	.	PUNCT
cjal-8261	14	1	email	email	NOUN
cjal-8261	14	2	:	:	PUNCT
cjal-8261	14	3	mprmohan@iima.ac.in	mprmohan@iima.ac.in	PROPN
cjal-8261	14	4	.	.	PROPN
cjal-8261	14	5			NOUN
cjal-8261	14	6	researcher	researcher	NOUN
cjal-8261	14	7	,	,	PUNCT
cjal-8261	14	8	strategy	strategy	NOUN
cjal-8261	14	9	area	area	NOUN
cjal-8261	14	10	,	,	PUNCT
cjal-8261	14	11	indian	indian	PROPN
cjal-8261	14	12	institute	institute	PROPN
cjal-8261	14	13	of	of	ADP
cjal-8261	14	14	management	management	PROPN
cjal-8261	14	15	ahmedabad	ahmedabad	PROPN
cjal-8261	14	16	.	.	PUNCT
cjal-8261	15	1	mailto:mprmohan@iima.ac.in	mailto:mprmohan@iima.ac.in	PROPN
cjal-8261	15	2	auditor	auditor	PROPN
cjal-8261	15	3	’s	’s	PART
cjal-8261	15	4	misconduct	misconduct	NOUN
cjal-8261	15	5	in	in	ADP
cjal-8261	15	6	india	india	PROPN
cjal-8261	15	7	[	[	X
cjal-8261	15	8	vol	vol	NOUN
cjal-8261	15	9	.	.	PUNCT
cjal-8261	16	1	34	34	NUM
cjal-8261	16	2	:	:	SYM
cjal-8261	16	3	93	93	NUM
cjal-8261	16	4	94	94	NUM
cjal-8261	16	5	absence	absence	NOUN
cjal-8261	16	6	of	of	ADP
cjal-8261	16	7	any	any	DET
cjal-8261	16	8	precedent	precedent	NOUN
cjal-8261	16	9	from	from	ADP
cjal-8261	16	10	the	the	DET
cjal-8261	16	11	supreme	supreme	PROPN
cjal-8261	16	12	court	court	PROPN
cjal-8261	16	13	of	of	ADP
cjal-8261	16	14	india	india	PROPN
cjal-8261	16	15	that	that	PRON
cjal-8261	16	16	details	detail	VERB
cjal-8261	16	17	what	what	PRON
cjal-8261	16	18	comprises	comprise	VERB
cjal-8261	16	19	gross	gross	ADJ
cjal-8261	16	20	negligence	negligence	NOUN
cjal-8261	16	21	in	in	ADP
cjal-8261	16	22	the	the	DET
cjal-8261	16	23	context	context	NOUN
cjal-8261	16	24	of	of	ADP
cjal-8261	16	25	auditors	auditor	NOUN
cjal-8261	16	26	,	,	PUNCT
cjal-8261	16	27	this	this	DET
cjal-8261	16	28	inconsistent	inconsistent	ADJ
cjal-8261	16	29	approach	approach	NOUN
cjal-8261	16	30	poses	pose	VERB
cjal-8261	16	31	a	a	DET
cjal-8261	16	32	problem	problem	NOUN
cjal-8261	16	33	.	.	PUNCT
cjal-8261	17	1	this	this	DET
cjal-8261	17	2	paper	paper	NOUN
cjal-8261	17	3	offers	offer	VERB
cjal-8261	17	4	a	a	DET
cjal-8261	17	5	starting	starting	NOUN
cjal-8261	17	6	point	point	NOUN
cjal-8261	17	7	for	for	ADP
cjal-8261	17	8	a	a	DET
cjal-8261	17	9	discussion	discussion	NOUN
cjal-8261	17	10	to	to	PART
cjal-8261	17	11	minimize	minimize	VERB
cjal-8261	17	12	the	the	DET
cjal-8261	17	13	uncertainty	uncertainty	NOUN
cjal-8261	17	14	currently	currently	ADV
cjal-8261	17	15	associated	associate	VERB
cjal-8261	17	16	with	with	ADP
cjal-8261	17	17	auditors	auditor	NOUN
cjal-8261	17	18	’	’	PART
cjal-8261	17	19	liability	liability	NOUN
cjal-8261	17	20	for	for	ADP
cjal-8261	17	21	professional	professional	ADJ
cjal-8261	17	22	misconduct	misconduct	NOUN
cjal-8261	17	23	,	,	PUNCT
cjal-8261	17	24	especially	especially	ADV
cjal-8261	17	25	hoping	hope	VERB
cjal-8261	17	26	to	to	PART
cjal-8261	17	27	assist	assist	VERB
cjal-8261	17	28	the	the	DET
cjal-8261	17	29	newly	newly	ADV
cjal-8261	17	30	established	establish	VERB
cjal-8261	17	31	national	national	ADJ
cjal-8261	17	32	financial	financial	ADJ
cjal-8261	17	33	reporting	reporting	NOUN
cjal-8261	17	34	authority	authority	NOUN
cjal-8261	17	35	in	in	ADP
cjal-8261	17	36	its	its	PRON
cjal-8261	17	37	decision	decision	NOUN
cjal-8261	17	38	-	-	PUNCT
cjal-8261	17	39	making	make	VERB
cjal-8261	17	40	process	process	NOUN
cjal-8261	17	41	.	.	PUNCT
cjal-8261	18	1	keywords	keyword	NOUN
cjal-8261	18	2	:	:	PUNCT
cjal-8261	18	3	auditor	auditor	NOUN
cjal-8261	18	4	,	,	PUNCT
cjal-8261	18	5	professional	professional	ADJ
cjal-8261	18	6	negligence	negligence	NOUN
cjal-8261	18	7	,	,	PUNCT
cjal-8261	18	8	gross	gross	ADJ
cjal-8261	18	9	negligence	negligence	NOUN
cjal-8261	18	10	,	,	PUNCT
cjal-8261	18	11	india	india	PROPN
cjal-8261	18	12	,	,	PUNCT
cjal-8261	18	13	securities	security	NOUN
cjal-8261	18	14	regulations	regulation	NOUN
cjal-8261	18	15	2021	2021	NUM
cjal-8261	18	16	]	]	PUNCT
cjal-8261	18	17	columbia	columbia	PROPN
cjal-8261	18	18	journal	journal	PROPN
cjal-8261	18	19	of	of	ADP
cjal-8261	18	20	asian	asian	ADJ
cjal-8261	18	21	law	law	NOUN
cjal-8261	18	22	95	95	NUM
cjal-8261	18	23	introduction	introduction	NOUN
cjal-8261	18	24	an	an	DET
cjal-8261	18	25	auditor	auditor	NOUN
cjal-8261	18	26	is	be	AUX
cjal-8261	18	27	“	"	PUNCT
cjal-8261	18	28	a	a	DET
cjal-8261	18	29	watch	watch	NOUN
cjal-8261	18	30	dog	dog	NOUN
cjal-8261	18	31	,	,	PUNCT
cjal-8261	18	32	but	but	CCONJ
cjal-8261	18	33	not	not	PART
cjal-8261	18	34	a	a	DET
cjal-8261	18	35	bloodhound	bloodhound	NOUN
cjal-8261	18	36	.	.	PUNCT
cjal-8261	18	37	”	"	PUNCT
cjal-8261	19	1	this	this	DET
cjal-8261	19	2	formulation	formulation	NOUN
cjal-8261	19	3	by	by	ADP
cjal-8261	19	4	justice	justice	PROPN
cjal-8261	19	5	lopes	lopes	PROPN
cjal-8261	19	6	in	in	ADP
cjal-8261	19	7	re	re	PROPN
cjal-8261	19	8	kingston	kingston	PROPN
cjal-8261	19	9	cotton	cotton	NOUN
cjal-8261	19	10	mills1	mills1	NOUN
cjal-8261	19	11	has	have	AUX
cjal-8261	19	12	attained	attain	VERB
cjal-8261	19	13	the	the	DET
cjal-8261	19	14	status	status	NOUN
cjal-8261	19	15	of	of	ADP
cjal-8261	19	16	a	a	DET
cjal-8261	19	17	classic	classic	NOUN
cjal-8261	19	18	for	for	ADP
cjal-8261	19	19	describing	describe	VERB
cjal-8261	19	20	the	the	DET
cjal-8261	19	21	nature	nature	NOUN
cjal-8261	19	22	of	of	ADP
cjal-8261	19	23	an	an	DET
cjal-8261	19	24	auditor	auditor	NOUN
cjal-8261	19	25	’s	’s	PART
cjal-8261	19	26	duties	duty	NOUN
cjal-8261	19	27	,	,	PUNCT
cjal-8261	19	28	and	and	CCONJ
cjal-8261	19	29	it	it	PRON
cjal-8261	19	30	has	have	AUX
cjal-8261	19	31	been	be	AUX
cjal-8261	19	32	used	use	VERB
cjal-8261	19	33	extensively	extensively	ADV
cjal-8261	19	34	in	in	ADP
cjal-8261	19	35	academic	academic	ADJ
cjal-8261	19	36	writing	writing	NOUN
cjal-8261	19	37	and	and	CCONJ
cjal-8261	19	38	judicial	judicial	ADJ
cjal-8261	19	39	pronouncements.2	pronouncements.2	NOUN
cjal-8261	19	40	while	while	SCONJ
cjal-8261	19	41	not	not	PART
cjal-8261	19	42	a	a	DET
cjal-8261	19	43	legal	legal	ADJ
cjal-8261	19	44	standard	standard	NOUN
cjal-8261	19	45	in	in	ADP
cjal-8261	19	46	itself	itself	PRON
cjal-8261	19	47	,	,	PUNCT
cjal-8261	19	48	the	the	DET
cjal-8261	19	49	proposition	proposition	NOUN
cjal-8261	19	50	is	be	AUX
cjal-8261	19	51	persuasive	persuasive	ADJ
cjal-8261	19	52	.	.	PUNCT
cjal-8261	20	1	broadly	broadly	ADV
cjal-8261	20	2	speaking	speak	VERB
cjal-8261	20	3	,	,	PUNCT
cjal-8261	20	4	an	an	DET
cjal-8261	20	5	auditor	auditor	NOUN
cjal-8261	20	6	’s	’s	PART
cjal-8261	20	7	duty	duty	NOUN
cjal-8261	20	8	is	be	AUX
cjal-8261	20	9	to	to	PART
cjal-8261	20	10	audit	audit	VERB
cjal-8261	20	11	the	the	DET
cjal-8261	20	12	annual	annual	ADJ
cjal-8261	20	13	balance	balance	NOUN
cjal-8261	20	14	sheet	sheet	NOUN
cjal-8261	20	15	of	of	ADP
cjal-8261	20	16	a	a	DET
cjal-8261	20	17	company	company	NOUN
cjal-8261	20	18	.	.	PUNCT
cjal-8261	21	1	the	the	DET
cjal-8261	21	2	duty	duty	NOUN
cjal-8261	21	3	is	be	AUX
cjal-8261	21	4	not	not	PART
cjal-8261	21	5	restricted	restrict	VERB
cjal-8261	21	6	to	to	ADP
cjal-8261	21	7	checking	check	VERB
cjal-8261	21	8	the	the	DET
cjal-8261	21	9	arithmetic	arithmetic	ADJ
cjal-8261	21	10	accuracy	accuracy	NOUN
cjal-8261	21	11	of	of	ADP
cjal-8261	21	12	the	the	DET
cjal-8261	21	13	balance	balance	NOUN
cjal-8261	21	14	sheet	sheet	NOUN
cjal-8261	21	15	nor	nor	CCONJ
cjal-8261	21	16	does	do	AUX
cjal-8261	21	17	it	it	PRON
cjal-8261	21	18	extend	extend	VERB
cjal-8261	21	19	to	to	ADP
cjal-8261	21	20	uncovering	uncover	VERB
cjal-8261	21	21	meticulously	meticulously	ADV
cjal-8261	21	22	set	set	VERB
cjal-8261	21	23	schemes	scheme	NOUN
cjal-8261	21	24	of	of	ADP
cjal-8261	21	25	fraud	fraud	NOUN
cjal-8261	21	26	by	by	ADP
cjal-8261	21	27	the	the	DET
cjal-8261	21	28	auditor	auditor	NOUN
cjal-8261	21	29	’s	’s	PART
cjal-8261	21	30	clients.3	clients.3	NOUN
cjal-8261	21	31	the	the	DET
cjal-8261	21	32	statement	statement	NOUN
cjal-8261	21	33	of	of	ADP
cjal-8261	21	34	justice	justice	PROPN
cjal-8261	21	35	lopes	lopes	PROPN
cjal-8261	21	36	seems	seem	VERB
cjal-8261	21	37	to	to	PART
cjal-8261	21	38	capture	capture	VERB
cjal-8261	21	39	this	this	DET
cjal-8261	21	40	role	role	NOUN
cjal-8261	21	41	of	of	ADP
cjal-8261	21	42	the	the	DET
cjal-8261	21	43	auditor	auditor	NOUN
cjal-8261	21	44	.	.	PUNCT
cjal-8261	22	1	in	in	ADP
cjal-8261	22	2	india	india	PROPN
cjal-8261	22	3	,	,	PUNCT
cjal-8261	22	4	the	the	DET
cjal-8261	22	5	institute	institute	NOUN
cjal-8261	22	6	of	of	ADP
cjal-8261	22	7	chartered	chartered	PROPN
cjal-8261	22	8	accountants	accountant	NOUN
cjal-8261	22	9	of	of	ADP
cjal-8261	22	10	india	india	PROPN
cjal-8261	22	11	has	have	AUX
cjal-8261	22	12	(	(	PUNCT
cjal-8261	22	13	icai	icai	PROPN
cjal-8261	22	14	)	)	PUNCT
cjal-8261	22	15	issued	issue	VERB
cjal-8261	22	16	standards	standard	NOUN
cjal-8261	22	17	on	on	ADP
cjal-8261	22	18	auditing4	auditing4	ADJ
cjal-8261	22	19	not	not	PART
cjal-8261	22	20	only	only	ADV
cjal-8261	22	21	to	to	PART
cjal-8261	22	22	guide	guide	VERB
cjal-8261	22	23	auditors	auditor	NOUN
cjal-8261	22	24	in	in	ADP
cjal-8261	22	25	carrying	carry	VERB
cjal-8261	22	26	out	out	ADP
cjal-8261	22	27	their	their	PRON
cjal-8261	22	28	functions	function	NOUN
cjal-8261	22	29	but	but	CCONJ
cjal-8261	22	30	also	also	ADV
cjal-8261	22	31	to	to	PART
cjal-8261	22	32	help	help	VERB
cjal-8261	22	33	adjudicatory	adjudicatory	NOUN
cjal-8261	22	34	bodies	body	NOUN
cjal-8261	22	35	determine	determine	VERB
cjal-8261	22	36	when	when	SCONJ
cjal-8261	22	37	an	an	DET
cjal-8261	22	38	auditor	auditor	NOUN
cjal-8261	22	39	has	have	AUX
cjal-8261	22	40	acted	act	VERB
cjal-8261	22	41	negligently	negligently	ADV
cjal-8261	22	42	.	.	PUNCT
cjal-8261	23	1	a	a	DET
cjal-8261	23	2	deviation	deviation	NOUN
cjal-8261	23	3	from	from	ADP
cjal-8261	23	4	the	the	DET
cjal-8261	23	5	auditing	auditing	NOUN
cjal-8261	23	6	standards	standard	NOUN
cjal-8261	23	7	would	would	AUX
cjal-8261	23	8	indicate	indicate	VERB
cjal-8261	23	9	a	a	DET
cjal-8261	23	10	professional	professional	ADJ
cjal-8261	23	11	lapse	lapse	NOUN
cjal-8261	23	12	on	on	ADP
cjal-8261	23	13	the	the	DET
cjal-8261	23	14	part	part	NOUN
cjal-8261	23	15	of	of	ADP
cjal-8261	23	16	the	the	DET
cjal-8261	23	17	auditor	auditor	NOUN
cjal-8261	23	18	and	and	CCONJ
cjal-8261	23	19	some	some	DET
cjal-8261	23	20	level	level	NOUN
cjal-8261	23	21	of	of	ADP
cjal-8261	23	22	negligence	negligence	NOUN
cjal-8261	23	23	.	.	PUNCT
cjal-8261	24	1	the	the	DET
cjal-8261	24	2	detailed	detailed	ADJ
cjal-8261	24	3	auditing	auditing	NOUN
cjal-8261	24	4	standards	standard	NOUN
cjal-8261	24	5	have	have	AUX
cjal-8261	24	6	allowed	allow	VERB
cjal-8261	24	7	courts	court	NOUN
cjal-8261	24	8	to	to	PART
cjal-8261	24	9	easily	easily	ADV
cjal-8261	24	10	identify	identify	VERB
cjal-8261	24	11	when	when	SCONJ
cjal-8261	24	12	an	an	DET
cjal-8261	24	13	auditor	auditor	NOUN
cjal-8261	24	14	has	have	AUX
cjal-8261	24	15	not	not	PART
cjal-8261	24	16	acted	act	VERB
cjal-8261	24	17	on	on	ADP
cjal-8261	24	18	par	par	NOUN
cjal-8261	24	19	with	with	ADP
cjal-8261	24	20	the	the	DET
cjal-8261	24	21	conduct	conduct	NOUN
cjal-8261	24	22	expected	expect	VERB
cjal-8261	24	23	of	of	ADP
cjal-8261	24	24	him	he	PRON
cjal-8261	24	25	or	or	CCONJ
cjal-8261	24	26	her	she	PRON
cjal-8261	24	27	.	.	PUNCT
cjal-8261	25	1	when	when	SCONJ
cjal-8261	25	2	it	it	PRON
cjal-8261	25	3	comes	come	VERB
cjal-8261	25	4	to	to	ADP
cjal-8261	25	5	an	an	DET
cjal-8261	25	6	auditor	auditor	NOUN
cjal-8261	25	7	’s	’s	PART
cjal-8261	25	8	liability	liability	NOUN
cjal-8261	25	9	,	,	PUNCT
cjal-8261	25	10	the	the	DET
cjal-8261	25	11	more	more	ADV
cjal-8261	25	12	contentious	contentious	ADJ
cjal-8261	25	13	issue	issue	NOUN
cjal-8261	25	14	is	be	AUX
cjal-8261	25	15	deciding	decide	VERB
cjal-8261	25	16	the	the	DET
cjal-8261	25	17	level	level	NOUN
cjal-8261	25	18	of	of	ADP
cjal-8261	25	19	negligence	negligence	NOUN
cjal-8261	25	20	shown	show	VERB
cjal-8261	25	21	by	by	ADP
cjal-8261	25	22	the	the	DET
cjal-8261	25	23	auditor	auditor	NOUN
cjal-8261	25	24	and	and	CCONJ
cjal-8261	25	25	whether	whether	SCONJ
cjal-8261	25	26	it	it	PRON
cjal-8261	25	27	amounts	amount	VERB
cjal-8261	25	28	to	to	ADP
cjal-8261	25	29	professional	professional	ADJ
cjal-8261	25	30	misconduct	misconduct	NOUN
cjal-8261	25	31	.	.	PUNCT
cjal-8261	26	1	courts	court	NOUN
cjal-8261	26	2	in	in	ADP
cjal-8261	26	3	india	india	PROPN
cjal-8261	26	4	have	have	AUX
cjal-8261	26	5	not	not	PART
cjal-8261	26	6	had	have	VERB
cjal-8261	26	7	a	a	DET
cjal-8261	26	8	consistent	consistent	ADJ
cjal-8261	26	9	answer	answer	NOUN
cjal-8261	26	10	to	to	ADP
cjal-8261	26	11	this	this	DET
cjal-8261	26	12	question	question	NOUN
cjal-8261	26	13	.	.	PUNCT
cjal-8261	27	1	recently	recently	ADV
cjal-8261	27	2	,	,	PUNCT
cjal-8261	27	3	in	in	ADP
cjal-8261	27	4	the	the	DET
cjal-8261	27	5	case	case	NOUN
cjal-8261	27	6	of	of	ADP
cjal-8261	27	7	1	1	NUM
cjal-8261	27	8	re	re	NOUN
cjal-8261	27	9	kingston	kingston	PROPN
cjal-8261	27	10	cotton	cotton	PROPN
cjal-8261	27	11	mills	mills	PROPN
cjal-8261	27	12	co.	co.	PROPN
cjal-8261	27	13	(	(	PUNCT
cjal-8261	27	14	1896	1896	NUM
cjal-8261	27	15	)	)	PUNCT
cjal-8261	27	16	2	2	NUM
cjal-8261	27	17	ch	ch	NOUN
cjal-8261	27	18	.	.	PROPN
cjal-8261	27	19	279	279	NUM
cjal-8261	27	20	(	(	PUNCT
cjal-8261	27	21	uk	uk	PROPN
cjal-8261	27	22	)	)	PUNCT
cjal-8261	27	23	.	.	PUNCT
cjal-8261	28	1	2	2	NUM
cjal-8261	28	2	see	see	NOUN
cjal-8261	28	3	secretary	secretary	NOUN
cjal-8261	28	4	,	,	PUNCT
cjal-8261	28	5	council	council	PROPN
cjal-8261	28	6	of	of	ADP
cjal-8261	28	7	the	the	DET
cjal-8261	28	8	chartered	chartered	ADJ
cjal-8261	28	9	accountants	accountant	NOUN
cjal-8261	28	10	of	of	ADP
cjal-8261	28	11	india	india	PROPN
cjal-8261	28	12	v.	v.	PROPN
cjal-8261	28	13	b.	b.	PROPN
cjal-8261	28	14	shantaram	shantaram	PROPN
cjal-8261	28	15	rao	rao	PROPN
cjal-8261	28	16	(	(	PUNCT
cjal-8261	28	17	1977	1977	NUM
cjal-8261	28	18	)	)	PUNCT
cjal-8261	28	19	scc	scc	PROPN
cjal-8261	28	20	online	online	PROPN
cjal-8261	28	21	kar	kar	PROPN
cjal-8261	28	22	44	44	NUM
cjal-8261	28	23	;	;	PUNCT
cjal-8261	28	24	registrar	registrar	NOUN
cjal-8261	28	25	of	of	ADP
cjal-8261	28	26	companies	company	NOUN
cjal-8261	28	27	v.	v.	ADP
cjal-8261	28	28	p.	p.	NOUN
cjal-8261	28	29	arunajatai	arunajatai	NOUN
cjal-8261	28	30	(	(	PUNCT
cjal-8261	28	31	1962	1962	NUM
cjal-8261	28	32	)	)	PUNCT
cjal-8261	28	33	scc	scc	PROPN
cjal-8261	28	34	online	online	ADV
cjal-8261	28	35	mad	mad	ADJ
cjal-8261	28	36	118	118	NUM
cjal-8261	28	37	;	;	PUNCT
cjal-8261	28	38	r.	r.	PROPN
cjal-8261	28	39	baxt	baxt	PROPN
cjal-8261	28	40	,	,	PUNCT
cjal-8261	28	41	the	the	DET
cjal-8261	28	42	modern	modern	ADJ
cjal-8261	28	43	company	company	NOUN
cjal-8261	28	44	auditor	auditor	NOUN
cjal-8261	28	45	—	—	PUNCT
cjal-8261	28	46	a	a	DET
cjal-8261	28	47	nineteenth	nineteenth	ADJ
cjal-8261	28	48	century	century	NOUN
cjal-8261	28	49	watchdog	watchdog	NOUN
cjal-8261	28	50	?	?	PUNCT
cjal-8261	29	1	33	33	NUM
cjal-8261	29	2	modern	modern	ADJ
cjal-8261	29	3	l.	l.	PROPN
cjal-8261	29	4	rev	rev	PROPN
cjal-8261	29	5	.	.	PROPN
cjal-8261	29	6	413	413	NUM
cjal-8261	29	7	,	,	PUNCT
cjal-8261	29	8	413	413	NUM
cjal-8261	29	9	(	(	PUNCT
cjal-8261	29	10	1970	1970	NUM
cjal-8261	29	11	)	)	PUNCT
cjal-8261	29	12	;	;	PUNCT
cjal-8261	29	13	frederick	frederick	PROPN
cjal-8261	29	14	k.	k.	PROPN
cjal-8261	29	15	rabel	rabel	PROPN
cjal-8261	29	16	,	,	PUNCT
cjal-8261	29	17	auditing	auditing	NOUN
cjal-8261	29	18	standards	standard	NOUN
cjal-8261	29	19	and	and	CCONJ
cjal-8261	29	20	procedures	procedure	NOUN
cjal-8261	29	21	in	in	ADP
cjal-8261	29	22	light	light	NOUN
cjal-8261	29	23	of	of	ADP
cjal-8261	29	24	court	court	NOUN
cjal-8261	29	25	decisions	decision	NOUN
cjal-8261	29	26	,	,	PUNCT
cjal-8261	29	27	43	43	NUM
cjal-8261	29	28	mich	mich	X
cjal-8261	29	29	.	.	PUNCT
cjal-8261	30	1	l.	l.	PROPN
cjal-8261	30	2	rev	rev	PROPN
cjal-8261	30	3	.	.	PROPN
cjal-8261	30	4	1009	1009	NUM
cjal-8261	30	5	,	,	PUNCT
cjal-8261	30	6	1018	1018	NUM
cjal-8261	30	7	(	(	PUNCT
cjal-8261	30	8	1944	1944	NUM
cjal-8261	30	9	)	)	PUNCT
cjal-8261	30	10	.	.	PUNCT
cjal-8261	31	1	3	3	NUM
cjal-8261	31	2	see	see	VERB
cjal-8261	31	3	josephine	josephine	PROPN
cjal-8261	31	4	bisacre	bisacre	PROPN
cjal-8261	31	5	&	&	CCONJ
cjal-8261	31	6	claire	claire	PROPN
cjal-8261	31	7	mcfadzean	mcfadzean	PROPN
cjal-8261	31	8	,	,	PUNCT
cjal-8261	31	9	company	company	NOUN
cjal-8261	31	10	law	law	NOUN
cjal-8261	31	11	essentials	essential	NOUN
cjal-8261	31	12	(	(	PUNCT
cjal-8261	31	13	edinburgh	edinburgh	PROPN
cjal-8261	31	14	university	university	PROPN
cjal-8261	31	15	press	press	PROPN
cjal-8261	31	16	2011	2011	NUM
cjal-8261	31	17	)	)	PUNCT
cjal-8261	31	18	;	;	PUNCT
cjal-8261	31	19	dalvinder	dalvinder	PROPN
cjal-8261	31	20	singh	singh	PROPN
cjal-8261	31	21	,	,	PUNCT
cjal-8261	31	22	role	role	NOUN
cjal-8261	31	23	of	of	ADP
cjal-8261	31	24	external	external	ADJ
cjal-8261	31	25	auditors	auditor	NOUN
cjal-8261	31	26	in	in	ADP
cjal-8261	31	27	bank	bank	NOUN
cjal-8261	31	28	supervision	supervision	NOUN
cjal-8261	31	29	:	:	PUNCT
cjal-8261	31	30	a	a	DET
cjal-8261	31	31	supervisory	supervisory	ADJ
cjal-8261	31	32	gatekeeper	gatekeeper	NOUN
cjal-8261	31	33	?	?	PUNCT
cjal-8261	32	1	47	47	NUM
cjal-8261	32	2	the	the	DET
cjal-8261	32	3	international	international	ADJ
cjal-8261	32	4	lawyer	lawyer	NOUN
cjal-8261	32	5	65	65	NUM
cjal-8261	32	6	,	,	PUNCT
cjal-8261	32	7	69	69	NUM
cjal-8261	32	8	,	,	PUNCT
cjal-8261	32	9	82	82	NUM
cjal-8261	32	10	(	(	PUNCT
cjal-8261	32	11	2013	2013	NUM
cjal-8261	32	12	)	)	PUNCT
cjal-8261	32	13	,	,	PUNCT
cjal-8261	32	14	see	see	VERB
cjal-8261	32	15	text	text	NOUN
cjal-8261	32	16	accompanying	accompanying	ADJ
cjal-8261	32	17	footnote	footnote	NOUN
cjal-8261	32	18	104	104	NUM
cjal-8261	32	19	therein	therein	ADV
cjal-8261	32	20	;	;	PUNCT
cjal-8261	32	21	anita	anita	PROPN
cjal-8261	32	22	indira	indira	PROPN
cjal-8261	32	23	anand	anand	PROPN
cjal-8261	32	24	,	,	PUNCT
cjal-8261	32	25	shareholder	shareholder	NOUN
cjal-8261	32	26	isolation	isolation	NOUN
cjal-8261	32	27	and	and	CCONJ
cjal-8261	32	28	the	the	DET
cjal-8261	32	29	regulations	regulation	NOUN
cjal-8261	32	30	of	of	ADP
cjal-8261	32	31	auditors	auditor	NOUN
cjal-8261	32	32	,	,	PUNCT
cjal-8261	32	33	54	54	NUM
cjal-8261	32	34	u.	u.	NOUN
cjal-8261	32	35	of	of	ADP
cjal-8261	32	36	toronto	toronto	PROPN
cjal-8261	32	37	l.j	l.j	PROPN
cjal-8261	32	38	.	.	PROPN
cjal-8261	32	39	1	1	NUM
cjal-8261	32	40	,	,	PUNCT
cjal-8261	32	41	27	27	NUM
cjal-8261	32	42	(	(	PUNCT
cjal-8261	32	43	2004	2004	NUM
cjal-8261	32	44	)	)	PUNCT
cjal-8261	32	45	.	.	PUNCT
cjal-8261	33	1	4	4	NUM
cjal-8261	33	2	engagement	engagement	NOUN
cjal-8261	33	3	and	and	CCONJ
cjal-8261	33	4	quality	quality	NOUN
cjal-8261	33	5	control	control	NOUN
cjal-8261	33	6	standards	standard	NOUN
cjal-8261	33	7	–	–	PUNCT
cjal-8261	33	8	complete	complete	ADJ
cjal-8261	33	9	text	text	NOUN
cjal-8261	33	10	,	,	PUNCT
cjal-8261	33	11	institute	institute	NOUN
cjal-8261	33	12	of	of	ADP
cjal-8261	33	13	chartered	chartered	PROPN
cjal-8261	33	14	accountants	accountant	NOUN
cjal-8261	33	15	of	of	ADP
cjal-8261	33	16	india	india	PROPN
cjal-8261	33	17	,	,	PUNCT
cjal-8261	33	18	https://www.icai.org/new_post.html?post_id=450&c_id=141	https://www.icai.org/new_post.html?post_id=450&c_id=141	PROPN
cjal-8261	33	19	(	(	PUNCT
cjal-8261	33	20	last	last	ADJ
cjal-8261	33	21	visited	visit	VERB
cjal-8261	33	22	apr	apr	NOUN
cjal-8261	33	23	.	.	PROPN
cjal-8261	33	24	27	27	NUM
cjal-8261	33	25	,	,	PUNCT
cjal-8261	33	26	2021	2021	NUM
cjal-8261	33	27	)	)	PUNCT
cjal-8261	33	28	.	.	PUNCT
cjal-8261	34	1	https://www.icai.org/new_post.html?post_id=450&c_id=141	https://www.icai.org/new_post.html?post_id=450&c_id=141	PROPN
cjal-8261	34	2	auditor	auditor	PROPN
cjal-8261	34	3	’s	’s	PART
cjal-8261	34	4	misconduct	misconduct	NOUN
cjal-8261	34	5	in	in	ADP
cjal-8261	34	6	india	india	PROPN
cjal-8261	34	7	[	[	X
cjal-8261	34	8	vol	vol	NOUN
cjal-8261	34	9	.	.	PUNCT
cjal-8261	35	1	34	34	NUM
cjal-8261	35	2	:	:	SYM
cjal-8261	35	3	93	93	NUM
cjal-8261	35	4	96	96	NUM
cjal-8261	35	5	mukesh	mukesh	ADJ
cjal-8261	35	6	gang	gang	NOUN
cjal-8261	35	7	,	,	PUNCT
cjal-8261	35	8	5	5	NUM
cjal-8261	35	9	the	the	DET
cjal-8261	35	10	hyderabad	hyderabad	PROPN
cjal-8261	35	11	high	high	PROPN
cjal-8261	35	12	court	court	PROPN
cjal-8261	35	13	6	6	NUM
cjal-8261	35	14	held	hold	VERB
cjal-8261	35	15	that	that	SCONJ
cjal-8261	35	16	a	a	DET
cjal-8261	35	17	professional	professional	ADJ
cjal-8261	35	18	lapse	lapse	NOUN
cjal-8261	35	19	by	by	ADP
cjal-8261	35	20	the	the	DET
cjal-8261	35	21	auditor	auditor	NOUN
cjal-8261	35	22	without	without	ADP
cjal-8261	35	23	any	any	DET
cjal-8261	35	24	mens	men	NOUN
cjal-8261	35	25	rea	rea	PROPN
cjal-8261	35	26	would	would	AUX
cjal-8261	35	27	amount	amount	VERB
cjal-8261	35	28	to	to	ADP
cjal-8261	35	29	gross	gross	ADJ
cjal-8261	35	30	negligence	negligence	NOUN
cjal-8261	35	31	.	.	PUNCT
cjal-8261	36	1	this	this	PRON
cjal-8261	36	2	is	be	AUX
cjal-8261	36	3	in	in	ADP
cjal-8261	36	4	stark	stark	ADJ
cjal-8261	36	5	contrast	contrast	NOUN
cjal-8261	36	6	with	with	ADP
cjal-8261	36	7	the	the	DET
cjal-8261	36	8	formulation	formulation	NOUN
cjal-8261	36	9	of	of	ADP
cjal-8261	36	10	gross	gross	ADJ
cjal-8261	36	11	negligence	negligence	NOUN
cjal-8261	36	12	by	by	ADP
cjal-8261	36	13	the	the	DET
cjal-8261	36	14	supreme	supreme	PROPN
cjal-8261	36	15	court	court	PROPN
cjal-8261	36	16	of	of	ADP
cjal-8261	36	17	india	india	PROPN
cjal-8261	36	18	in	in	ADP
cjal-8261	36	19	a	a	DET
cjal-8261	36	20	bevy	bevy	NOUN
cjal-8261	36	21	of	of	ADP
cjal-8261	36	22	judgments	judgment	NOUN
cjal-8261	36	23	relating	relate	VERB
cjal-8261	36	24	to	to	ADP
cjal-8261	36	25	professional	professional	ADJ
cjal-8261	36	26	negligence	negligence	NOUN
cjal-8261	36	27	in	in	ADP
cjal-8261	36	28	the	the	DET
cjal-8261	36	29	context	context	NOUN
cjal-8261	36	30	of	of	ADP
cjal-8261	36	31	advocates	advocate	NOUN
cjal-8261	36	32	and	and	CCONJ
cjal-8261	36	33	medical	medical	ADJ
cjal-8261	36	34	practitioners	practitioner	NOUN
cjal-8261	36	35	.	.	PUNCT
cjal-8261	37	1	7	7	NUM
cjal-8261	37	2	these	these	DET
cjal-8261	37	3	judgments	judgment	NOUN
cjal-8261	37	4	establish	establish	VERB
cjal-8261	37	5	that	that	SCONJ
cjal-8261	37	6	there	there	PRON
cjal-8261	37	7	should	should	AUX
cjal-8261	37	8	be	be	AUX
cjal-8261	37	9	some	some	DET
cjal-8261	37	10	accompanying	accompanying	ADJ
cjal-8261	37	11	moral	moral	ADJ
cjal-8261	37	12	turpitude	turpitude	NOUN
cjal-8261	37	13	or	or	CCONJ
cjal-8261	37	14	moral	moral	ADJ
cjal-8261	37	15	culpability	culpability	NOUN
cjal-8261	37	16	along	along	ADP
cjal-8261	37	17	with	with	ADP
cjal-8261	37	18	a	a	DET
cjal-8261	37	19	negligent	negligent	ADJ
cjal-8261	37	20	act	act	NOUN
cjal-8261	37	21	to	to	PART
cjal-8261	37	22	warrant	warrant	VERB
cjal-8261	37	23	a	a	DET
cjal-8261	37	24	finding	finding	NOUN
cjal-8261	37	25	of	of	ADP
cjal-8261	37	26	gross	gross	ADJ
cjal-8261	37	27	negligence.8	negligence.8	NOUN
cjal-8261	37	28	moral	moral	ADJ
cjal-8261	37	29	turpitude	turpitude	NOUN
cjal-8261	37	30	is	be	AUX
cjal-8261	37	31	used	use	VERB
cjal-8261	37	32	to	to	PART
cjal-8261	37	33	describe	describe	VERB
cjal-8261	37	34	a	a	DET
cjal-8261	37	35	person	person	NOUN
cjal-8261	37	36	’s	’s	PART
cjal-8261	37	37	state	state	NOUN
cjal-8261	37	38	of	of	ADP
cjal-8261	37	39	mind	mind	NOUN
cjal-8261	37	40	when	when	SCONJ
cjal-8261	37	41	they	they	PRON
cjal-8261	37	42	have	have	AUX
cjal-8261	37	43	done	do	VERB
cjal-8261	37	44	something	something	PRON
cjal-8261	37	45	that	that	PRON
cjal-8261	37	46	is	be	AUX
cjal-8261	37	47	contrary	contrary	ADJ
cjal-8261	37	48	to	to	ADP
cjal-8261	37	49	honesty	honesty	NOUN
cjal-8261	37	50	and	and	CCONJ
cjal-8261	37	51	good	good	ADJ
cjal-8261	37	52	morals	moral	NOUN
cjal-8261	37	53	.	.	PUNCT
cjal-8261	38	1	moral	moral	ADJ
cjal-8261	38	2	turpitude	turpitude	NOUN
cjal-8261	38	3	has	have	AUX
cjal-8261	38	4	been	be	AUX
cjal-8261	38	5	described	describe	VERB
cjal-8261	38	6	by	by	ADP
cjal-8261	38	7	the	the	DET
cjal-8261	38	8	supreme	supreme	PROPN
cjal-8261	38	9	court	court	PROPN
cjal-8261	38	10	as	as	ADP
cjal-8261	38	11	meaning	mean	VERB
cjal-8261	38	12	vileness	vileness	NOUN
cjal-8261	38	13	and	and	CCONJ
cjal-8261	38	14	depravity	depravity	NOUN
cjal-8261	38	15	in	in	ADP
cjal-8261	38	16	the	the	DET
cjal-8261	38	17	case	case	NOUN
cjal-8261	38	18	of	of	ADP
cjal-8261	38	19	sushil	sushil	PROPN
cjal-8261	38	20	kumar	kumar	PROPN
cjal-8261	38	21	singhal	singhal	PROPN
cjal-8261	38	22	v.	v.	ADP
cjal-8261	38	23	regional	regional	ADJ
cjal-8261	38	24	manager	manager	NOUN
cjal-8261	38	25	,	,	PUNCT
cjal-8261	38	26	punjab	punjab	PROPN
cjal-8261	38	27	national	national	ADJ
cjal-8261	38	28	bank.9	bank.9	PROPN
cjal-8261	38	29	in	in	ADP
cjal-8261	38	30	sushil	sushil	PROPN
cjal-8261	38	31	kumar	kumar	PROPN
cjal-8261	38	32	the	the	DET
cjal-8261	38	33	court	court	NOUN
cjal-8261	38	34	held	hold	VERB
cjal-8261	38	35	that	that	SCONJ
cjal-8261	38	36	a	a	DET
cjal-8261	38	37	bank	bank	NOUN
cjal-8261	38	38	employee	employee	NOUN
cjal-8261	38	39	had	have	AUX
cjal-8261	38	40	acted	act	VERB
cjal-8261	38	41	with	with	ADP
cjal-8261	38	42	moral	moral	ADJ
cjal-8261	38	43	turpitude	turpitude	NOUN
cjal-8261	38	44	when	when	SCONJ
cjal-8261	38	45	he	he	PRON
cjal-8261	38	46	had	have	AUX
cjal-8261	38	47	embezzled	embezzle	VERB
cjal-8261	38	48	money	money	NOUN
cjal-8261	38	49	from	from	ADP
cjal-8261	38	50	the	the	DET
cjal-8261	38	51	bank	bank	NOUN
cjal-8261	38	52	.	.	PUNCT
cjal-8261	39	1	this	this	DET
cjal-8261	39	2	paper	paper	NOUN
cjal-8261	39	3	seeks	seek	VERB
cjal-8261	39	4	to	to	PART
cjal-8261	39	5	probe	probe	VERB
cjal-8261	39	6	into	into	ADP
cjal-8261	39	7	the	the	DET
cjal-8261	39	8	indian	indian	ADJ
cjal-8261	39	9	legal	legal	ADJ
cjal-8261	39	10	standards	standard	NOUN
cjal-8261	39	11	applied	apply	VERB
cjal-8261	39	12	to	to	ADP
cjal-8261	39	13	auditors	auditor	NOUN
cjal-8261	39	14	in	in	ADP
cjal-8261	39	15	order	order	NOUN
cjal-8261	39	16	to	to	PART
cjal-8261	39	17	inform	inform	VERB
cjal-8261	39	18	the	the	DET
cjal-8261	39	19	profession	profession	NOUN
cjal-8261	39	20	of	of	ADP
cjal-8261	39	21	the	the	DET
cjal-8261	39	22	benchmark	benchmark	NOUN
cjal-8261	39	23	that	that	PRON
cjal-8261	39	24	their	their	PRON
cjal-8261	39	25	conduct	conduct	NOUN
cjal-8261	39	26	is	be	AUX
cjal-8261	39	27	expected	expect	VERB
cjal-8261	39	28	to	to	PART
cjal-8261	39	29	meet	meet	VERB
cjal-8261	39	30	.	.	PUNCT
cjal-8261	40	1	the	the	DET
cjal-8261	40	2	paper	paper	NOUN
cjal-8261	40	3	examines	examine	VERB
cjal-8261	40	4	laws	law	NOUN
cjal-8261	40	5	governing	govern	VERB
cjal-8261	40	6	professional	professional	ADJ
cjal-8261	40	7	misconduct	misconduct	NOUN
cjal-8261	40	8	of	of	ADP
cjal-8261	40	9	auditors	auditor	NOUN
cjal-8261	40	10	along	along	ADP
cjal-8261	40	11	with	with	ADP
cjal-8261	40	12	decisions	decision	NOUN
cjal-8261	40	13	of	of	ADP
cjal-8261	40	14	high	high	ADJ
cjal-8261	40	15	courts	court	NOUN
cjal-8261	40	16	and	and	CCONJ
cjal-8261	40	17	the	the	DET
cjal-8261	40	18	securities	securities	PROPN
cjal-8261	40	19	and	and	CCONJ
cjal-8261	40	20	exchange	exchange	PROPN
cjal-8261	40	21	board	board	PROPN
cjal-8261	40	22	of	of	ADP
cjal-8261	40	23	india	india	PROPN
cjal-8261	40	24	(	(	PUNCT
cjal-8261	40	25	sebi	sebi	PROPN
cjal-8261	40	26	)	)	PUNCT
cjal-8261	40	27	.	.	PUNCT
cjal-8261	41	1	sebi	sebi	NOUN
cjal-8261	41	2	decisions	decision	NOUN
cjal-8261	41	3	are	be	AUX
cjal-8261	41	4	examined	examine	VERB
cjal-8261	41	5	on	on	ADP
cjal-8261	41	6	account	account	NOUN
cjal-8261	41	7	of	of	ADP
cjal-8261	41	8	sebi	sebi	NOUN
cjal-8261	41	9	’s	’s	PART
cjal-8261	41	10	power	power	NOUN
cjal-8261	41	11	to	to	PART
cjal-8261	41	12	restrain	restrain	VERB
cjal-8261	41	13	auditors	auditor	NOUN
cjal-8261	41	14	from	from	ADP
cjal-8261	41	15	practicing	practice	VERB
cjal-8261	41	16	in	in	ADP
cjal-8261	41	17	connection	connection	NOUN
cjal-8261	41	18	to	to	ADP
cjal-8261	41	19	the	the	DET
cjal-8261	41	20	securities	security	NOUN
cjal-8261	41	21	market	market	NOUN
cjal-8261	41	22	.	.	PUNCT
cjal-8261	42	1	through	through	ADP
cjal-8261	42	2	the	the	DET
cjal-8261	42	3	examination	examination	NOUN
cjal-8261	42	4	of	of	ADP
cjal-8261	42	5	high	high	ADJ
cjal-8261	42	6	court	court	NOUN
cjal-8261	42	7	and	and	CCONJ
cjal-8261	42	8	sebi	sebi	NOUN
cjal-8261	42	9	decisions	decision	NOUN
cjal-8261	42	10	,	,	PUNCT
cjal-8261	42	11	the	the	DET
cjal-8261	42	12	paper	paper	NOUN
cjal-8261	42	13	attempts	attempt	VERB
cjal-8261	42	14	to	to	PART
cjal-8261	42	15	gain	gain	VERB
cjal-8261	42	16	a	a	DET
cjal-8261	42	17	better	well	ADJ
cjal-8261	42	18	understanding	understanding	NOUN
cjal-8261	42	19	of	of	ADP
cjal-8261	42	20	what	what	PRON
cjal-8261	42	21	is	be	AUX
cjal-8261	42	22	expected	expect	VERB
cjal-8261	42	23	of	of	ADP
cjal-8261	42	24	an	an	DET
cjal-8261	42	25	auditor	auditor	NOUN
cjal-8261	42	26	.	.	PUNCT
cjal-8261	43	1	this	this	DET
cjal-8261	43	2	discussion	discussion	NOUN
cjal-8261	43	3	is	be	AUX
cjal-8261	43	4	especially	especially	ADV
cjal-8261	43	5	relevant	relevant	ADJ
cjal-8261	43	6	given	give	VERB
cjal-8261	43	7	the	the	DET
cjal-8261	43	8	prevalence	prevalence	NOUN
cjal-8261	43	9	of	of	ADP
cjal-8261	43	10	corporate	corporate	ADJ
cjal-8261	43	11	mismanagement	mismanagement	NOUN
cjal-8261	43	12	over	over	ADP
cjal-8261	43	13	the	the	DET
cjal-8261	43	14	past	past	ADJ
cjal-8261	43	15	two	two	NUM
cjal-8261	43	16	decades	decade	NOUN
cjal-8261	43	17	and	and	CCONJ
cjal-8261	43	18	the	the	DET
cjal-8261	43	19	role	role	NOUN
cjal-8261	43	20	of	of	ADP
cjal-8261	43	21	auditors	auditor	NOUN
cjal-8261	43	22	in	in	ADP
cjal-8261	43	23	that	that	DET
cjal-8261	43	24	mismanagement	mismanagement	NOUN
cjal-8261	43	25	.	.	PUNCT
cjal-8261	44	1	10	10	NUM
cjal-8261	44	2	such	such	ADJ
cjal-8261	44	3	events	event	NOUN
cjal-8261	44	4	led	lead	VERB
cjal-8261	44	5	to	to	ADP
cjal-8261	44	6	the	the	DET
cjal-8261	44	7	5	5	NUM
cjal-8261	44	8	icai	icai	PROPN
cjal-8261	44	9	v.	v.	PROPN
cjal-8261	44	10	mukesh	mukesh	PROPN
cjal-8261	44	11	gang	gang	PROPN
cjal-8261	44	12	,	,	PUNCT
cjal-8261	44	13	(	(	PUNCT
cjal-8261	44	14	2016	2016	NUM
cjal-8261	44	15	)	)	PUNCT
cjal-8261	44	16	indlaw	indlaw	PROPN
cjal-8261	44	17	hyd	hyd	NOUN
cjal-8261	44	18	585	585	NUM
cjal-8261	44	19	(	(	PUNCT
cjal-8261	44	20	westlaw	westlaw	NOUN
cjal-8261	44	21	)	)	PUNCT
cjal-8261	44	22	.	.	PUNCT
cjal-8261	45	1	6	6	NUM
cjal-8261	45	2	the	the	DET
cjal-8261	45	3	state	state	NOUN
cjal-8261	45	4	of	of	ADP
cjal-8261	45	5	telangana	telangana	PROPN
cjal-8261	45	6	and	and	CCONJ
cjal-8261	45	7	the	the	DET
cjal-8261	45	8	state	state	NOUN
cjal-8261	45	9	of	of	ADP
cjal-8261	45	10	andhra	andhra	PROPN
cjal-8261	45	11	pradesh	pradesh	PROPN
cjal-8261	45	12	shared	share	VERB
cjal-8261	45	13	a	a	DET
cjal-8261	45	14	high	high	ADJ
cjal-8261	45	15	court	court	NOUN
cjal-8261	45	16	which	which	PRON
cjal-8261	45	17	had	have	VERB
cjal-8261	45	18	its	its	PRON
cjal-8261	45	19	seat	seat	NOUN
cjal-8261	45	20	in	in	ADP
cjal-8261	45	21	the	the	DET
cjal-8261	45	22	city	city	NOUN
cjal-8261	45	23	of	of	ADP
cjal-8261	45	24	hyderabad	hyderabad	PROPN
cjal-8261	45	25	,	,	PUNCT
cjal-8261	45	26	india	india	PROPN
cjal-8261	45	27	until	until	ADP
cjal-8261	45	28	2019	2019	NUM
cjal-8261	45	29	.	.	PUNCT
cjal-8261	46	1	at	at	ADP
cjal-8261	46	2	present	present	ADJ
cjal-8261	46	3	,	,	PUNCT
cjal-8261	46	4	the	the	DET
cjal-8261	46	5	two	two	NUM
cjal-8261	46	6	states	state	NOUN
cjal-8261	46	7	have	have	VERB
cjal-8261	46	8	their	their	PRON
cjal-8261	46	9	own	own	ADJ
cjal-8261	46	10	separate	separate	ADJ
cjal-8261	46	11	high	high	ADJ
cjal-8261	46	12	courts	court	NOUN
cjal-8261	46	13	.	.	PUNCT
cjal-8261	47	1	7	7	NUM
cjal-8261	47	2	t.a	t.a	PROPN
cjal-8261	47	3	.	.	PROPN
cjal-8261	47	4	kathiru	kathiru	PROPN
cjal-8261	47	5	v.	v.	PROPN
cjal-8261	47	6	jacob	jacob	PROPN
cjal-8261	47	7	mathai	mathai	PROPN
cjal-8261	47	8	,	,	PUNCT
cjal-8261	47	9	(	(	PUNCT
cjal-8261	47	10	2017	2017	NUM
cjal-8261	47	11	)	)	PUNCT
cjal-8261	47	12	5	5	NUM
cjal-8261	47	13	scc	scc	NOUN
cjal-8261	47	14	755	755	NUM
cjal-8261	47	15	;	;	PUNCT
cjal-8261	47	16	jacob	jacob	PROPN
cjal-8261	47	17	mathew	mathew	PROPN
cjal-8261	47	18	v.	v.	ADP
cjal-8261	47	19	state	state	PROPN
cjal-8261	47	20	of	of	ADP
cjal-8261	47	21	punjab	punjab	PROPN
cjal-8261	47	22	(	(	PUNCT
cjal-8261	47	23	2005	2005	NUM
cjal-8261	47	24	)	)	PUNCT
cjal-8261	47	25	6	6	NUM
cjal-8261	47	26	scc	scc	NOUN
cjal-8261	47	27	1	1	NUM
cjal-8261	47	28	;	;	PUNCT
cjal-8261	47	29	dr	dr	PROPN
cjal-8261	47	30	.	.	PROPN
cjal-8261	47	31	suresh	suresh	PROPN
cjal-8261	47	32	gupta	gupta	PROPN
cjal-8261	47	33	v.	v.	ADP
cjal-8261	47	34	nct	nct	PROPN
cjal-8261	47	35	of	of	ADP
cjal-8261	47	36	delhi	delhi	PROPN
cjal-8261	47	37	&	&	CCONJ
cjal-8261	47	38	anr	anr	PROPN
cjal-8261	47	39	.	.	PROPN
cjal-8261	47	40	,	,	PUNCT
cjal-8261	47	41	(	(	PUNCT
cjal-8261	47	42	2004	2004	NUM
cjal-8261	47	43	)	)	PUNCT
cjal-8261	47	44	6	6	NUM
cjal-8261	47	45	scc	scc	NOUN
cjal-8261	47	46	422	422	NUM
cjal-8261	47	47	;	;	PUNCT
cjal-8261	47	48	in	in	ADP
cjal-8261	47	49	re	re	ADJ
cjal-8261	47	50	p	p	NOUN
cjal-8261	47	51	,	,	PUNCT
cjal-8261	47	52	an	an	DET
cjal-8261	47	53	advocate	advocate	NOUN
cjal-8261	47	54	,	,	PUNCT
cjal-8261	47	55	air	air	NOUN
cjal-8261	47	56	1963	1963	NUM
cjal-8261	47	57	sc	sc	PROPN
cjal-8261	47	58	313	313	NUM
cjal-8261	47	59	.	.	NOUN
cjal-8261	47	60	8	8	NUM
cjal-8261	47	61	see	see	VERB
cjal-8261	47	62	t.a	t.a	PROPN
cjal-8261	47	63	.	.	PROPN
cjal-8261	47	64	kathiru	kathiru	PROPN
cjal-8261	47	65	supra	supra	PROPN
cjal-8261	47	66	note	note	PROPN
cjal-8261	47	67	7	7	NUM
cjal-8261	47	68	;	;	PUNCT
cjal-8261	47	69	jacob	jacob	PROPN
cjal-8261	47	70	mathew	mathew	PROPN
cjal-8261	47	71	,	,	PUNCT
cjal-8261	47	72	supra	supra	PROPN
cjal-8261	47	73	note	note	PROPN
cjal-8261	47	74	7	7	NUM
cjal-8261	47	75	,	,	PUNCT
cjal-8261	47	76	at	at	ADP
cjal-8261	47	77	¶¶	¶¶	PROPN
cjal-8261	47	78	13–15	13–15	NUM
cjal-8261	47	79	;	;	PUNCT
cjal-8261	47	80	in	in	ADP
cjal-8261	47	81	re	re	ADP
cjal-8261	47	82	:	:	PUNCT
cjal-8261	47	83	p	p	X
cjal-8261	47	84	,	,	PUNCT
cjal-8261	47	85	an	an	DET
cjal-8261	47	86	advocate	advocate	NOUN
cjal-8261	47	87	,	,	PUNCT
cjal-8261	47	88	supra	supra	PROPN
cjal-8261	47	89	note	note	NOUN
cjal-8261	47	90	7	7	NUM
cjal-8261	47	91	,	,	PUNCT
cjal-8261	47	92	at	at	ADP
cjal-8261	47	93	¶	¶	PROPN
cjal-8261	47	94	7	7	NUM
cjal-8261	47	95	.	.	PROPN
cjal-8261	47	96	9	9	NUM
cjal-8261	47	97	sushil	sushil	PROPN
cjal-8261	47	98	kamar	kamar	PROPN
cjal-8261	47	99	singhal	singhal	PROPN
cjal-8261	47	100	v.	v.	ADP
cjal-8261	47	101	regional	regional	ADJ
cjal-8261	47	102	manager	manager	NOUN
cjal-8261	47	103	,	,	PUNCT
cjal-8261	47	104	punjab	punjab	PROPN
cjal-8261	47	105	national	national	PROPN
cjal-8261	47	106	bank	bank	PROPN
cjal-8261	47	107	(	(	PUNCT
cjal-8261	47	108	2010	2010	NUM
cjal-8261	47	109	)	)	PUNCT
cjal-8261	47	110	8	8	NUM
cjal-8261	47	111	scc	scc	NOUN
cjal-8261	47	112	573	573	NUM
cjal-8261	47	113	,	,	PUNCT
cjal-8261	47	114	at	at	ADP
cjal-8261	47	115	¶	¶	PROPN
cjal-8261	47	116	25	25	NUM
cjal-8261	47	117	.	.	PUNCT
cjal-8261	48	1	10	10	NUM
cjal-8261	48	2	john	john	PROPN
cjal-8261	48	3	c.	c.	PROPN
cjal-8261	48	4	coffee	coffee	PROPN
cjal-8261	48	5	jr	jr	PROPN
cjal-8261	48	6	.	.	PROPN
cjal-8261	48	7	,	,	PUNCT
cjal-8261	48	8	understanding	understand	VERB
cjal-8261	48	9	enron	enron	PROPN
cjal-8261	48	10	:	:	PUNCT
cjal-8261	48	11	“	"	PUNCT
cjal-8261	48	12	it	it	PRON
cjal-8261	48	13	’s	’	VERB
cjal-8261	48	14	about	about	ADP
cjal-8261	48	15	the	the	DET
cjal-8261	48	16	gatekeepers	gatekeeper	NOUN
cjal-8261	48	17	,	,	PUNCT
cjal-8261	48	18	stupid	stupid	ADJ
cjal-8261	48	19	,	,	PUNCT
cjal-8261	48	20	”	"	PUNCT
cjal-8261	48	21	57	57	NUM
cjal-8261	48	22	the	the	DET
cjal-8261	48	23	business	business	NOUN
cjal-8261	48	24	lawyer	lawyer	NOUN
cjal-8261	48	25	1403	1403	NUM
cjal-8261	48	26	,	,	PUNCT
cjal-8261	48	27	1404–05	1404–05	NUM
cjal-8261	48	28	(	(	PUNCT
cjal-8261	48	29	2002	2002	NUM
cjal-8261	48	30	)	)	PUNCT
cjal-8261	48	31	;	;	PUNCT
cjal-8261	48	32	mincgchering	mincgchere	VERB
cjal-8261	48	33	deng	deng	PROPN
cjal-8261	48	34	,	,	PUNCT
cjal-8261	48	35	nahum	nahum	PROPN
cjal-8261	48	36	melumad	melumad	PROPN
cjal-8261	48	37	&	&	CCONJ
cjal-8261	48	38	toshi	toshi	PROPN
cjal-8261	48	39	shibano	shibano	PROPN
cjal-8261	48	40	,	,	PUNCT
cjal-8261	48	41	auditors	auditor	NOUN
cjal-8261	48	42	’	’	PART
cjal-8261	48	43	liability	liability	NOUN
cjal-8261	48	44	,	,	PUNCT
cjal-8261	48	45	investments	investment	NOUN
cjal-8261	48	46	,	,	PUNCT
cjal-8261	48	47	2021	2021	NUM
cjal-8261	48	48	]	]	PUNCT
cjal-8261	48	49	columbia	columbia	PROPN
cjal-8261	48	50	journal	journal	PROPN
cjal-8261	48	51	of	of	ADP
cjal-8261	48	52	asian	asian	ADJ
cjal-8261	48	53	law	law	NOUN
cjal-8261	48	54	97	97	NUM
cjal-8261	48	55	establishment	establishment	NOUN
cjal-8261	48	56	of	of	ADP
cjal-8261	48	57	the	the	DET
cjal-8261	48	58	national	national	ADJ
cjal-8261	48	59	financial	financial	ADJ
cjal-8261	48	60	reporting	reporting	NOUN
cjal-8261	48	61	authority	authority	NOUN
cjal-8261	48	62	(	(	PUNCT
cjal-8261	48	63	nfra	nfra	PROPN
cjal-8261	48	64	)	)	PUNCT
cjal-8261	48	65	in	in	ADP
cjal-8261	48	66	october	october	PROPN
cjal-8261	48	67	2018	2018	NUM
cjal-8261	48	68	.	.	PUNCT
cjal-8261	49	1	11	11	NUM
cjal-8261	49	2	the	the	DET
cjal-8261	49	3	nfra	nfra	NOUN
cjal-8261	49	4	is	be	AUX
cjal-8261	49	5	charged	charge	VERB
cjal-8261	49	6	with	with	ADP
cjal-8261	49	7	maintaining	maintain	VERB
cjal-8261	49	8	and	and	CCONJ
cjal-8261	49	9	enforcing	enforce	VERB
cjal-8261	49	10	accounting	accounting	NOUN
cjal-8261	49	11	and	and	CCONJ
cjal-8261	49	12	auditing	auditing	NOUN
cjal-8261	49	13	standards	standard	NOUN
cjal-8261	49	14	in	in	ADP
cjal-8261	49	15	relation	relation	NOUN
cjal-8261	49	16	to	to	ADP
cjal-8261	49	17	listed	list	VERB
cjal-8261	49	18	companies	company	NOUN
cjal-8261	49	19	(	(	PUNCT
cjal-8261	49	20	in	in	ADP
cjal-8261	49	21	indian	indian	ADJ
cjal-8261	49	22	or	or	CCONJ
cjal-8261	49	23	foreign	foreign	ADJ
cjal-8261	49	24	stock	stock	NOUN
cjal-8261	49	25	exchanges	exchange	NOUN
cjal-8261	49	26	)	)	PUNCT
cjal-8261	49	27	and	and	CCONJ
cjal-8261	49	28	unlisted	unlisted	ADJ
cjal-8261	49	29	companies	company	NOUN
cjal-8261	49	30	having	have	VERB
cjal-8261	49	31	a	a	DET
cjal-8261	49	32	share	share	NOUN
cjal-8261	49	33	capital	capital	NOUN
cjal-8261	49	34	or	or	CCONJ
cjal-8261	49	35	outstanding	outstanding	ADJ
cjal-8261	49	36	loans	loan	NOUN
cjal-8261	49	37	and	and	CCONJ
cjal-8261	49	38	debentures	debenture	NOUN
cjal-8261	49	39	exceeding	exceed	VERB
cjal-8261	49	40	inr	inr	PROPN
cjal-8261	49	41	5,000,000,000	5,000,000,000	NUM
cjal-8261	49	42	(	(	PUNCT
cjal-8261	49	43	approximately	approximately	ADV
cjal-8261	49	44	usd	usd	NOUN
cjal-8261	49	45	68,521,100	68,521,100	NUM
cjal-8261	49	46	)	)	PUNCT
cjal-8261	49	47	or	or	CCONJ
cjal-8261	49	48	an	an	DET
cjal-8261	49	49	annual	annual	ADJ
cjal-8261	49	50	turnover	turnover	NOUN
cjal-8261	49	51	exceeding	exceed	VERB
cjal-8261	49	52	inr	inr	PROPN
cjal-8261	49	53	10,000,000,000	10,000,000,000	NUM
cjal-8261	49	54	(	(	PUNCT
cjal-8261	49	55	approximately	approximately	ADV
cjal-8261	49	56	usd	usd	NOUN
cjal-8261	49	57	137,036,610	137,036,610	NUM
cjal-8261	49	58	)	)	PUNCT
cjal-8261	49	59	.	.	PUNCT
cjal-8261	50	1	12	12	NUM
cjal-8261	50	2	the	the	DET
cjal-8261	50	3	nfra	nfra	NOUN
cjal-8261	50	4	’s	’s	PART
cjal-8261	50	5	adjudicatory	adjudicatory	NOUN
cjal-8261	50	6	apparatus	apparatus	NOUN
cjal-8261	50	7	is	be	AUX
cjal-8261	50	8	at	at	ADP
cjal-8261	50	9	its	its	PRON
cjal-8261	50	10	nascent	nascent	ADJ
cjal-8261	50	11	stage	stage	NOUN
cjal-8261	50	12	and	and	CCONJ
cjal-8261	50	13	decided	decide	VERB
cjal-8261	50	14	its	its	PRON
cjal-8261	50	15	first	first	ADJ
cjal-8261	50	16	case	case	NOUN
cjal-8261	50	17	in	in	ADP
cjal-8261	50	18	july	july	PROPN
cjal-8261	50	19	2020	2020	NUM
cjal-8261	50	20	;	;	PUNCT
cjal-8261	50	21	so	so	ADV
cjal-8261	50	22	far	far	ADV
cjal-8261	50	23	it	it	PRON
cjal-8261	50	24	has	have	AUX
cjal-8261	50	25	only	only	ADV
cjal-8261	50	26	issued	issue	VERB
cjal-8261	50	27	three	three	NUM
cjal-8261	50	28	orders.13	orders.13	NOUN
cjal-8261	50	29	as	as	ADP
cjal-8261	50	30	the	the	DET
cjal-8261	50	31	number	number	NOUN
cjal-8261	50	32	of	of	ADP
cjal-8261	50	33	authorities	authority	NOUN
cjal-8261	50	34	capable	capable	ADJ
cjal-8261	50	35	of	of	ADP
cjal-8261	50	36	influencing	influence	VERB
cjal-8261	50	37	the	the	DET
cjal-8261	50	38	practice	practice	NOUN
cjal-8261	50	39	of	of	ADP
cjal-8261	50	40	auditors	auditor	NOUN
cjal-8261	50	41	is	be	AUX
cjal-8261	50	42	increasing	increase	VERB
cjal-8261	50	43	,	,	PUNCT
cjal-8261	50	44	an	an	DET
cjal-8261	50	45	examination	examination	NOUN
cjal-8261	50	46	of	of	ADP
cjal-8261	50	47	the	the	DET
cjal-8261	50	48	legal	legal	ADJ
cjal-8261	50	49	standards	standard	NOUN
cjal-8261	50	50	applied	apply	VERB
cjal-8261	50	51	to	to	ADP
cjal-8261	50	52	the	the	DET
cjal-8261	50	53	conduct	conduct	NOUN
cjal-8261	50	54	of	of	ADP
cjal-8261	50	55	these	these	DET
cjal-8261	50	56	professionals	professional	NOUN
cjal-8261	50	57	has	have	AUX
cjal-8261	50	58	become	become	VERB
cjal-8261	50	59	pertinent	pertinent	ADJ
cjal-8261	50	60	.	.	PUNCT
cjal-8261	51	1	before	before	ADP
cjal-8261	51	2	discussing	discuss	VERB
cjal-8261	51	3	relevant	relevant	ADJ
cjal-8261	51	4	high	high	ADJ
cjal-8261	51	5	court	court	NOUN
cjal-8261	51	6	and	and	CCONJ
cjal-8261	51	7	sebi	sebi	NOUN
cjal-8261	51	8	decisions	decision	NOUN
cjal-8261	51	9	,	,	PUNCT
cjal-8261	51	10	we	we	PRON
cjal-8261	51	11	provide	provide	VERB
cjal-8261	51	12	an	an	DET
cjal-8261	51	13	overview	overview	NOUN
cjal-8261	51	14	of	of	ADP
cjal-8261	51	15	the	the	DET
cjal-8261	51	16	statutory	statutory	ADJ
cjal-8261	51	17	framework	framework	NOUN
cjal-8261	51	18	for	for	ADP
cjal-8261	51	19	regulating	regulate	VERB
cjal-8261	51	20	the	the	DET
cjal-8261	51	21	conduct	conduct	NOUN
cjal-8261	51	22	of	of	ADP
cjal-8261	51	23	an	an	DET
cjal-8261	51	24	auditor	auditor	NOUN
cjal-8261	51	25	.	.	PUNCT
cjal-8261	52	1	the	the	DET
cjal-8261	52	2	statutory	statutory	ADJ
cjal-8261	52	3	framework	framework	NOUN
cjal-8261	52	4	the	the	DET
cjal-8261	52	5	chartered	chartered	PROPN
cjal-8261	52	6	accountants	accountants	PROPN
cjal-8261	52	7	act	act	PROPN
cjal-8261	52	8	,	,	PUNCT
cjal-8261	52	9	1949	1949	NUM
cjal-8261	52	10	14	14	NUM
cjal-8261	52	11	governs	govern	VERB
cjal-8261	52	12	chartered	charter	VERB
cjal-8261	52	13	accountants	accountant	NOUN
cjal-8261	52	14	practicing	practice	VERB
cjal-8261	52	15	in	in	ADP
cjal-8261	52	16	india	india	PROPN
cjal-8261	52	17	.	.	PUNCT
cjal-8261	53	1	the	the	DET
cjal-8261	53	2	act	act	NOUN
cjal-8261	53	3	requires	require	VERB
cjal-8261	53	4	chartered	chartered	ADJ
cjal-8261	53	5	accountants	accountant	NOUN
cjal-8261	53	6	to	to	PART
cjal-8261	53	7	be	be	AUX
cjal-8261	53	8	members	member	NOUN
cjal-8261	53	9	of	of	ADP
cjal-8261	53	10	the	the	DET
cjal-8261	53	11	institute	institute	PROPN
cjal-8261	53	12	of	of	ADP
cjal-8261	53	13	chartered	chartered	PROPN
cjal-8261	53	14	accountants	accountant	NOUN
cjal-8261	53	15	of	of	ADP
cjal-8261	53	16	india	india	PROPN
cjal-8261	53	17	(	(	PUNCT
cjal-8261	53	18	icai	icai	PROPN
cjal-8261	53	19	)	)	PUNCT
cjal-8261	53	20	.	.	PUNCT
cjal-8261	54	1	15	15	NUM
cjal-8261	54	2	the	the	DET
cjal-8261	54	3	names	name	NOUN
cjal-8261	54	4	of	of	ADP
cjal-8261	54	5	members	member	NOUN
cjal-8261	54	6	of	of	ADP
cjal-8261	54	7	the	the	DET
cjal-8261	54	8	icai	icai	PROPN
cjal-8261	54	9	are	be	AUX
cjal-8261	54	10	contained	contain	VERB
cjal-8261	54	11	in	in	ADP
cjal-8261	54	12	a	a	DET
cjal-8261	54	13	register	register	NOUN
cjal-8261	54	14	maintained	maintain	VERB
cjal-8261	54	15	by	by	ADP
cjal-8261	54	16	it	it	PRON
cjal-8261	54	17	.	.	PUNCT
cjal-8261	55	1	a	a	DET
cjal-8261	55	2	member	member	NOUN
cjal-8261	55	3	’s	’s	PART
cjal-8261	55	4	name	name	NOUN
cjal-8261	55	5	will	will	AUX
cjal-8261	55	6	be	be	AUX
cjal-8261	55	7	taken	take	VERB
cjal-8261	55	8	off	off	ADP
cjal-8261	55	9	the	the	DET
cjal-8261	55	10	register	register	NOUN
cjal-8261	55	11	if	if	SCONJ
cjal-8261	55	12	they	they	PRON
cjal-8261	55	13	have	have	AUX
cjal-8261	55	14	been	be	AUX
cjal-8261	55	15	found	find	VERB
cjal-8261	55	16	guilty	guilty	ADJ
cjal-8261	55	17	of	of	ADP
cjal-8261	55	18	professional	professional	ADJ
cjal-8261	55	19	misconduct.16	misconduct.16	PROPN
cjal-8261	55	20	the	the	DET
cjal-8261	55	21	chartered	chartered	PROPN
cjal-8261	55	22	accountants	accountants	PROPN
cjal-8261	55	23	act	act	PROPN
cjal-8261	55	24	was	be	AUX
cjal-8261	55	25	amended	amend	VERB
cjal-8261	55	26	in	in	ADP
cjal-8261	55	27	2006	2006	NUM
cjal-8261	55	28	to	to	PART
cjal-8261	55	29	change	change	VERB
cjal-8261	55	30	the	the	DET
cjal-8261	55	31	procedure	procedure	NOUN
cjal-8261	55	32	for	for	ADP
cjal-8261	55	33	determining	determine	VERB
cjal-8261	55	34	whether	whether	SCONJ
cjal-8261	55	35	an	an	DET
cjal-8261	55	36	auditor	auditor	NOUN
cjal-8261	55	37	is	be	AUX
cjal-8261	55	38	guilty	guilty	ADJ
cjal-8261	55	39	of	of	ADP
cjal-8261	55	40	misconduct.17	misconduct.17	ADJ
cjal-8261	55	41	and	and	CCONJ
cjal-8261	55	42	capital	capital	NOUN
cjal-8261	55	43	markets	market	NOUN
cjal-8261	55	44	:	:	PUNCT
cjal-8261	55	45	a	a	DET
cjal-8261	55	46	potential	potential	ADJ
cjal-8261	55	47	unintended	unintended	ADJ
cjal-8261	55	48	consequence	consequence	NOUN
cjal-8261	55	49	of	of	ADP
cjal-8261	55	50	the	the	DET
cjal-8261	55	51	sarbanesoxley	sarbanesoxley	PROPN
cjal-8261	55	52	act	act	NOUN
cjal-8261	55	53	,	,	PUNCT
cjal-8261	55	54	50	50	NUM
cjal-8261	55	55	j.	j.	NOUN
cjal-8261	55	56	of	of	ADP
cjal-8261	55	57	acct	acct	NOUN
cjal-8261	55	58	.	.	PUNCT
cjal-8261	56	1	research	research	NOUN
cjal-8261	56	2	1179	1179	NUM
cjal-8261	56	3	,	,	PUNCT
cjal-8261	56	4	1180	1180	NUM
cjal-8261	56	5	(	(	PUNCT
cjal-8261	56	6	2012	2012	NUM
cjal-8261	56	7	)	)	PUNCT
cjal-8261	56	8	.	.	PUNCT
cjal-8261	57	1	11	11	NUM
cjal-8261	57	2	s.o	s.o	PROPN
cjal-8261	57	3	.	.	PROPN
cjal-8261	57	4	5099(e	5099(e	PROPN
cjal-8261	57	5	)	)	PUNCT
cjal-8261	57	6	,	,	PUNCT
cjal-8261	57	7	ministry	ministry	NOUN
cjal-8261	57	8	of	of	ADP
cjal-8261	57	9	corporate	corporate	PROPN
cjal-8261	57	10	affairs	affair	NOUN
cjal-8261	57	11	(	(	PUNCT
cjal-8261	57	12	2018	2018	NUM
cjal-8261	57	13	)	)	PUNCT
cjal-8261	57	14	,	,	PUNCT
cjal-8261	57	15	https://nfra.gov.in/sites/default/files/constitutionnotificationnfra_041020	https://nfra.gov.in/sites/default/files/constitutionnotificationnfra_041020	ADP
cjal-8261	57	16	18.pdf	18.pdf	PROPN
cjal-8261	57	17	(	(	PUNCT
cjal-8261	57	18	last	last	ADJ
cjal-8261	57	19	visited	visit	VERB
cjal-8261	57	20	apr	apr	NOUN
cjal-8261	57	21	.	.	PROPN
cjal-8261	57	22	27	27	NUM
cjal-8261	57	23	,	,	PUNCT
cjal-8261	57	24	2021	2021	NUM
cjal-8261	57	25	)	)	PUNCT
cjal-8261	57	26	;	;	PUNCT
cjal-8261	58	1	committee	committee	NOUN
cjal-8261	58	2	of	of	ADP
cjal-8261	58	3	experts	expert	NOUN
cjal-8261	58	4	–	–	PUNCT
cjal-8261	58	5	findings	finding	NOUN
cjal-8261	58	6	and	and	CCONJ
cjal-8261	58	7	recommendations	recommendation	NOUN
cjal-8261	58	8	on	on	ADP
cjal-8261	58	9	regulating	regulate	VERB
cjal-8261	58	10	audit	audit	NOUN
cjal-8261	58	11	firms	firm	NOUN
cjal-8261	58	12	and	and	CCONJ
cjal-8261	58	13	the	the	DET
cjal-8261	58	14	networks	network	NOUN
cjal-8261	58	15	(	(	PUNCT
cjal-8261	58	16	2018	2018	NUM
cjal-8261	58	17	)	)	PUNCT
cjal-8261	58	18	,	,	PUNCT
cjal-8261	58	19	ministry	ministry	NOUN
cjal-8261	58	20	of	of	ADP
cjal-8261	58	21	corporate	corporate	ADJ
cjal-8261	58	22	affairs	affair	NOUN
cjal-8261	58	23	,	,	PUNCT
cjal-8261	58	24	http://www.mca.gov.in/ministry/pdf/2018_committeeexperts_report_0811	http://www.mca.gov.in/ministry/pdf/2018_committeeexperts_report_0811	PROPN
cjal-8261	58	25	2018.pdf	2018.pdf	NOUN
cjal-8261	58	26	(	(	PUNCT
cjal-8261	58	27	last	last	ADJ
cjal-8261	58	28	visited	visit	VERB
cjal-8261	58	29	apr	apr	NOUN
cjal-8261	58	30	.	.	PROPN
cjal-8261	58	31	27	27	NUM
cjal-8261	58	32	,	,	PUNCT
cjal-8261	58	33	2021	2021	NUM
cjal-8261	58	34	)	)	PUNCT
cjal-8261	58	35	.	.	PUNCT
cjal-8261	59	1	12	12	NUM
cjal-8261	59	2	national	national	ADJ
cjal-8261	59	3	financial	financial	ADJ
cjal-8261	59	4	reporting	reporting	NOUN
cjal-8261	59	5	authority	authority	NOUN
cjal-8261	59	6	rules	rule	VERB
cjal-8261	59	7	2018	2018	NUM
cjal-8261	59	8	,	,	PUNCT
cjal-8261	59	9	rule	rule	VERB
cjal-8261	59	10	3	3	NUM
cjal-8261	59	11	.	.	SYM
cjal-8261	59	12	13	13	NUM
cjal-8261	59	13	national	national	ADJ
cjal-8261	59	14	financial	financial	ADJ
cjal-8261	59	15	reporting	reporting	NOUN
cjal-8261	59	16	authority	authority	NOUN
cjal-8261	59	17	orders	order	NOUN
cjal-8261	59	18	,	,	PUNCT
cjal-8261	59	19	https://nfra.gov.in/orders	https://nfra.gov.in/orders	PROPN
cjal-8261	59	20	(	(	PUNCT
cjal-8261	59	21	last	last	ADJ
cjal-8261	59	22	visited	visit	VERB
cjal-8261	59	23	apr	apr	NOUN
cjal-8261	59	24	.	.	PROPN
cjal-8261	59	25	27	27	NUM
cjal-8261	59	26	,	,	PUNCT
cjal-8261	59	27	2021	2021	NUM
cjal-8261	59	28	)	)	PUNCT
cjal-8261	59	29	.	.	PUNCT
cjal-8261	60	1	14	14	NUM
cjal-8261	61	1	the	the	DET
cjal-8261	61	2	chartered	charter	VERB
cjal-8261	61	3	accountants	accountants	PROPN
cjal-8261	61	4	act	act	PROPN
cjal-8261	61	5	,	,	PUNCT
cjal-8261	61	6	no	no	INTJ
cjal-8261	61	7	.	.	NOUN
cjal-8261	61	8	38	38	NUM
cjal-8261	61	9	,	,	PUNCT
cjal-8261	61	10	acts	act	NOUN
cjal-8261	61	11	of	of	ADP
cjal-8261	61	12	parliament	parliament	NOUN
cjal-8261	61	13	,	,	PUNCT
cjal-8261	61	14	1949	1949	NUM
cjal-8261	61	15	.	.	PUNCT
cjal-8261	61	16	15	15	NUM
cjal-8261	61	17	the	the	DET
cjal-8261	61	18	icai	icai	PROPN
cjal-8261	61	19	is	be	AUX
cjal-8261	61	20	a	a	DET
cjal-8261	61	21	statutory	statutory	ADJ
cjal-8261	61	22	body	body	NOUN
cjal-8261	61	23	established	establish	VERB
cjal-8261	61	24	under	under	ADP
cjal-8261	61	25	the	the	DET
cjal-8261	61	26	chartered	charter	VERB
cjal-8261	61	27	accountants	accountant	NOUN
cjal-8261	61	28	act	act	PROPN
cjal-8261	61	29	,	,	PUNCT
cjal-8261	61	30	1949	1949	NUM
cjal-8261	61	31	comprising	comprising	NOUN
cjal-8261	61	32	persons	person	NOUN
cjal-8261	61	33	whose	whose	DET
cjal-8261	61	34	name	name	NOUN
cjal-8261	61	35	is	be	AUX
cjal-8261	61	36	in	in	ADP
cjal-8261	61	37	the	the	DET
cjal-8261	61	38	register	register	NOUN
cjal-8261	61	39	of	of	ADP
cjal-8261	61	40	members	member	NOUN
cjal-8261	61	41	maintained	maintain	VERB
cjal-8261	61	42	under	under	ADP
cjal-8261	61	43	the	the	DET
cjal-8261	61	44	act	act	NOUN
cjal-8261	61	45	.	.	PUNCT
cjal-8261	62	1	the	the	DET
cjal-8261	62	2	affairs	affair	NOUN
cjal-8261	62	3	of	of	ADP
cjal-8261	62	4	the	the	DET
cjal-8261	62	5	icai	icai	PROPN
cjal-8261	62	6	are	be	AUX
cjal-8261	62	7	managed	manage	VERB
cjal-8261	62	8	by	by	ADP
cjal-8261	62	9	a	a	DET
cjal-8261	62	10	council	council	NOUN
cjal-8261	62	11	of	of	ADP
cjal-8261	62	12	thirty	thirty	NUM
cjal-8261	62	13	-	-	PUNCT
cjal-8261	62	14	two	two	NUM
cjal-8261	62	15	members	member	NOUN
cjal-8261	62	16	of	of	ADP
cjal-8261	62	17	the	the	DET
cjal-8261	62	18	icai	icai	PROPN
cjal-8261	62	19	.	.	PUNCT
cjal-8261	63	1	16	16	NUM
cjal-8261	64	1	the	the	DET
cjal-8261	64	2	chartered	charter	VERB
cjal-8261	64	3	accountants	accountant	NOUN
cjal-8261	64	4	act	act	VERB
cjal-8261	64	5	§	§	PROPN
cjal-8261	64	6	21b	21b	NUM
cjal-8261	64	7	.	.	PUNCT
cjal-8261	65	1	17	17	NUM
cjal-8261	65	2	chartered	chartered	ADJ
cjal-8261	65	3	accountants	accountant	NOUN
cjal-8261	65	4	(	(	PUNCT
cjal-8261	65	5	amendment	amendment	NOUN
cjal-8261	65	6	)	)	PUNCT
cjal-8261	65	7	act	act	PROPN
cjal-8261	65	8	,	,	PUNCT
cjal-8261	65	9	no	no	INTJ
cjal-8261	65	10	.	.	NOUN
cjal-8261	65	11	9	9	NUM
cjal-8261	65	12	,	,	PUNCT
cjal-8261	65	13	acts	act	NOUN
cjal-8261	65	14	of	of	ADP
cjal-8261	65	15	parliament	parliament	NOUN
cjal-8261	65	16	,	,	PUNCT
cjal-8261	65	17	2006	2006	NUM
cjal-8261	65	18	.	.	PUNCT
cjal-8261	66	1	https://nfra.gov.in/sites/default/files/constitutionnotificationnfra_04102018.pdf	https://nfra.gov.in/sites/default/files/constitutionnotificationnfra_04102018.pdf	PROPN
cjal-8261	66	2	https://nfra.gov.in/sites/default/files/constitutionnotificationnfra_04102018.pdf	https://nfra.gov.in/sites/default/files/constitutionnotificationnfra_04102018.pdf	PROPN
cjal-8261	66	3	http://www.mca.gov.in/ministry/pdf/2018_committeeexperts_report_08112018.pdf	http://www.mca.gov.in/ministry/pdf/2018_committeeexperts_report_08112018.pdf	PROPN
cjal-8261	66	4	http://www.mca.gov.in/ministry/pdf/2018_committeeexperts_report_08112018.pdf	http://www.mca.gov.in/ministry/pdf/2018_committeeexperts_report_08112018.pdf	PROPN
cjal-8261	66	5	https://nfra.gov.in/orders	https://nfra.gov.in/orders	PROPN
cjal-8261	66	6	auditor	auditor	NOUN
cjal-8261	66	7	’s	’s	PART
cjal-8261	66	8	misconduct	misconduct	NOUN
cjal-8261	66	9	in	in	ADP
cjal-8261	66	10	india	india	PROPN
cjal-8261	66	11	[	[	X
cjal-8261	66	12	vol	vol	NOUN
cjal-8261	66	13	.	.	PUNCT
cjal-8261	67	1	34	34	NUM
cjal-8261	67	2	:	:	PUNCT
cjal-8261	68	1	93	93	NUM
cjal-8261	68	2	98	98	NUM
cjal-8261	68	3	however	however	ADV
cjal-8261	68	4	,	,	PUNCT
cjal-8261	68	5	the	the	DET
cjal-8261	68	6	position	position	NOUN
cjal-8261	68	7	before	before	ADP
cjal-8261	68	8	2006	2006	NUM
cjal-8261	68	9	remains	remain	VERB
cjal-8261	68	10	important	important	ADJ
cjal-8261	68	11	as	as	SCONJ
cjal-8261	68	12	many	many	ADJ
cjal-8261	68	13	high	high	ADJ
cjal-8261	68	14	court	court	NOUN
cjal-8261	68	15	decisions	decision	NOUN
cjal-8261	68	16	referred	refer	VERB
cjal-8261	68	17	to	to	ADP
cjal-8261	68	18	in	in	ADP
cjal-8261	68	19	this	this	DET
cjal-8261	68	20	paper	paper	NOUN
cjal-8261	68	21	were	be	AUX
cjal-8261	68	22	made	make	VERB
cjal-8261	68	23	under	under	ADP
cjal-8261	68	24	the	the	DET
cjal-8261	68	25	pre-2006	pre-2006	ADJ
cjal-8261	68	26	legal	legal	ADJ
cjal-8261	68	27	framework	framework	NOUN
cjal-8261	68	28	.	.	PUNCT
cjal-8261	69	1	prior	prior	ADV
cjal-8261	69	2	to	to	ADP
cjal-8261	69	3	the	the	DET
cjal-8261	69	4	2006	2006	NUM
cjal-8261	69	5	amendment	amendment	NOUN
cjal-8261	69	6	,	,	PUNCT
cjal-8261	69	7	disciplinary	disciplinary	ADJ
cjal-8261	69	8	proceedings	proceeding	NOUN
cjal-8261	69	9	were	be	AUX
cjal-8261	69	10	governed	govern	VERB
cjal-8261	69	11	by	by	ADP
cjal-8261	69	12	the	the	DET
cjal-8261	69	13	council	council	NOUN
cjal-8261	69	14	of	of	ADP
cjal-8261	69	15	the	the	DET
cjal-8261	69	16	icai	icai	PROPN
cjal-8261	69	17	.	.	PUNCT
cjal-8261	70	1	the	the	DET
cjal-8261	70	2	council	council	PROPN
cjal-8261	70	3	had	have	VERB
cjal-8261	70	4	the	the	DET
cjal-8261	70	5	power	power	NOUN
cjal-8261	70	6	to	to	PART
cjal-8261	70	7	refer	refer	VERB
cjal-8261	70	8	proceedings	proceeding	NOUN
cjal-8261	70	9	to	to	ADP
cjal-8261	70	10	the	the	DET
cjal-8261	70	11	disciplinary	disciplinary	ADJ
cjal-8261	70	12	committee	committee	NOUN
cjal-8261	70	13	under	under	ADP
cjal-8261	70	14	the	the	DET
cjal-8261	70	15	act	act	NOUN
cjal-8261	70	16	if	if	SCONJ
cjal-8261	70	17	it	it	PRON
cjal-8261	70	18	was	be	AUX
cjal-8261	70	19	of	of	ADP
cjal-8261	70	20	the	the	DET
cjal-8261	70	21	opinion	opinion	NOUN
cjal-8261	70	22	that	that	SCONJ
cjal-8261	70	23	a	a	DET
cjal-8261	70	24	prima	prima	NOUN
cjal-8261	70	25	facie	facie	NOUN
cjal-8261	70	26	case	case	NOUN
cjal-8261	70	27	of	of	ADP
cjal-8261	70	28	misconduct	misconduct	NOUN
cjal-8261	70	29	had	have	AUX
cjal-8261	70	30	been	be	AUX
cjal-8261	70	31	made	make	VERB
cjal-8261	70	32	out	out	ADP
cjal-8261	70	33	against	against	ADP
cjal-8261	70	34	a	a	DET
cjal-8261	70	35	chartered	chartered	ADJ
cjal-8261	70	36	accountant	accountant	NOUN
cjal-8261	70	37	.	.	PUNCT
cjal-8261	71	1	based	base	VERB
cjal-8261	71	2	on	on	ADP
cjal-8261	71	3	the	the	DET
cjal-8261	71	4	council	council	NOUN
cjal-8261	71	5	’s	’s	PART
cjal-8261	71	6	reference	reference	NOUN
cjal-8261	71	7	,	,	PUNCT
cjal-8261	71	8	the	the	DET
cjal-8261	71	9	disciplinary	disciplinary	ADJ
cjal-8261	71	10	committee	committee	NOUN
cjal-8261	71	11	would	would	AUX
cjal-8261	71	12	conduct	conduct	VERB
cjal-8261	71	13	an	an	DET
cjal-8261	71	14	inquiry	inquiry	NOUN
cjal-8261	71	15	and	and	CCONJ
cjal-8261	71	16	submit	submit	VERB
cjal-8261	71	17	its	its	PRON
cjal-8261	71	18	report	report	NOUN
cjal-8261	71	19	to	to	ADP
cjal-8261	71	20	the	the	DET
cjal-8261	71	21	council.18	council.18	PROPN
cjal-8261	71	22	if	if	SCONJ
cjal-8261	71	23	the	the	DET
cjal-8261	71	24	council	council	NOUN
cjal-8261	71	25	found	find	VERB
cjal-8261	71	26	that	that	SCONJ
cjal-8261	71	27	the	the	DET
cjal-8261	71	28	report	report	NOUN
cjal-8261	71	29	did	do	AUX
cjal-8261	71	30	not	not	PART
cjal-8261	71	31	reveal	reveal	VERB
cjal-8261	71	32	any	any	DET
cjal-8261	71	33	misconduct	misconduct	NOUN
cjal-8261	71	34	,	,	PUNCT
cjal-8261	71	35	it	it	PRON
cjal-8261	71	36	had	have	VERB
cjal-8261	71	37	the	the	DET
cjal-8261	71	38	power	power	NOUN
cjal-8261	71	39	to	to	PART
cjal-8261	71	40	dismiss	dismiss	VERB
cjal-8261	71	41	the	the	DET
cjal-8261	71	42	complaint	complaint	NOUN
cjal-8261	71	43	.	.	PUNCT
cjal-8261	72	1	in	in	ADP
cjal-8261	72	2	the	the	DET
cjal-8261	72	3	case	case	NOUN
cjal-8261	72	4	that	that	SCONJ
cjal-8261	72	5	the	the	DET
cjal-8261	72	6	report	report	NOUN
cjal-8261	72	7	revealed	reveal	VERB
cjal-8261	72	8	that	that	SCONJ
cjal-8261	72	9	some	some	DET
cjal-8261	72	10	misconduct	misconduct	NOUN
cjal-8261	72	11	had	have	AUX
cjal-8261	72	12	been	be	AUX
cjal-8261	72	13	committed	commit	VERB
cjal-8261	72	14	,	,	PUNCT
cjal-8261	72	15	the	the	DET
cjal-8261	72	16	council	council	NOUN
cjal-8261	72	17	could	could	AUX
cjal-8261	72	18	reprimand	reprimand	VERB
cjal-8261	72	19	the	the	DET
cjal-8261	72	20	chartered	chartered	ADJ
cjal-8261	72	21	accountant	accountant	NOUN
cjal-8261	72	22	or	or	CCONJ
cjal-8261	72	23	remove	remove	VERB
cjal-8261	72	24	their	their	PRON
cjal-8261	72	25	name	name	NOUN
cjal-8261	72	26	from	from	ADP
cjal-8261	72	27	the	the	DET
cjal-8261	72	28	register	register	NOUN
cjal-8261	72	29	of	of	ADP
cjal-8261	72	30	chartered	charter	VERB
cjal-8261	72	31	accountants	accountant	NOUN
cjal-8261	72	32	for	for	ADP
cjal-8261	72	33	a	a	DET
cjal-8261	72	34	period	period	NOUN
cjal-8261	72	35	of	of	ADP
cjal-8261	72	36	time	time	NOUN
cjal-8261	72	37	not	not	PART
cjal-8261	72	38	exceeding	exceed	VERB
cjal-8261	72	39	five	five	NUM
cjal-8261	72	40	years.19	years.19	NOUN
cjal-8261	72	41	in	in	ADP
cjal-8261	72	42	the	the	DET
cjal-8261	72	43	case	case	NOUN
cjal-8261	72	44	that	that	SCONJ
cjal-8261	72	45	the	the	DET
cjal-8261	72	46	council	council	NOUN
cjal-8261	72	47	found	find	VERB
cjal-8261	72	48	the	the	DET
cjal-8261	72	49	report	report	NOUN
cjal-8261	72	50	of	of	ADP
cjal-8261	72	51	the	the	DET
cjal-8261	72	52	disciplinary	disciplinary	ADJ
cjal-8261	72	53	committee	committee	NOUN
cjal-8261	72	54	revealed	reveal	VERB
cjal-8261	72	55	misconduct	misconduct	NOUN
cjal-8261	72	56	that	that	PRON
cjal-8261	72	57	would	would	AUX
cjal-8261	72	58	fall	fall	VERB
cjal-8261	72	59	under	under	ADP
cjal-8261	72	60	the	the	DET
cjal-8261	72	61	second	second	ADJ
cjal-8261	72	62	schedule	schedule	NOUN
cjal-8261	72	63	of	of	ADP
cjal-8261	72	64	the	the	DET
cjal-8261	72	65	act	act	NOUN
cjal-8261	72	66	,	,	PUNCT
cjal-8261	72	67	the	the	DET
cjal-8261	72	68	council	council	NOUN
cjal-8261	72	69	had	have	VERB
cjal-8261	72	70	to	to	PART
cjal-8261	72	71	mandatorily	mandatorily	ADV
cjal-8261	72	72	refer	refer	VERB
cjal-8261	72	73	the	the	DET
cjal-8261	72	74	case	case	NOUN
cjal-8261	72	75	to	to	ADP
cjal-8261	72	76	the	the	DET
cjal-8261	72	77	high	high	ADJ
cjal-8261	72	78	court.20	court.20	PROPN
cjal-8261	72	79	the	the	DET
cjal-8261	72	80	second	second	ADJ
cjal-8261	72	81	schedule	schedule	NOUN
cjal-8261	72	82	(	(	PUNCT
cjal-8261	72	83	before	before	ADP
cjal-8261	72	84	and	and	CCONJ
cjal-8261	72	85	after	after	ADP
cjal-8261	72	86	the	the	DET
cjal-8261	72	87	2006	2006	NUM
cjal-8261	72	88	amendment	amendment	NOUN
cjal-8261	72	89	)	)	PUNCT
cjal-8261	72	90	includes	include	VERB
cjal-8261	72	91	“	"	PUNCT
cjal-8261	72	92	gross	gross	ADJ
cjal-8261	72	93	negligence	negligence	NOUN
cjal-8261	72	94	”	"	PUNCT
cjal-8261	72	95	as	as	ADP
cjal-8261	72	96	a	a	DET
cjal-8261	72	97	form	form	NOUN
cjal-8261	72	98	of	of	ADP
cjal-8261	72	99	misconduct	misconduct	NOUN
cjal-8261	72	100	.	.	PUNCT
cjal-8261	73	1	however	however	ADV
cjal-8261	73	2	,	,	PUNCT
cjal-8261	73	3	there	there	PRON
cjal-8261	73	4	are	be	VERB
cjal-8261	73	5	other	other	ADJ
cjal-8261	73	6	actions	action	NOUN
cjal-8261	73	7	that	that	PRON
cjal-8261	73	8	constitute	constitute	VERB
cjal-8261	73	9	misconduct	misconduct	NOUN
cjal-8261	73	10	under	under	ADP
cjal-8261	73	11	the	the	DET
cjal-8261	73	12	schedule	schedule	NOUN
cjal-8261	73	13	,	,	PUNCT
cjal-8261	73	14	including	include	VERB
cjal-8261	73	15	,	,	PUNCT
cjal-8261	73	16	disclosure	disclosure	NOUN
cjal-8261	73	17	of	of	ADP
cjal-8261	73	18	a	a	DET
cjal-8261	73	19	client	client	NOUN
cjal-8261	73	20	’s	’s	PART
cjal-8261	73	21	confidential	confidential	ADJ
cjal-8261	73	22	information	information	NOUN
cjal-8261	73	23	without	without	ADP
cjal-8261	73	24	their	their	PRON
cjal-8261	73	25	authorization	authorization	NOUN
cjal-8261	73	26	,	,	PUNCT
cjal-8261	73	27	certifying	certify	VERB
cjal-8261	73	28	the	the	DET
cjal-8261	73	29	financial	financial	ADJ
cjal-8261	73	30	statements	statement	NOUN
cjal-8261	73	31	of	of	ADP
cjal-8261	73	32	firms	firm	NOUN
cjal-8261	73	33	in	in	ADP
cjal-8261	73	34	which	which	PRON
cjal-8261	73	35	the	the	DET
cjal-8261	73	36	auditor	auditor	NOUN
cjal-8261	73	37	has	have	VERB
cjal-8261	73	38	a	a	DET
cjal-8261	73	39	substantial	substantial	ADJ
cjal-8261	73	40	interest	interest	NOUN
cjal-8261	73	41	,	,	PUNCT
cjal-8261	73	42	and	and	CCONJ
cjal-8261	73	43	failure	failure	NOUN
cjal-8261	73	44	to	to	PART
cjal-8261	73	45	disclose	disclose	VERB
cjal-8261	73	46	a	a	DET
cjal-8261	73	47	material	material	ADJ
cjal-8261	73	48	fact	fact	NOUN
cjal-8261	73	49	that	that	PRON
cjal-8261	73	50	is	be	AUX
cjal-8261	73	51	known	know	VERB
cjal-8261	73	52	to	to	ADP
cjal-8261	73	53	the	the	DET
cjal-8261	73	54	chartered	chartered	ADJ
cjal-8261	73	55	accountant.21	accountant.21	PROPN
cjal-8261	73	56	the	the	DET
cjal-8261	73	57	high	high	ADJ
cjal-8261	73	58	court	court	NOUN
cjal-8261	73	59	had	have	VERB
cjal-8261	73	60	the	the	DET
cjal-8261	73	61	ability	ability	NOUN
cjal-8261	73	62	to	to	PART
cjal-8261	73	63	dismiss	dismiss	VERB
cjal-8261	73	64	the	the	DET
cjal-8261	73	65	case	case	NOUN
cjal-8261	73	66	,	,	PUNCT
cjal-8261	73	67	reprimand	reprimand	VERB
cjal-8261	73	68	the	the	DET
cjal-8261	73	69	member	member	NOUN
cjal-8261	73	70	,	,	PUNCT
cjal-8261	73	71	remove	remove	VERB
cjal-8261	73	72	their	their	PRON
cjal-8261	73	73	name	name	NOUN
cjal-8261	73	74	from	from	ADP
cjal-8261	73	75	the	the	DET
cjal-8261	73	76	register	register	NOUN
cjal-8261	73	77	(	(	PUNCT
cjal-8261	73	78	permanently	permanently	ADV
cjal-8261	73	79	or	or	CCONJ
cjal-8261	73	80	for	for	ADP
cjal-8261	73	81	the	the	DET
cjal-8261	73	82	time	time	NOUN
cjal-8261	73	83	period	period	NOUN
cjal-8261	73	84	the	the	DET
cjal-8261	73	85	high	high	ADJ
cjal-8261	73	86	court	court	NOUN
cjal-8261	73	87	determined	determine	VERB
cjal-8261	73	88	)	)	PUNCT
cjal-8261	73	89	,	,	PUNCT
cjal-8261	73	90	or	or	CCONJ
cjal-8261	73	91	refer	refer	VERB
cjal-8261	73	92	the	the	DET
cjal-8261	73	93	case	case	NOUN
cjal-8261	73	94	back	back	ADV
cjal-8261	73	95	to	to	ADP
cjal-8261	73	96	the	the	DET
cjal-8261	73	97	council	council	NOUN
cjal-8261	73	98	for	for	ADP
cjal-8261	73	99	further	further	ADJ
cjal-8261	73	100	inquiry.22	inquiry.22	NOUN
cjal-8261	73	101	after	after	ADP
cjal-8261	73	102	the	the	DET
cjal-8261	73	103	2006	2006	NUM
cjal-8261	73	104	amendment	amendment	NOUN
cjal-8261	73	105	,	,	PUNCT
cjal-8261	73	106	the	the	DET
cjal-8261	73	107	high	high	ADJ
cjal-8261	73	108	court	court	NOUN
cjal-8261	73	109	is	be	AUX
cjal-8261	73	110	no	no	ADV
cjal-8261	73	111	longer	long	ADV
cjal-8261	73	112	involved	involve	VERB
cjal-8261	73	113	in	in	ADP
cjal-8261	73	114	disciplinary	disciplinary	ADJ
cjal-8261	73	115	proceedings	proceeding	NOUN
cjal-8261	73	116	relating	relate	VERB
cjal-8261	73	117	to	to	ADP
cjal-8261	73	118	chartered	charter	VERB
cjal-8261	73	119	accountants	accountant	NOUN
cjal-8261	73	120	.	.	PUNCT
cjal-8261	74	1	23	23	NUM
cjal-8261	75	1	a	a	DET
cjal-8261	75	2	disciplinary	disciplinary	ADJ
cjal-8261	75	3	committee	committee	NOUN
cjal-8261	75	4	deals	deal	NOUN
cjal-8261	75	5	with	with	ADP
cjal-8261	75	6	cases	case	NOUN
cjal-8261	75	7	of	of	ADP
cjal-8261	75	8	misconduct	misconduct	NOUN
cjal-8261	75	9	under	under	ADP
cjal-8261	75	10	the	the	DET
cjal-8261	75	11	second	second	ADJ
cjal-8261	75	12	schedule	schedule	NOUN
cjal-8261	75	13	and	and	CCONJ
cjal-8261	75	14	has	have	VERB
cjal-8261	75	15	the	the	DET
cjal-8261	75	16	authority	authority	NOUN
cjal-8261	75	17	to	to	ADP
cjal-8261	75	18	18	18	NUM
cjal-8261	75	19	the	the	DET
cjal-8261	75	20	chartered	charter	VERB
cjal-8261	75	21	accountants	accountant	NOUN
cjal-8261	75	22	act	act	VERB
cjal-8261	75	23	§	§	PROPN
cjal-8261	75	24	21(1	21(1	NUM
cjal-8261	75	25	)	)	PUNCT
cjal-8261	75	26	.	.	PUNCT
cjal-8261	76	1	19	19	NUM
cjal-8261	77	1	i	i	PRON
cjal-8261	77	2	d.	d.	PROPN
cjal-8261	77	3	§	§	PROPN
cjal-8261	77	4	21(4	21(4	NUM
cjal-8261	77	5	)	)	PUNCT
cjal-8261	77	6	.	.	PUNCT
cjal-8261	78	1	20	20	NUM
cjal-8261	79	1	i	i	PRON
cjal-8261	79	2	d.	d.	PROPN
cjal-8261	79	3	§	§	PROPN
cjal-8261	79	4	21(5	21(5	PROPN
cjal-8261	79	5	)	)	PUNCT
cjal-8261	79	6	.	.	PUNCT
cjal-8261	80	1	21	21	NUM
cjal-8261	81	1	i	i	PRON
cjal-8261	81	2	d.	d.	PROPN
cjal-8261	81	3	second	second	ADJ
cjal-8261	81	4	schedule	schedule	NOUN
cjal-8261	81	5	.	.	PUNCT
cjal-8261	82	1	22	22	NUM
cjal-8261	83	1	i	i	PRON
cjal-8261	83	2	d.	d.	PROPN
cjal-8261	83	3	§	§	PROPN
cjal-8261	83	4	21	21	NUM
cjal-8261	83	5	(	(	PUNCT
cjal-8261	83	6	6	6	NUM
cjal-8261	83	7	)	)	PUNCT
cjal-8261	83	8	.	.	PUNCT
cjal-8261	84	1	23	23	NUM
cjal-8261	85	1	i	i	PRON
cjal-8261	85	2	d.	d.	PROPN
cjal-8261	85	3	§	§	PROPN
cjal-8261	85	4	21a–21b	21a–21b	NUM
cjal-8261	85	5	.	.	PUNCT
cjal-8261	85	6	2021	2021	NUM
cjal-8261	85	7	]	]	PUNCT
cjal-8261	85	8	columbia	columbia	PROPN
cjal-8261	85	9	journal	journal	PROPN
cjal-8261	85	10	of	of	ADP
cjal-8261	85	11	asian	asian	ADJ
cjal-8261	85	12	law	law	PROPN
cjal-8261	85	13	99	99	NUM
cjal-8261	85	14	reprimand	reprimand	VERB
cjal-8261	85	15	the	the	DET
cjal-8261	85	16	member	member	NOUN
cjal-8261	85	17	,	,	PUNCT
cjal-8261	85	18	impose	impose	VERB
cjal-8261	85	19	a	a	DET
cjal-8261	85	20	fine	fine	NOUN
cjal-8261	85	21	or	or	CCONJ
cjal-8261	85	22	remove	remove	VERB
cjal-8261	85	23	their	their	PRON
cjal-8261	85	24	name	name	NOUN
cjal-8261	85	25	from	from	ADP
cjal-8261	85	26	the	the	DET
cjal-8261	85	27	register	register	NOUN
cjal-8261	85	28	(	(	PUNCT
cjal-8261	85	29	permanently	permanently	ADV
cjal-8261	85	30	or	or	CCONJ
cjal-8261	85	31	for	for	ADP
cjal-8261	85	32	a	a	DET
cjal-8261	85	33	time	time	NOUN
cjal-8261	85	34	determined	determine	VERB
cjal-8261	85	35	by	by	ADP
cjal-8261	85	36	it	it	PRON
cjal-8261	85	37	)	)	PUNCT
cjal-8261	85	38	.	.	PUNCT
cjal-8261	86	1	24	24	NUM
cjal-8261	86	2	however	however	ADV
cjal-8261	86	3	,	,	PUNCT
cjal-8261	86	4	the	the	DET
cjal-8261	86	5	substantive	substantive	ADJ
cjal-8261	86	6	provisions	provision	NOUN
cjal-8261	86	7	for	for	ADP
cjal-8261	86	8	what	what	PRON
cjal-8261	86	9	constitutes	constitute	VERB
cjal-8261	86	10	misconduct	misconduct	NOUN
cjal-8261	86	11	remain	remain	VERB
cjal-8261	86	12	largely	largely	ADV
cjal-8261	86	13	the	the	DET
cjal-8261	86	14	same	same	ADJ
cjal-8261	86	15	.	.	PUNCT
cjal-8261	87	1	the	the	DET
cjal-8261	87	2	only	only	ADJ
cjal-8261	87	3	change	change	NOUN
cjal-8261	87	4	in	in	ADP
cjal-8261	87	5	the	the	DET
cjal-8261	87	6	context	context	NOUN
cjal-8261	87	7	of	of	ADP
cjal-8261	87	8	gross	gross	ADJ
cjal-8261	87	9	negligence	negligence	NOUN
cjal-8261	87	10	is	be	AUX
cjal-8261	87	11	that	that	SCONJ
cjal-8261	87	12	prior	prior	ADV
cjal-8261	87	13	to	to	ADP
cjal-8261	87	14	2006	2006	NUM
cjal-8261	87	15	,	,	PUNCT
cjal-8261	87	16	gross	gross	ADJ
cjal-8261	87	17	negligence	negligence	NOUN
cjal-8261	87	18	alone	alone	ADV
cjal-8261	87	19	was	be	AUX
cjal-8261	87	20	mentioned	mention	VERB
cjal-8261	87	21	under	under	ADP
cjal-8261	87	22	clause	clause	NOUN
cjal-8261	87	23	7	7	NUM
cjal-8261	87	24	of	of	ADP
cjal-8261	87	25	the	the	DET
cjal-8261	87	26	second	second	ADJ
cjal-8261	87	27	schedule.25	schedule.25	NOUN
cjal-8261	87	28	after	after	ADP
cjal-8261	87	29	the	the	DET
cjal-8261	87	30	amendment	amendment	NOUN
cjal-8261	87	31	,	,	PUNCT
cjal-8261	87	32	not	not	PART
cjal-8261	87	33	exercising	exercise	VERB
cjal-8261	87	34	“	"	PUNCT
cjal-8261	87	35	due	due	ADJ
cjal-8261	87	36	diligence	diligence	NOUN
cjal-8261	87	37	”	"	PUNCT
cjal-8261	87	38	has	have	AUX
cjal-8261	87	39	been	be	AUX
cjal-8261	87	40	mentioned	mention	VERB
cjal-8261	87	41	under	under	ADP
cjal-8261	87	42	clause	clause	NOUN
cjal-8261	87	43	7	7	NUM
cjal-8261	87	44	in	in	ADP
cjal-8261	87	45	addition	addition	NOUN
cjal-8261	87	46	to	to	ADP
cjal-8261	87	47	gross	gross	ADJ
cjal-8261	87	48	negligence	negligence	NOUN
cjal-8261	87	49	;	;	PUNCT
cjal-8261	87	50	thus	thus	ADV
cjal-8261	87	51	,	,	PUNCT
cjal-8261	87	52	either	either	PRON
cjal-8261	87	53	of	of	ADP
cjal-8261	87	54	these	these	DET
cjal-8261	87	55	factors	factor	NOUN
cjal-8261	87	56	under	under	ADP
cjal-8261	87	57	clause	clause	NOUN
cjal-8261	87	58	7	7	NUM
cjal-8261	87	59	can	can	AUX
cjal-8261	87	60	individually	individually	ADV
cjal-8261	87	61	constitute	constitute	VERB
cjal-8261	87	62	professional	professional	ADJ
cjal-8261	87	63	misconduct.26	misconduct.26	PROPN
cjal-8261	87	64	due	due	ADJ
cjal-8261	87	65	diligence	diligence	NOUN
cjal-8261	87	66	means	mean	VERB
cjal-8261	87	67	the	the	DET
cjal-8261	87	68	exercise	exercise	NOUN
cjal-8261	87	69	of	of	ADP
cjal-8261	87	70	a	a	DET
cjal-8261	87	71	level	level	NOUN
cjal-8261	87	72	of	of	ADP
cjal-8261	87	73	prudence	prudence	NOUN
cjal-8261	87	74	that	that	PRON
cjal-8261	87	75	can	can	AUX
cjal-8261	87	76	be	be	AUX
cjal-8261	87	77	reasonably	reasonably	ADV
cjal-8261	87	78	expected	expect	VERB
cjal-8261	87	79	of	of	ADP
cjal-8261	87	80	a	a	DET
cjal-8261	87	81	person	person	NOUN
cjal-8261	87	82	in	in	ADP
cjal-8261	87	83	the	the	DET
cjal-8261	87	84	relevant	relevant	ADJ
cjal-8261	87	85	circumstances.27	circumstances.27	NOUN
cjal-8261	87	86	this	this	PRON
cjal-8261	87	87	will	will	AUX
cjal-8261	87	88	not	not	PART
cjal-8261	87	89	significantly	significantly	ADV
cjal-8261	87	90	alter	alter	VERB
cjal-8261	87	91	the	the	DET
cjal-8261	87	92	discussion	discussion	NOUN
cjal-8261	87	93	on	on	ADP
cjal-8261	87	94	gross	gross	ADJ
cjal-8261	87	95	negligence	negligence	NOUN
cjal-8261	87	96	as	as	ADP
cjal-8261	87	97	the	the	DET
cjal-8261	87	98	wording	wording	NOUN
cjal-8261	87	99	of	of	ADP
cjal-8261	87	100	the	the	DET
cjal-8261	87	101	new	new	ADJ
cjal-8261	87	102	item	item	NOUN
cjal-8261	87	103	continues	continue	VERB
cjal-8261	87	104	to	to	PART
cjal-8261	87	105	allow	allow	VERB
cjal-8261	87	106	the	the	DET
cjal-8261	87	107	disciplinary	disciplinary	ADJ
cjal-8261	87	108	committee	committee	NOUN
cjal-8261	87	109	to	to	PART
cjal-8261	87	110	find	find	VERB
cjal-8261	87	111	a	a	DET
cjal-8261	87	112	chartered	chartered	ADJ
cjal-8261	87	113	accountant	accountant	NOUN
cjal-8261	87	114	guilty	guilty	ADJ
cjal-8261	87	115	of	of	ADP
cjal-8261	87	116	misconduct	misconduct	NOUN
cjal-8261	87	117	if	if	SCONJ
cjal-8261	87	118	they	they	PRON
cjal-8261	87	119	have	have	AUX
cjal-8261	87	120	been	be	AUX
cjal-8261	87	121	grossly	grossly	ADV
cjal-8261	87	122	negligent	negligent	ADJ
cjal-8261	87	123	.	.	PUNCT
cjal-8261	88	1	the	the	DET
cjal-8261	88	2	case	case	NOUN
cjal-8261	88	3	law	law	NOUN
cjal-8261	88	4	regarding	regard	VERB
cjal-8261	88	5	what	what	PRON
cjal-8261	88	6	comprises	comprise	VERB
cjal-8261	88	7	due	due	ADJ
cjal-8261	88	8	diligence	diligence	NOUN
cjal-8261	88	9	is	be	AUX
cjal-8261	88	10	at	at	ADP
cjal-8261	88	11	an	an	DET
cjal-8261	88	12	early	early	ADJ
cjal-8261	88	13	stage	stage	NOUN
cjal-8261	88	14	of	of	ADP
cjal-8261	88	15	its	its	PRON
cjal-8261	88	16	evolution	evolution	NOUN
cjal-8261	88	17	.	.	PUNCT
cjal-8261	89	1	subsequent	subsequent	ADJ
cjal-8261	89	2	discussions	discussion	NOUN
cjal-8261	89	3	will	will	AUX
cjal-8261	89	4	highlight	highlight	VERB
cjal-8261	89	5	how	how	SCONJ
cjal-8261	89	6	the	the	DET
cjal-8261	89	7	addition	addition	NOUN
cjal-8261	89	8	of	of	ADP
cjal-8261	89	9	“	"	PUNCT
cjal-8261	89	10	due	due	ADJ
cjal-8261	89	11	diligence	diligence	NOUN
cjal-8261	89	12	”	"	PUNCT
cjal-8261	89	13	to	to	ADP
cjal-8261	89	14	the	the	DET
cjal-8261	89	15	second	second	ADJ
cjal-8261	89	16	schedule	schedule	NOUN
cjal-8261	89	17	can	can	AUX
cjal-8261	89	18	allow	allow	VERB
cjal-8261	89	19	adjudicatory	adjudicatory	NOUN
cjal-8261	89	20	bodies	body	NOUN
cjal-8261	89	21	to	to	PART
cjal-8261	89	22	more	more	ADV
cjal-8261	89	23	consistently	consistently	ADV
cjal-8261	89	24	interpret	interpret	VERB
cjal-8261	89	25	the	the	DET
cjal-8261	89	26	concept	concept	NOUN
cjal-8261	89	27	of	of	ADP
cjal-8261	89	28	gross	gross	ADJ
cjal-8261	89	29	negligence	negligence	NOUN
cjal-8261	89	30	.	.	PUNCT
cjal-8261	90	1	appeals	appeal	NOUN
cjal-8261	90	2	from	from	ADP
cjal-8261	90	3	the	the	DET
cjal-8261	90	4	disciplinary	disciplinary	ADJ
cjal-8261	90	5	committee	committee	NOUN
cjal-8261	90	6	now	now	ADV
cjal-8261	90	7	lie	lie	VERB
cjal-8261	90	8	with	with	ADP
cjal-8261	90	9	the	the	DET
cjal-8261	90	10	appellate	appellate	ADJ
cjal-8261	90	11	authority	authority	NOUN
cjal-8261	90	12	constituted	constitute	VERB
cjal-8261	90	13	under	under	ADP
cjal-8261	90	14	the	the	DET
cjal-8261	90	15	chartered	charter	VERB
cjal-8261	90	16	accountants	accountant	NOUN
cjal-8261	90	17	act.28	act.28	ADV
cjal-8261	91	1	unfortunately	unfortunately	ADV
cjal-8261	91	2	,	,	PUNCT
cjal-8261	91	3	the	the	DET
cjal-8261	91	4	decisions	decision	NOUN
cjal-8261	91	5	of	of	ADP
cjal-8261	91	6	the	the	DET
cjal-8261	91	7	appellate	appellate	ADJ
cjal-8261	91	8	authority	authority	NOUN
cjal-8261	91	9	are	be	AUX
cjal-8261	91	10	not	not	PART
cjal-8261	91	11	readily	readily	ADV
cjal-8261	91	12	available	available	ADJ
cjal-8261	91	13	online	online	ADV
cjal-8261	91	14	.	.	PUNCT
cjal-8261	92	1	thus	thus	ADV
cjal-8261	92	2	,	,	PUNCT
cjal-8261	92	3	this	this	DET
cjal-8261	92	4	paper	paper	NOUN
cjal-8261	92	5	will	will	AUX
cjal-8261	92	6	discuss	discuss	VERB
cjal-8261	92	7	the	the	DET
cjal-8261	92	8	decisions	decision	NOUN
cjal-8261	92	9	of	of	ADP
cjal-8261	92	10	high	high	ADJ
cjal-8261	92	11	courts	court	NOUN
cjal-8261	92	12	to	to	PART
cjal-8261	92	13	understand	understand	VERB
cjal-8261	92	14	the	the	DET
cjal-8261	92	15	legal	legal	ADJ
cjal-8261	92	16	standards	standard	NOUN
cjal-8261	92	17	applicable	applicable	ADJ
cjal-8261	92	18	to	to	ADP
cjal-8261	92	19	auditors	auditor	NOUN
cjal-8261	92	20	.	.	PUNCT
cjal-8261	93	1	despite	despite	SCONJ
cjal-8261	93	2	the	the	DET
cjal-8261	93	3	change	change	NOUN
cjal-8261	93	4	in	in	ADP
cjal-8261	93	5	procedure	procedure	NOUN
cjal-8261	93	6	brought	bring	VERB
cjal-8261	93	7	about	about	ADP
cjal-8261	93	8	by	by	ADP
cjal-8261	93	9	the	the	DET
cjal-8261	93	10	2006	2006	NUM
cjal-8261	93	11	amendment	amendment	NOUN
cjal-8261	93	12	,	,	PUNCT
cjal-8261	93	13	high	high	ADJ
cjal-8261	93	14	court	court	NOUN
cjal-8261	93	15	decisions	decision	NOUN
cjal-8261	93	16	on	on	ADP
cjal-8261	93	17	the	the	DET
cjal-8261	93	18	liability	liability	NOUN
cjal-8261	93	19	of	of	ADP
cjal-8261	93	20	chartered	charter	VERB
cjal-8261	93	21	accountants	accountant	NOUN
cjal-8261	93	22	remain	remain	VERB
cjal-8261	93	23	relevant	relevant	ADJ
cjal-8261	93	24	.	.	PUNCT
cjal-8261	94	1	this	this	PRON
cjal-8261	94	2	is	be	AUX
cjal-8261	94	3	because	because	SCONJ
cjal-8261	94	4	chartered	chartered	ADJ
cjal-8261	94	5	accountants	accountant	NOUN
cjal-8261	94	6	can	can	AUX
cjal-8261	94	7	approach	approach	VERB
cjal-8261	94	8	the	the	DET
cjal-8261	94	9	high	high	ADJ
cjal-8261	94	10	court	court	NOUN
cjal-8261	94	11	under	under	ADP
cjal-8261	94	12	article	article	NOUN
cjal-8261	94	13	226	226	NUM
cjal-8261	94	14	of	of	ADP
cjal-8261	94	15	the	the	DET
cjal-8261	94	16	constitution	constitution	NOUN
cjal-8261	94	17	of	of	ADP
cjal-8261	94	18	india	india	PROPN
cjal-8261	94	19	if	if	SCONJ
cjal-8261	94	20	they	they	PRON
cjal-8261	94	21	are	be	AUX
cjal-8261	94	22	dissatisfied	dissatisfied	ADJ
cjal-8261	94	23	with	with	ADP
cjal-8261	94	24	the	the	DET
cjal-8261	94	25	disciplinary	disciplinary	ADJ
cjal-8261	94	26	process	process	NOUN
cjal-8261	94	27	(	(	PUNCT
cjal-8261	94	28	including	include	VERB
cjal-8261	94	29	the	the	DET
cjal-8261	94	30	appellate	appellate	ADJ
cjal-8261	94	31	authority	authority	NOUN
cjal-8261	94	32	’s	’s	PART
cjal-8261	94	33	decision).29	decision).29	PROPN
cjal-8261	94	34	in	in	ADP
cjal-8261	94	35	fact	fact	NOUN
cjal-8261	94	36	,	,	PUNCT
cjal-8261	94	37	chartered	chartered	ADJ
cjal-8261	94	38	accountants	accountant	NOUN
cjal-8261	94	39	have	have	AUX
cjal-8261	94	40	been	be	AUX
cjal-8261	94	41	approaching	approach	VERB
cjal-8261	94	42	high	high	ADJ
cjal-8261	94	43	courts	court	NOUN
cjal-8261	94	44	under	under	ADP
cjal-8261	94	45	article	article	NOUN
cjal-8261	94	46	226	226	NUM
cjal-8261	94	47	which	which	PRON
cjal-8261	94	48	gives	give	VERB
cjal-8261	94	49	high	high	ADJ
cjal-8261	94	50	courts	court	NOUN
cjal-8261	94	51	the	the	DET
cjal-8261	94	52	power	power	NOUN
cjal-8261	94	53	to	to	PART
cjal-8261	94	54	issue	issue	VERB
cjal-8261	94	55	directions	direction	NOUN
cjal-8261	94	56	against	against	ADP
cjal-8261	94	57	orders	order	NOUN
cjal-8261	94	58	of	of	ADP
cjal-8261	94	59	courts	court	NOUN
cjal-8261	94	60	and	and	CCONJ
cjal-8261	94	61	24	24	NUM
cjal-8261	94	62	i	i	PROPN
cjal-8261	94	63	d.	d.	PROPN
cjal-8261	94	64	at	at	ADP
cjal-8261	94	65	§	§	PROPN
cjal-8261	94	66	21b	21b	NUM
cjal-8261	94	67	.	.	PUNCT
cjal-8261	95	1	25	25	NUM
cjal-8261	95	2	chartered	chartered	ADJ
cjal-8261	95	3	accountants	accountant	NOUN
cjal-8261	95	4	(	(	PUNCT
cjal-8261	95	5	amendment	amendment	NOUN
cjal-8261	95	6	)	)	PUNCT
cjal-8261	95	7	act	act	NOUN
cjal-8261	95	8	§	§	PROPN
cjal-8261	95	9	29	29	NUM
cjal-8261	95	10	.	.	PUNCT
cjal-8261	96	1	see	see	VERB
cjal-8261	96	2	chartered	chartered	PROPN
cjal-8261	96	3	accountants	accountant	NOUN
cjal-8261	96	4	act	act	VERB
cjal-8261	96	5	prior	prior	ADV
cjal-8261	96	6	to	to	ADP
cjal-8261	96	7	2006	2006	NUM
cjal-8261	96	8	amendment	amendment	NOUN
cjal-8261	96	9	,	,	PUNCT
cjal-8261	96	10	institute	institute	NOUN
cjal-8261	96	11	of	of	ADP
cjal-8261	96	12	chartered	chartered	PROPN
cjal-8261	96	13	accountants	accountant	NOUN
cjal-8261	96	14	of	of	ADP
cjal-8261	96	15	india	india	PROPN
cjal-8261	96	16	,	,	PUNCT
cjal-8261	96	17	at	at	ADP
cjal-8261	96	18	86	86	NUM
cjal-8261	96	19	,	,	PUNCT
cjal-8261	96	20	https://resource.cdn.icai.org/7694announ1209a.pdf	https://resource.cdn.icai.org/7694announ1209a.pdf	VERB
cjal-8261	96	21	(	(	PUNCT
cjal-8261	96	22	last	last	ADJ
cjal-8261	96	23	visited	visit	VERB
cjal-8261	96	24	apr	apr	NOUN
cjal-8261	96	25	.	.	PROPN
cjal-8261	96	26	28	28	NUM
cjal-8261	96	27	,	,	PUNCT
cjal-8261	96	28	2021	2021	NUM
cjal-8261	96	29	)	)	PUNCT
cjal-8261	96	30	.	.	PUNCT
cjal-8261	97	1	26	26	NUM
cjal-8261	98	1	i	i	PRON
cjal-8261	98	2	d.	d.	PROPN
cjal-8261	98	3	27	27	NUM
cjal-8261	98	4	consolidated	consolidated	ADJ
cjal-8261	98	5	engineering	engineering	NOUN
cjal-8261	98	6	enterprises	enterprise	NOUN
cjal-8261	98	7	v.	v.	ADP
cjal-8261	98	8	principal	principal	ADJ
cjal-8261	98	9	secretary	secretary	NOUN
cjal-8261	98	10	,	,	PUNCT
cjal-8261	98	11	(	(	PUNCT
cjal-8261	98	12	2008	2008	NUM
cjal-8261	98	13	)	)	PUNCT
cjal-8261	98	14	7	7	NUM
cjal-8261	98	15	scc	scc	NOUN
cjal-8261	98	16	169	169	NUM
cjal-8261	98	17	,	,	PUNCT
cjal-8261	98	18	at	at	ADP
cjal-8261	98	19	¶	¶	PROPN
cjal-8261	98	20	31	31	NUM
cjal-8261	98	21	.	.	PUNCT
cjal-8261	99	1	28	28	NUM
cjal-8261	99	2	chartered	charter	VERB
cjal-8261	99	3	accountants	accountant	NOUN
cjal-8261	99	4	act	act	VERB
cjal-8261	99	5	§	§	PROPN
cjal-8261	99	6	22a	22a	NUM
cjal-8261	99	7	.	.	PUNCT
cjal-8261	99	8	29	29	NUM
cjal-8261	99	9	india	india	PROPN
cjal-8261	99	10	const	const	PROPN
cjal-8261	99	11	.	.	PUNCT
cjal-8261	100	1	art	art	NOUN
cjal-8261	100	2	.	.	PUNCT
cjal-8261	101	1	226	226	NUM
cjal-8261	101	2	.	.	PUNCT
cjal-8261	102	1	https://resource.cdn.icai.org/7694announ1209a.pdf	https://resource.cdn.icai.org/7694announ1209a.pdf	PROPN
cjal-8261	102	2	auditor	auditor	PROPN
cjal-8261	102	3	’s	’s	PART
cjal-8261	102	4	misconduct	misconduct	NOUN
cjal-8261	102	5	in	in	ADP
cjal-8261	102	6	india	india	PROPN
cjal-8261	102	7	[	[	X
cjal-8261	102	8	vol	vol	NOUN
cjal-8261	102	9	.	.	PUNCT
cjal-8261	103	1	34	34	NUM
cjal-8261	103	2	:	:	SYM
cjal-8261	103	3	93	93	NUM
cjal-8261	103	4	100	100	NUM
cjal-8261	103	5	tribunals	tribunal	NOUN
cjal-8261	103	6	within	within	ADP
cjal-8261	103	7	their	their	PRON
cjal-8261	103	8	jurisdiction	jurisdiction	NOUN
cjal-8261	103	9	.	.	PUNCT
cjal-8261	104	1	30	30	NUM
cjal-8261	104	2	thus	thus	ADV
cjal-8261	104	3	,	,	PUNCT
cjal-8261	104	4	high	high	ADJ
cjal-8261	104	5	courts	court	NOUN
cjal-8261	104	6	will	will	AUX
cjal-8261	104	7	continue	continue	VERB
cjal-8261	104	8	to	to	PART
cjal-8261	104	9	refer	refer	VERB
cjal-8261	104	10	to	to	ADP
cjal-8261	104	11	previous	previous	ADJ
cjal-8261	104	12	judgments	judgment	NOUN
cjal-8261	104	13	when	when	SCONJ
cjal-8261	104	14	deciding	decide	VERB
cjal-8261	104	15	whether	whether	SCONJ
cjal-8261	104	16	the	the	DET
cjal-8261	104	17	concept	concept	NOUN
cjal-8261	104	18	of	of	ADP
cjal-8261	104	19	gross	gross	ADJ
cjal-8261	104	20	negligence	negligence	NOUN
cjal-8261	104	21	was	be	AUX
cjal-8261	104	22	properly	properly	ADV
cjal-8261	104	23	applied	apply	VERB
cjal-8261	104	24	by	by	ADP
cjal-8261	104	25	the	the	DET
cjal-8261	104	26	disciplinary	disciplinary	ADJ
cjal-8261	104	27	committee	committee	NOUN
cjal-8261	104	28	and	and	CCONJ
cjal-8261	104	29	appellate	appellate	ADJ
cjal-8261	104	30	authority	authority	NOUN
cjal-8261	104	31	under	under	ADP
cjal-8261	104	32	the	the	DET
cjal-8261	104	33	chartered	charter	VERB
cjal-8261	104	34	accountants	accountant	NOUN
cjal-8261	104	35	act	act	PROPN
cjal-8261	104	36	.	.	PUNCT
cjal-8261	105	1	in	in	ADP
cjal-8261	105	2	addition	addition	NOUN
cjal-8261	105	3	to	to	ADP
cjal-8261	105	4	the	the	DET
cjal-8261	105	5	above	above	NOUN
cjal-8261	105	6	,	,	PUNCT
cjal-8261	105	7	the	the	DET
cjal-8261	105	8	securities	securities	PROPN
cjal-8261	105	9	and	and	CCONJ
cjal-8261	105	10	exchange	exchange	PROPN
cjal-8261	105	11	board	board	PROPN
cjal-8261	105	12	of	of	ADP
cjal-8261	105	13	india	india	PROPN
cjal-8261	105	14	(	(	PUNCT
cjal-8261	105	15	sebi	sebi	NOUN
cjal-8261	105	16	)	)	PUNCT
cjal-8261	105	17	can	can	AUX
cjal-8261	105	18	also	also	ADV
cjal-8261	105	19	restrain	restrain	VERB
cjal-8261	105	20	auditors	auditor	NOUN
cjal-8261	105	21	from	from	ADP
cjal-8261	105	22	practicing	practice	VERB
cjal-8261	105	23	to	to	ADP
cjal-8261	105	24	some	some	DET
cjal-8261	105	25	extent	extent	NOUN
cjal-8261	105	26	.	.	PUNCT
cjal-8261	106	1	sebi	sebi	NOUN
cjal-8261	106	2	can	can	AUX
cjal-8261	106	3	bar	bar	VERB
cjal-8261	106	4	an	an	DET
cjal-8261	106	5	auditor	auditor	NOUN
cjal-8261	106	6	from	from	ADP
cjal-8261	106	7	issuing	issue	VERB
cjal-8261	106	8	certificates	certificate	NOUN
cjal-8261	106	9	for	for	ADP
cjal-8261	106	10	publicly	publicly	ADV
cjal-8261	106	11	listed	list	VERB
cjal-8261	106	12	companies	company	NOUN
cjal-8261	106	13	for	for	ADP
cjal-8261	106	14	varying	vary	VERB
cjal-8261	106	15	periods	period	NOUN
cjal-8261	106	16	of	of	ADP
cjal-8261	106	17	time	time	NOUN
cjal-8261	106	18	.	.	PUNCT
cjal-8261	107	1	this	this	PRON
cjal-8261	107	2	is	be	AUX
cjal-8261	107	3	possible	possible	ADJ
cjal-8261	107	4	because	because	SCONJ
cjal-8261	107	5	sections	section	NOUN
cjal-8261	107	6	11	11	NUM
cjal-8261	107	7	and	and	CCONJ
cjal-8261	107	8	11b	11b	NOUN
cjal-8261	107	9	of	of	ADP
cjal-8261	107	10	the	the	DET
cjal-8261	107	11	sebi	sebi	NOUN
cjal-8261	107	12	act31	act31	NOUN
cjal-8261	107	13	allow	allow	VERB
cjal-8261	107	14	sebi	sebi	NOUN
cjal-8261	107	15	to	to	PART
cjal-8261	107	16	take	take	VERB
cjal-8261	107	17	actions	action	NOUN
cjal-8261	107	18	to	to	PART
cjal-8261	107	19	protect	protect	VERB
cjal-8261	107	20	investors	investor	NOUN
cjal-8261	107	21	in	in	ADP
cjal-8261	107	22	the	the	DET
cjal-8261	107	23	securities	security	NOUN
cjal-8261	107	24	market	market	NOUN
cjal-8261	107	25	.	.	PUNCT
cjal-8261	108	1	section	section	NOUN
cjal-8261	108	2	12a	12a	NOUN
cjal-8261	108	3	prevents	prevent	VERB
cjal-8261	108	4	the	the	DET
cjal-8261	108	5	use	use	NOUN
cjal-8261	108	6	of	of	ADP
cjal-8261	108	7	any	any	DET
cjal-8261	108	8	scheme	scheme	NOUN
cjal-8261	108	9	to	to	PART
cjal-8261	108	10	defraud	defraud	VERB
cjal-8261	108	11	investors	investor	NOUN
cjal-8261	108	12	in	in	ADP
cjal-8261	108	13	connection	connection	NOUN
cjal-8261	108	14	with	with	ADP
cjal-8261	108	15	the	the	DET
cjal-8261	108	16	issue	issue	NOUN
cjal-8261	108	17	of	of	ADP
cjal-8261	108	18	securities	security	NOUN
cjal-8261	108	19	on	on	ADP
cjal-8261	108	20	a	a	DET
cjal-8261	108	21	recognized	recognize	VERB
cjal-8261	108	22	stock	stock	NOUN
cjal-8261	108	23	exchange	exchange	NOUN
cjal-8261	108	24	.	.	PUNCT
cjal-8261	109	1	thus	thus	ADV
cjal-8261	109	2	,	,	PUNCT
cjal-8261	109	3	if	if	SCONJ
cjal-8261	109	4	an	an	DET
cjal-8261	109	5	auditor	auditor	NOUN
cjal-8261	109	6	is	be	AUX
cjal-8261	109	7	found	find	VERB
cjal-8261	109	8	to	to	PART
cjal-8261	109	9	have	have	AUX
cjal-8261	109	10	been	be	AUX
cjal-8261	109	11	a	a	DET
cjal-8261	109	12	part	part	NOUN
cjal-8261	109	13	of	of	ADP
cjal-8261	109	14	a	a	DET
cjal-8261	109	15	fraudulent	fraudulent	ADJ
cjal-8261	109	16	scheme	scheme	NOUN
cjal-8261	109	17	,	,	PUNCT
cjal-8261	109	18	sebi	sebi	NOUN
cjal-8261	109	19	would	would	AUX
cjal-8261	109	20	be	be	AUX
cjal-8261	109	21	able	able	ADJ
cjal-8261	109	22	to	to	PART
cjal-8261	109	23	pass	pass	VERB
cjal-8261	109	24	an	an	DET
cjal-8261	109	25	order	order	NOUN
cjal-8261	109	26	to	to	PART
cjal-8261	109	27	restrain	restrain	VERB
cjal-8261	109	28	such	such	DET
cjal-8261	109	29	an	an	DET
cjal-8261	109	30	auditor	auditor	NOUN
cjal-8261	109	31	from	from	ADP
cjal-8261	109	32	engaging	engage	VERB
cjal-8261	109	33	with	with	ADP
cjal-8261	109	34	the	the	DET
cjal-8261	109	35	securities	security	NOUN
cjal-8261	109	36	market	market	NOUN
cjal-8261	109	37	.	.	PUNCT
cjal-8261	110	1	sebi	sebi	NOUN
cjal-8261	110	2	’s	’s	PART
cjal-8261	110	3	power	power	NOUN
cjal-8261	110	4	to	to	PART
cjal-8261	110	5	restrain	restrain	VERB
cjal-8261	110	6	auditors	auditor	NOUN
cjal-8261	110	7	from	from	ADP
cjal-8261	110	8	practicing	practice	VERB
cjal-8261	110	9	in	in	ADP
cjal-8261	110	10	connection	connection	NOUN
cjal-8261	110	11	with	with	ADP
cjal-8261	110	12	the	the	DET
cjal-8261	110	13	securities	security	NOUN
cjal-8261	110	14	market	market	NOUN
cjal-8261	110	15	ostensibly	ostensibly	ADV
cjal-8261	110	16	impinges	impinge	VERB
cjal-8261	110	17	on	on	ADP
cjal-8261	110	18	the	the	DET
cjal-8261	110	19	icai	icai	PROPN
cjal-8261	110	20	’s	’s	PART
cjal-8261	110	21	power	power	NOUN
cjal-8261	110	22	to	to	PART
cjal-8261	110	23	discipline	discipline	VERB
cjal-8261	110	24	auditors	auditor	NOUN
cjal-8261	110	25	.	.	PUNCT
cjal-8261	111	1	this	this	DET
cjal-8261	111	2	issue	issue	NOUN
cjal-8261	111	3	was	be	AUX
cjal-8261	111	4	put	put	VERB
cjal-8261	111	5	to	to	ADP
cjal-8261	111	6	the	the	DET
cjal-8261	111	7	bombay	bombay	PROPN
cjal-8261	111	8	high	high	PROPN
cjal-8261	111	9	court	court	NOUN
cjal-8261	111	10	in	in	ADP
cjal-8261	111	11	the	the	DET
cjal-8261	111	12	case	case	NOUN
cjal-8261	111	13	of	of	ADP
cjal-8261	111	14	price	price	NOUN
cjal-8261	111	15	waterhouse	waterhouse	NOUN
cjal-8261	111	16	v.	v.	CCONJ
cjal-8261	111	17	sebi.32	sebi.32	VERB
cjal-8261	111	18	the	the	DET
cjal-8261	111	19	facts	fact	NOUN
cjal-8261	111	20	of	of	ADP
cjal-8261	111	21	this	this	DET
cjal-8261	111	22	case	case	NOUN
cjal-8261	111	23	have	have	AUX
cjal-8261	111	24	been	be	AUX
cjal-8261	111	25	discussed	discuss	VERB
cjal-8261	111	26	in	in	ADP
cjal-8261	111	27	a	a	DET
cjal-8261	111	28	subsequent	subsequent	ADJ
cjal-8261	111	29	section	section	NOUN
cjal-8261	111	30	.	.	PUNCT
cjal-8261	112	1	at	at	ADP
cjal-8261	112	2	this	this	DET
cjal-8261	112	3	stage	stage	NOUN
cjal-8261	112	4	of	of	ADP
cjal-8261	112	5	the	the	DET
cjal-8261	112	6	discussion	discussion	NOUN
cjal-8261	112	7	,	,	PUNCT
cjal-8261	112	8	it	it	PRON
cjal-8261	112	9	is	be	AUX
cjal-8261	112	10	sufficient	sufficient	ADJ
cjal-8261	112	11	to	to	PART
cjal-8261	112	12	focus	focus	VERB
cjal-8261	112	13	on	on	ADP
cjal-8261	112	14	the	the	DET
cjal-8261	112	15	principles	principle	NOUN
cjal-8261	112	16	laid	lay	VERB
cjal-8261	112	17	down	down	ADP
cjal-8261	112	18	by	by	ADP
cjal-8261	112	19	the	the	DET
cjal-8261	112	20	bombay	bombay	PROPN
cjal-8261	112	21	high	high	PROPN
cjal-8261	112	22	court	court	NOUN
cjal-8261	112	23	for	for	ADP
cjal-8261	112	24	demarcating	demarcate	VERB
cjal-8261	112	25	sebi	sebi	NOUN
cjal-8261	112	26	’s	’s	PART
cjal-8261	112	27	jurisdiction	jurisdiction	NOUN
cjal-8261	112	28	over	over	ADP
cjal-8261	112	29	auditors	auditor	NOUN
cjal-8261	112	30	.	.	PUNCT
cjal-8261	113	1	the	the	DET
cjal-8261	113	2	bombay	bombay	PROPN
cjal-8261	113	3	high	high	PROPN
cjal-8261	113	4	court	court	NOUN
cjal-8261	113	5	noted	note	VERB
cjal-8261	113	6	that	that	SCONJ
cjal-8261	113	7	sebi	sebi	NOUN
cjal-8261	113	8	exercises	exercise	VERB
cjal-8261	113	9	its	its	PRON
cjal-8261	113	10	powers	power	NOUN
cjal-8261	113	11	to	to	PART
cjal-8261	113	12	give	give	VERB
cjal-8261	113	13	directions	direction	NOUN
cjal-8261	113	14	to	to	ADP
cjal-8261	113	15	persons	person	NOUN
cjal-8261	113	16	under	under	ADP
cjal-8261	113	17	section	section	NOUN
cjal-8261	113	18	11b	11b	NOUN
cjal-8261	113	19	only	only	ADV
cjal-8261	113	20	in	in	ADP
cjal-8261	113	21	the	the	DET
cjal-8261	113	22	interests	interest	NOUN
cjal-8261	113	23	of	of	ADP
cjal-8261	113	24	investors	investor	NOUN
cjal-8261	113	25	and	and	CCONJ
cjal-8261	113	26	the	the	DET
cjal-8261	113	27	securities	security	NOUN
cjal-8261	113	28	market	market	NOUN
cjal-8261	113	29	.	.	PUNCT
cjal-8261	114	1	thus	thus	ADV
cjal-8261	114	2	,	,	PUNCT
cjal-8261	114	3	directions	direction	NOUN
cjal-8261	114	4	to	to	PART
cjal-8261	114	5	restrain	restrain	VERB
cjal-8261	114	6	chartered	charter	VERB
cjal-8261	114	7	accountants	accountant	NOUN
cjal-8261	114	8	from	from	ADP
cjal-8261	114	9	practicing	practice	VERB
cjal-8261	114	10	in	in	ADP
cjal-8261	114	11	connection	connection	NOUN
cjal-8261	114	12	with	with	ADP
cjal-8261	114	13	the	the	DET
cjal-8261	114	14	securities	security	NOUN
cjal-8261	114	15	market	market	NOUN
cjal-8261	114	16	are	be	AUX
cjal-8261	114	17	not	not	PART
cjal-8261	114	18	given	give	VERB
cjal-8261	114	19	by	by	ADP
cjal-8261	114	20	sebi	sebi	NOUN
cjal-8261	114	21	to	to	PART
cjal-8261	114	22	regulate	regulate	VERB
cjal-8261	114	23	the	the	DET
cjal-8261	114	24	profession	profession	NOUN
cjal-8261	114	25	(	(	PUNCT
cjal-8261	114	26	which	which	PRON
cjal-8261	114	27	comes	come	VERB
cjal-8261	114	28	within	within	ADP
cjal-8261	114	29	the	the	DET
cjal-8261	114	30	purview	purview	NOUN
cjal-8261	114	31	of	of	ADP
cjal-8261	114	32	icai).33	icai).33	PRON
cjal-8261	114	33	rather	rather	ADV
cjal-8261	114	34	,	,	PUNCT
cjal-8261	114	35	it	it	PRON
cjal-8261	114	36	is	be	AUX
cjal-8261	114	37	done	do	VERB
cjal-8261	114	38	to	to	PART
cjal-8261	114	39	prevent	prevent	VERB
cjal-8261	114	40	or	or	CCONJ
cjal-8261	114	41	remedy	remedy	VERB
cjal-8261	114	42	any	any	DET
cjal-8261	114	43	fraudulent	fraudulent	ADJ
cjal-8261	114	44	schemes	scheme	NOUN
cjal-8261	114	45	against	against	ADP
cjal-8261	114	46	investors	investor	NOUN
cjal-8261	114	47	.	.	PUNCT
cjal-8261	115	1	sebi	sebi	NOUN
cjal-8261	115	2	is	be	AUX
cjal-8261	115	3	allowed	allow	VERB
cjal-8261	115	4	to	to	PART
cjal-8261	115	5	inquire	inquire	VERB
cjal-8261	115	6	into	into	ADP
cjal-8261	115	7	the	the	DET
cjal-8261	115	8	conduct	conduct	NOUN
cjal-8261	115	9	of	of	ADP
cjal-8261	115	10	the	the	DET
cjal-8261	115	11	auditor	auditor	NOUN
cjal-8261	115	12	to	to	PART
cjal-8261	115	13	determine	determine	VERB
cjal-8261	115	14	if	if	SCONJ
cjal-8261	115	15	it	it	PRON
cjal-8261	115	16	has	have	VERB
cjal-8261	115	17	jurisdiction	jurisdiction	NOUN
cjal-8261	115	18	over	over	ADP
cjal-8261	115	19	the	the	DET
cjal-8261	115	20	person	person	NOUN
cjal-8261	115	21	.	.	PUNCT
cjal-8261	116	1	34	34	NUM
cjal-8261	116	2	the	the	DET
cjal-8261	116	3	high	high	ADJ
cjal-8261	116	4	court	court	NOUN
cjal-8261	116	5	held	hold	VERB
cjal-8261	116	6	that	that	SCONJ
cjal-8261	116	7	if	if	SCONJ
cjal-8261	116	8	any	any	DET
cjal-8261	116	9	connivance	connivance	NOUN
cjal-8261	116	10	or	or	CCONJ
cjal-8261	116	11	30	30	NUM
cjal-8261	116	12	ca	can	AUX
cjal-8261	116	13	rajesh	rajesh	VERB
cjal-8261	116	14	v.	v.	ADP
cjal-8261	116	15	disciplinary	disciplinary	ADJ
cjal-8261	116	16	committee	committee	NOUN
cjal-8261	116	17	,	,	PUNCT
cjal-8261	116	18	(	(	PUNCT
cjal-8261	116	19	2012	2012	NUM
cjal-8261	116	20	)	)	PUNCT
cjal-8261	116	21	indlaw	indlaw	PROPN
cjal-8261	116	22	guj	guj	PROPN
cjal-8261	116	23	1763	1763	NUM
cjal-8261	116	24	(	(	PUNCT
cjal-8261	116	25	westlaw	westlaw	NOUN
cjal-8261	116	26	)	)	PUNCT
cjal-8261	116	27	.	.	PUNCT
cjal-8261	117	1	in	in	ADP
cjal-8261	117	2	this	this	DET
cjal-8261	117	3	case	case	NOUN
cjal-8261	117	4	,	,	PUNCT
cjal-8261	117	5	an	an	DET
cjal-8261	117	6	auditor	auditor	NOUN
cjal-8261	117	7	against	against	ADP
cjal-8261	117	8	whom	whom	PRON
cjal-8261	117	9	disciplinary	disciplinary	ADJ
cjal-8261	117	10	action	action	NOUN
cjal-8261	117	11	was	be	AUX
cjal-8261	117	12	taken	take	VERB
cjal-8261	117	13	for	for	ADP
cjal-8261	117	14	inaccurately	inaccurately	ADV
cjal-8261	117	15	certifying	certify	VERB
cjal-8261	117	16	the	the	DET
cjal-8261	117	17	accounts	account	NOUN
cjal-8261	117	18	of	of	ADP
cjal-8261	117	19	a	a	DET
cjal-8261	117	20	company	company	NOUN
cjal-8261	117	21	approached	approach	VERB
cjal-8261	117	22	the	the	DET
cjal-8261	117	23	high	high	ADJ
cjal-8261	117	24	court	court	NOUN
cjal-8261	117	25	through	through	ADP
cjal-8261	117	26	a	a	DET
cjal-8261	117	27	writ	writ	NOUN
cjal-8261	117	28	petition	petition	NOUN
cjal-8261	117	29	.	.	PUNCT
cjal-8261	118	1	31	31	NUM
cjal-8261	118	2	securities	security	NOUN
cjal-8261	118	3	and	and	CCONJ
cjal-8261	118	4	exchange	exchange	PROPN
cjal-8261	118	5	board	board	PROPN
cjal-8261	118	6	of	of	ADP
cjal-8261	118	7	india	india	PROPN
cjal-8261	118	8	act	act	PROPN
cjal-8261	118	9	,	,	PUNCT
cjal-8261	118	10	no	no	INTJ
cjal-8261	118	11	.	.	NOUN
cjal-8261	118	12	15	15	NUM
cjal-8261	118	13	,	,	PUNCT
cjal-8261	118	14	acts	act	NOUN
cjal-8261	118	15	of	of	ADP
cjal-8261	118	16	parliament	parliament	NOUN
cjal-8261	118	17	,	,	PUNCT
cjal-8261	118	18	1992	1992	NUM
cjal-8261	118	19	.	.	PUNCT
cjal-8261	119	1	32	32	NUM
cjal-8261	119	2	price	price	NOUN
cjal-8261	119	3	waterhouse	waterhouse	NOUN
cjal-8261	119	4	v.	v.	ADP
cjal-8261	119	5	sebi	sebi	PROPN
cjal-8261	119	6	,	,	PUNCT
cjal-8261	119	7	(	(	PUNCT
cjal-8261	119	8	2010	2010	NUM
cjal-8261	119	9	)	)	PUNCT
cjal-8261	119	10	scc	scc	PROPN
cjal-8261	119	11	online	online	PROPN
cjal-8261	119	12	bom	bom	PROPN
cjal-8261	119	13	1197	1197	NUM
cjal-8261	119	14	.	.	PUNCT
cjal-8261	120	1	33	33	NUM
cjal-8261	120	2	i	i	PRON
cjal-8261	120	3	d.	d.	PROPN
cjal-8261	120	4	at	at	ADP
cjal-8261	120	5	¶	¶	PROPN
cjal-8261	120	6	25	25	NUM
cjal-8261	120	7	.	.	PUNCT
cjal-8261	121	1	34	34	NUM
cjal-8261	122	1	i	i	PRON
cjal-8261	122	2	d.	d.	PROPN
cjal-8261	122	3	2021	2021	NUM
cjal-8261	122	4	]	]	PUNCT
cjal-8261	122	5	columbia	columbia	PROPN
cjal-8261	122	6	journal	journal	PROPN
cjal-8261	122	7	of	of	ADP
cjal-8261	122	8	asian	asian	ADJ
cjal-8261	122	9	law	law	NOUN
cjal-8261	122	10	101	101	NUM
cjal-8261	122	11	collusion	collusion	NOUN
cjal-8261	122	12	on	on	ADP
cjal-8261	122	13	the	the	DET
cjal-8261	122	14	part	part	NOUN
cjal-8261	122	15	of	of	ADP
cjal-8261	122	16	an	an	DET
cjal-8261	122	17	auditor	auditor	NOUN
cjal-8261	122	18	was	be	AUX
cjal-8261	122	19	found	find	VERB
cjal-8261	122	20	during	during	ADP
cjal-8261	122	21	a	a	DET
cjal-8261	122	22	sebi	sebi	NOUN
cjal-8261	122	23	investigation	investigation	NOUN
cjal-8261	122	24	,	,	PUNCT
cjal-8261	122	25	then	then	ADV
cjal-8261	122	26	sebi	sebi	NOUN
cjal-8261	122	27	would	would	AUX
cjal-8261	122	28	be	be	AUX
cjal-8261	122	29	entitled	entitle	VERB
cjal-8261	122	30	to	to	PART
cjal-8261	122	31	pass	pass	VERB
cjal-8261	122	32	an	an	DET
cjal-8261	122	33	order	order	NOUN
cjal-8261	122	34	against	against	ADP
cjal-8261	122	35	the	the	DET
cjal-8261	122	36	auditor	auditor	NOUN
cjal-8261	122	37	.	.	PUNCT
cjal-8261	123	1	however	however	ADV
cjal-8261	123	2	,	,	PUNCT
cjal-8261	123	3	sebi	sebi	NOUN
cjal-8261	123	4	can	can	AUX
cjal-8261	123	5	not	not	PART
cjal-8261	123	6	pass	pass	VERB
cjal-8261	123	7	orders	order	NOUN
cjal-8261	123	8	against	against	ADP
cjal-8261	123	9	auditors	auditor	NOUN
cjal-8261	123	10	only	only	ADV
cjal-8261	123	11	based	base	VERB
cjal-8261	123	12	on	on	ADP
cjal-8261	123	13	the	the	DET
cjal-8261	123	14	omissions	omission	NOUN
cjal-8261	123	15	in	in	ADP
cjal-8261	123	16	carrying	carry	VERB
cjal-8261	123	17	out	out	ADP
cjal-8261	123	18	their	their	PRON
cjal-8261	123	19	duties.35	duties.35	NOUN
cjal-8261	123	20	there	there	PRON
cjal-8261	123	21	would	would	AUX
cjal-8261	123	22	have	have	VERB
cjal-8261	123	23	to	to	PART
cjal-8261	123	24	be	be	AUX
cjal-8261	123	25	some	some	DET
cjal-8261	123	26	element	element	NOUN
cjal-8261	123	27	of	of	ADP
cjal-8261	123	28	connivance	connivance	NOUN
cjal-8261	123	29	on	on	ADP
cjal-8261	123	30	the	the	DET
cjal-8261	123	31	part	part	NOUN
cjal-8261	123	32	of	of	ADP
cjal-8261	123	33	the	the	DET
cjal-8261	123	34	auditor	auditor	NOUN
cjal-8261	123	35	with	with	ADP
cjal-8261	123	36	the	the	DET
cjal-8261	123	37	persons	person	NOUN
cjal-8261	123	38	implicated	implicate	VERB
cjal-8261	123	39	in	in	ADP
cjal-8261	123	40	perpetuating	perpetuate	VERB
cjal-8261	123	41	the	the	DET
cjal-8261	123	42	fraud.36	fraud.36	NOUN
cjal-8261	123	43	while	while	SCONJ
cjal-8261	123	44	the	the	DET
cjal-8261	123	45	standard	standard	NOUN
cjal-8261	123	46	for	for	ADP
cjal-8261	123	47	restraining	restrain	VERB
cjal-8261	123	48	an	an	DET
cjal-8261	123	49	auditor	auditor	NOUN
cjal-8261	123	50	from	from	ADP
cjal-8261	123	51	practicing	practice	VERB
cjal-8261	123	52	under	under	ADP
cjal-8261	123	53	sebi	sebi	NOUN
cjal-8261	123	54	regulations	regulation	NOUN
cjal-8261	123	55	seems	seem	VERB
cjal-8261	123	56	straightforward	straightforward	ADJ
cjal-8261	123	57	,	,	PUNCT
cjal-8261	123	58	this	this	PRON
cjal-8261	123	59	is	be	AUX
cjal-8261	123	60	not	not	PART
cjal-8261	123	61	the	the	DET
cjal-8261	123	62	case	case	NOUN
cjal-8261	123	63	for	for	ADP
cjal-8261	123	64	the	the	DET
cjal-8261	123	65	standard	standard	NOUN
cjal-8261	123	66	of	of	ADP
cjal-8261	123	67	“	"	PUNCT
cjal-8261	123	68	gross	gross	ADJ
cjal-8261	123	69	negligence	negligence	NOUN
cjal-8261	123	70	”	"	PUNCT
cjal-8261	123	71	under	under	ADP
cjal-8261	123	72	the	the	DET
cjal-8261	123	73	chartered	chartered	PROPN
cjal-8261	123	74	accountants	accountants	PROPN
cjal-8261	123	75	act	act	PROPN
cjal-8261	123	76	.	.	PUNCT
cjal-8261	124	1	the	the	DET
cjal-8261	124	2	next	next	ADJ
cjal-8261	124	3	section	section	NOUN
cjal-8261	124	4	examines	examine	VERB
cjal-8261	124	5	the	the	DET
cjal-8261	124	6	concept	concept	NOUN
cjal-8261	124	7	of	of	ADP
cjal-8261	124	8	gross	gross	ADJ
cjal-8261	124	9	negligence	negligence	NOUN
cjal-8261	124	10	in	in	ADP
cjal-8261	124	11	the	the	DET
cjal-8261	124	12	general	general	ADJ
cjal-8261	124	13	context	context	NOUN
cjal-8261	124	14	of	of	ADP
cjal-8261	124	15	professional	professional	ADJ
cjal-8261	124	16	misconduct	misconduct	NOUN
cjal-8261	124	17	and	and	CCONJ
cjal-8261	124	18	then	then	ADV
cjal-8261	124	19	analyses	analyse	VERB
cjal-8261	124	20	its	its	PRON
cjal-8261	124	21	application	application	NOUN
cjal-8261	124	22	in	in	ADP
cjal-8261	124	23	high	high	ADJ
cjal-8261	124	24	court	court	NOUN
cjal-8261	124	25	decisions	decision	NOUN
cjal-8261	124	26	relating	relate	VERB
cjal-8261	124	27	to	to	ADP
cjal-8261	124	28	auditors	auditor	NOUN
cjal-8261	124	29	’	’	PART
cjal-8261	124	30	professional	professional	ADJ
cjal-8261	124	31	misconduct	misconduct	NOUN
cjal-8261	124	32	.	.	PUNCT
cjal-8261	125	1	gross	gross	ADJ
cjal-8261	125	2	negligence	negligence	NOUN
cjal-8261	125	3	in	in	ADP
cjal-8261	125	4	the	the	DET
cjal-8261	125	5	context	context	NOUN
cjal-8261	125	6	of	of	ADP
cjal-8261	125	7	professional	professional	ADJ
cjal-8261	125	8	misconduct	misconduct	NOUN
cjal-8261	125	9	as	as	SCONJ
cjal-8261	125	10	already	already	ADV
cjal-8261	125	11	discussed	discuss	VERB
cjal-8261	125	12	,	,	PUNCT
cjal-8261	125	13	gross	gross	ADJ
cjal-8261	125	14	negligence	negligence	NOUN
cjal-8261	125	15	is	be	AUX
cjal-8261	125	16	not	not	PART
cjal-8261	125	17	the	the	DET
cjal-8261	125	18	only	only	ADJ
cjal-8261	125	19	form	form	NOUN
cjal-8261	125	20	of	of	ADP
cjal-8261	125	21	misconduct	misconduct	NOUN
cjal-8261	125	22	under	under	ADP
cjal-8261	125	23	the	the	DET
cjal-8261	125	24	chartered	charter	VERB
cjal-8261	125	25	accountants	accountant	NOUN
cjal-8261	125	26	act	act	PROPN
cjal-8261	125	27	,	,	PUNCT
cjal-8261	125	28	it	it	PRON
cjal-8261	125	29	is	be	AUX
cjal-8261	125	30	one	one	NUM
cjal-8261	125	31	amongst	amongst	ADP
cjal-8261	125	32	fifteen	fifteen	NUM
cjal-8261	125	33	items	item	NOUN
cjal-8261	125	34	mentioned	mention	VERB
cjal-8261	125	35	under	under	ADP
cjal-8261	125	36	the	the	DET
cjal-8261	125	37	second	second	ADJ
cjal-8261	125	38	schedule	schedule	NOUN
cjal-8261	125	39	which	which	PRON
cjal-8261	125	40	are	be	AUX
cjal-8261	125	41	deemed	deem	VERB
cjal-8261	125	42	be	be	AUX
cjal-8261	125	43	professional	professional	ADJ
cjal-8261	125	44	misconduct	misconduct	NOUN
cjal-8261	125	45	.	.	PUNCT
cjal-8261	126	1	however	however	ADV
cjal-8261	126	2	,	,	PUNCT
cjal-8261	126	3	gross	gross	ADJ
cjal-8261	126	4	negligence	negligence	NOUN
cjal-8261	126	5	as	as	ADP
cjal-8261	126	6	a	a	DET
cjal-8261	126	7	path	path	NOUN
cjal-8261	126	8	to	to	ADP
cjal-8261	126	9	establishing	establish	VERB
cjal-8261	126	10	misconduct	misconduct	NOUN
cjal-8261	126	11	is	be	AUX
cjal-8261	126	12	significant	significant	ADJ
cjal-8261	126	13	for	for	ADP
cjal-8261	126	14	two	two	NUM
cjal-8261	126	15	reasons	reason	NOUN
cjal-8261	126	16	.	.	PUNCT
cjal-8261	127	1	the	the	DET
cjal-8261	127	2	first	first	ADJ
cjal-8261	127	3	is	be	AUX
cjal-8261	127	4	that	that	SCONJ
cjal-8261	127	5	the	the	DET
cjal-8261	127	6	concept	concept	NOUN
cjal-8261	127	7	of	of	ADP
cjal-8261	127	8	gross	gross	ADJ
cjal-8261	127	9	negligence	negligence	NOUN
cjal-8261	127	10	is	be	AUX
cjal-8261	127	11	not	not	PART
cjal-8261	127	12	limited	limit	VERB
cjal-8261	127	13	to	to	ADP
cjal-8261	127	14	auditors	auditor	NOUN
cjal-8261	127	15	’	’	PART
cjal-8261	127	16	liability	liability	NOUN
cjal-8261	127	17	.	.	PUNCT
cjal-8261	128	1	it	it	PRON
cjal-8261	128	2	is	be	AUX
cjal-8261	128	3	also	also	ADV
cjal-8261	128	4	used	use	VERB
cjal-8261	128	5	to	to	PART
cjal-8261	128	6	decide	decide	VERB
cjal-8261	128	7	whether	whether	SCONJ
cjal-8261	128	8	professionals	professional	NOUN
cjal-8261	128	9	in	in	ADP
cjal-8261	128	10	other	other	ADJ
cjal-8261	128	11	fields	field	NOUN
cjal-8261	128	12	(	(	PUNCT
cjal-8261	128	13	such	such	ADJ
cjal-8261	128	14	as	as	ADP
cjal-8261	128	15	law	law	NOUN
cjal-8261	128	16	and	and	CCONJ
cjal-8261	128	17	medicine	medicine	NOUN
cjal-8261	128	18	)	)	PUNCT
cjal-8261	128	19	have	have	AUX
cjal-8261	128	20	committed	commit	VERB
cjal-8261	128	21	professional	professional	ADJ
cjal-8261	128	22	misconduct	misconduct	NOUN
cjal-8261	128	23	.	.	PUNCT
cjal-8261	129	1	importantly	importantly	ADV
cjal-8261	129	2	,	,	PUNCT
cjal-8261	129	3	there	there	PRON
cjal-8261	129	4	is	be	VERB
cjal-8261	129	5	some	some	DET
cjal-8261	129	6	degree	degree	NOUN
cjal-8261	129	7	of	of	ADP
cjal-8261	129	8	cross	cross	NOUN
cjal-8261	129	9	-	-	ADJ
cjal-8261	129	10	referencing	referencing	ADJ
cjal-8261	129	11	between	between	ADP
cjal-8261	129	12	judgments	judgment	NOUN
cjal-8261	129	13	relating	relate	VERB
cjal-8261	129	14	to	to	ADP
cjal-8261	129	15	different	different	ADJ
cjal-8261	129	16	professions	profession	NOUN
cjal-8261	129	17	to	to	PART
cjal-8261	129	18	determine	determine	VERB
cjal-8261	129	19	the	the	DET
cjal-8261	129	20	meaning	meaning	NOUN
cjal-8261	129	21	of	of	ADP
cjal-8261	129	22	gross	gross	ADJ
cjal-8261	129	23	negligence	negligence	NOUN
cjal-8261	129	24	and	and	CCONJ
cjal-8261	129	25	consequently	consequently	ADV
cjal-8261	129	26	the	the	DET
cjal-8261	129	27	occurrence	occurrence	NOUN
cjal-8261	129	28	of	of	ADP
cjal-8261	129	29	professional	professional	ADJ
cjal-8261	129	30	misconduct	misconduct	NOUN
cjal-8261	129	31	.	.	PUNCT
cjal-8261	130	1	for	for	ADP
cjal-8261	130	2	instance	instance	NOUN
cjal-8261	130	3	,	,	PUNCT
cjal-8261	130	4	in	in	ADP
cjal-8261	130	5	cbi	cbi	PROPN
cjal-8261	130	6	v.	v.	PROPN
cjal-8261	130	7	k.	k.	PROPN
cjal-8261	130	8	narayana	narayana	PROPN
cjal-8261	130	9	rao	rao	PROPN
cjal-8261	130	10	,	,	PUNCT
cjal-8261	130	11	37	37	NUM
cjal-8261	130	12	the	the	DET
cjal-8261	130	13	supreme	supreme	PROPN
cjal-8261	130	14	court	court	PROPN
cjal-8261	130	15	was	be	AUX
cjal-8261	130	16	dealing	deal	VERB
cjal-8261	130	17	with	with	ADP
cjal-8261	130	18	a	a	DET
cjal-8261	130	19	case	case	NOUN
cjal-8261	130	20	concerning	concern	VERB
cjal-8261	130	21	the	the	DET
cjal-8261	130	22	professional	professional	ADJ
cjal-8261	130	23	misconduct	misconduct	NOUN
cjal-8261	130	24	of	of	ADP
cjal-8261	130	25	an	an	DET
cjal-8261	130	26	advocate	advocate	NOUN
cjal-8261	130	27	.	.	PUNCT
cjal-8261	131	1	when	when	SCONJ
cjal-8261	131	2	deciding	decide	VERB
cjal-8261	131	3	on	on	ADP
cjal-8261	131	4	the	the	DET
cjal-8261	131	5	standard	standard	NOUN
cjal-8261	131	6	that	that	PRON
cjal-8261	131	7	ought	ought	AUX
cjal-8261	131	8	to	to	PART
cjal-8261	131	9	be	be	AUX
cjal-8261	131	10	applied	apply	VERB
cjal-8261	131	11	in	in	ADP
cjal-8261	131	12	this	this	DET
cjal-8261	131	13	case	case	NOUN
cjal-8261	131	14	to	to	PART
cjal-8261	131	15	determine	determine	VERB
cjal-8261	131	16	whether	whether	SCONJ
cjal-8261	131	17	a	a	DET
cjal-8261	131	18	professional	professional	NOUN
cjal-8261	131	19	is	be	AUX
cjal-8261	131	20	guilty	guilty	ADJ
cjal-8261	131	21	of	of	ADP
cjal-8261	131	22	negligence	negligence	NOUN
cjal-8261	131	23	,	,	PUNCT
cjal-8261	131	24	the	the	DET
cjal-8261	131	25	court	court	NOUN
cjal-8261	131	26	referred	refer	VERB
cjal-8261	131	27	to	to	ADP
cjal-8261	131	28	jacob	jacob	PROPN
cjal-8261	131	29	mathew	mathew	PROPN
cjal-8261	131	30	v.	v.	ADP
cjal-8261	131	31	state	state	PROPN
cjal-8261	131	32	of	of	ADP
cjal-8261	131	33	punjab.38	punjab.38	PROPN
cjal-8261	131	34	jacob	jacob	PROPN
cjal-8261	131	35	mathew	mathew	PROPN
cjal-8261	131	36	laid	lay	VERB
cjal-8261	131	37	down	down	ADP
cjal-8261	131	38	the	the	DET
cjal-8261	131	39	principles	principle	NOUN
cjal-8261	131	40	of	of	ADP
cjal-8261	131	41	determining	determine	VERB
cjal-8261	131	42	whether	whether	SCONJ
cjal-8261	131	43	a	a	DET
cjal-8261	131	44	medical	medical	ADJ
cjal-8261	131	45	professional	professional	NOUN
cjal-8261	131	46	had	have	AUX
cjal-8261	131	47	committed	commit	VERB
cjal-8261	131	48	professional	professional	ADJ
cjal-8261	131	49	misconduct	misconduct	NOUN
cjal-8261	131	50	.	.	PUNCT
cjal-8261	132	1	interestingly	interestingly	ADV
cjal-8261	132	2	,	,	PUNCT
cjal-8261	132	3	jacob	jacob	PROPN
cjal-8261	132	4	mathew	mathew	PROPN
cjal-8261	132	5	has	have	AUX
cjal-8261	132	6	also	also	ADV
cjal-8261	132	7	been	be	AUX
cjal-8261	132	8	referred	refer	VERB
cjal-8261	132	9	to	to	ADP
cjal-8261	132	10	in	in	ADP
cjal-8261	132	11	the	the	DET
cjal-8261	132	12	context	context	NOUN
cjal-8261	132	13	of	of	ADP
cjal-8261	132	14	auditors	auditor	NOUN
cjal-8261	132	15	’	’	PART
cjal-8261	132	16	liability	liability	NOUN
cjal-8261	132	17	by	by	ADP
cjal-8261	132	18	the	the	DET
cjal-8261	132	19	sebi	sebi	NOUN
cjal-8261	132	20	appellate	appellate	ADJ
cjal-8261	132	21	tribunal	tribunal	NOUN
cjal-8261	132	22	(	(	PUNCT
cjal-8261	132	23	discussed	discuss	VERB
cjal-8261	132	24	below	below	ADV
cjal-8261	132	25	)	)	PUNCT
cjal-8261	132	26	.	.	PUNCT
cjal-8261	133	1	the	the	DET
cjal-8261	133	2	35	35	NUM
cjal-8261	133	3	i	i	PROPN
cjal-8261	133	4	d.	d.	PROPN
cjal-8261	133	5	at	at	ADP
cjal-8261	133	6	¶	¶	PROPN
cjal-8261	133	7	39	39	NUM
cjal-8261	133	8	.	.	PUNCT
cjal-8261	134	1	36	36	NUM
cjal-8261	135	1	i	i	PRON
cjal-8261	135	2	d.	d.	PROPN
cjal-8261	135	3	37	37	NUM
cjal-8261	135	4	central	central	PROPN
cjal-8261	135	5	bureau	bureau	NOUN
cjal-8261	135	6	of	of	ADP
cjal-8261	135	7	investigation	investigation	PROPN
cjal-8261	135	8	,	,	PUNCT
cjal-8261	135	9	hyderabad	hyderabad	PROPN
cjal-8261	135	10	v.	v.	PROPN
cjal-8261	135	11	k.	k.	PROPN
cjal-8261	135	12	narayana	narayana	PROPN
cjal-8261	135	13	rao	rao	PROPN
cjal-8261	135	14	,	,	PUNCT
cjal-8261	135	15	(	(	PUNCT
cjal-8261	135	16	2012	2012	NUM
cjal-8261	135	17	)	)	PUNCT
cjal-8261	135	18	9	9	NUM
cjal-8261	135	19	scc	scc	PROPN
cjal-8261	135	20	512	512	NUM
cjal-8261	135	21	.	.	PUNCT
cjal-8261	136	1	38	38	NUM
cjal-8261	136	2	jacob	jacob	PROPN
cjal-8261	136	3	mathew	mathew	PROPN
cjal-8261	136	4	v.	v.	ADP
cjal-8261	136	5	state	state	PROPN
cjal-8261	136	6	of	of	ADP
cjal-8261	136	7	punjab	punjab	PROPN
cjal-8261	136	8	and	and	CCONJ
cjal-8261	136	9	anr	anr	PROPN
cjal-8261	136	10	.	.	PROPN
cjal-8261	136	11	,	,	PUNCT
cjal-8261	136	12	(	(	PUNCT
cjal-8261	136	13	2005	2005	NUM
cjal-8261	136	14	)	)	PUNCT
cjal-8261	136	15	6	6	NUM
cjal-8261	136	16	scc	scc	NOUN
cjal-8261	136	17	1	1	NUM
cjal-8261	136	18	.	.	PUNCT
cjal-8261	136	19	auditor	auditor	PROPN
cjal-8261	136	20	’s	’s	PART
cjal-8261	136	21	misconduct	misconduct	NOUN
cjal-8261	136	22	in	in	ADP
cjal-8261	136	23	india	india	PROPN
cjal-8261	136	24	[	[	X
cjal-8261	136	25	vol	vol	NOUN
cjal-8261	136	26	.	.	PUNCT
cjal-8261	137	1	34	34	NUM
cjal-8261	137	2	:	:	PUNCT
cjal-8261	137	3	93	93	NUM
cjal-8261	137	4	102	102	NUM
cjal-8261	137	5	second	second	ADJ
cjal-8261	137	6	reason	reason	NOUN
cjal-8261	137	7	for	for	ADP
cjal-8261	137	8	focusing	focus	VERB
cjal-8261	137	9	on	on	ADP
cjal-8261	137	10	gross	gross	ADJ
cjal-8261	137	11	negligence	negligence	NOUN
cjal-8261	137	12	is	be	AUX
cjal-8261	137	13	that	that	SCONJ
cjal-8261	137	14	sebi	sebi	NOUN
cjal-8261	137	15	uses	use	VERB
cjal-8261	137	16	the	the	DET
cjal-8261	137	17	concept	concept	NOUN
cjal-8261	137	18	to	to	PART
cjal-8261	137	19	determine	determine	VERB
cjal-8261	137	20	whether	whether	SCONJ
cjal-8261	137	21	auditors	auditor	NOUN
cjal-8261	137	22	have	have	AUX
cjal-8261	137	23	breached	breach	VERB
cjal-8261	137	24	any	any	PRON
cjal-8261	137	25	of	of	ADP
cjal-8261	137	26	the	the	DET
cjal-8261	137	27	sebi	sebi	NOUN
cjal-8261	137	28	(	(	PUNCT
cjal-8261	137	29	prohibition	prohibition	NOUN
cjal-8261	137	30	of	of	ADP
cjal-8261	137	31	fraudulent	fraudulent	ADJ
cjal-8261	137	32	and	and	CCONJ
cjal-8261	137	33	unfair	unfair	ADJ
cjal-8261	137	34	trade	trade	NOUN
cjal-8261	137	35	practices	practice	NOUN
cjal-8261	137	36	relating	relate	VERB
cjal-8261	137	37	to	to	ADP
cjal-8261	137	38	securities	security	NOUN
cjal-8261	137	39	market	market	NOUN
cjal-8261	137	40	)	)	PUNCT
cjal-8261	137	41	regulations	regulation	NOUN
cjal-8261	137	42	,	,	PUNCT
cjal-8261	137	43	2003	2003	NUM
cjal-8261	137	44	(	(	PUNCT
cjal-8261	137	45	pfutp	pfutp	PROPN
cjal-8261	137	46	regulations).39	regulations).39	PROPN
cjal-8261	137	47	given	give	VERB
cjal-8261	137	48	the	the	DET
cjal-8261	137	49	potential	potential	NOUN
cjal-8261	137	50	for	for	ADP
cjal-8261	137	51	an	an	DET
cjal-8261	137	52	interpretation	interpretation	NOUN
cjal-8261	137	53	of	of	ADP
cjal-8261	137	54	gross	gross	ADJ
cjal-8261	137	55	negligence	negligence	NOUN
cjal-8261	137	56	in	in	ADP
cjal-8261	137	57	the	the	DET
cjal-8261	137	58	context	context	NOUN
cjal-8261	137	59	of	of	ADP
cjal-8261	137	60	another	another	DET
cjal-8261	137	61	profession	profession	NOUN
cjal-8261	137	62	to	to	PART
cjal-8261	137	63	affect	affect	VERB
cjal-8261	137	64	an	an	DET
cjal-8261	137	65	auditor	auditor	NOUN
cjal-8261	137	66	’s	’s	PART
cjal-8261	137	67	liability	liability	NOUN
cjal-8261	137	68	,	,	PUNCT
cjal-8261	137	69	the	the	DET
cjal-8261	137	70	rest	rest	NOUN
cjal-8261	137	71	of	of	ADP
cjal-8261	137	72	this	this	DET
cjal-8261	137	73	section	section	NOUN
cjal-8261	137	74	gives	give	VERB
cjal-8261	137	75	a	a	DET
cjal-8261	137	76	general	general	ADJ
cjal-8261	137	77	overview	overview	NOUN
cjal-8261	137	78	of	of	ADP
cjal-8261	137	79	the	the	DET
cjal-8261	137	80	concept	concept	NOUN
cjal-8261	137	81	.	.	PUNCT
cjal-8261	138	1	though	though	SCONJ
cjal-8261	138	2	widely	widely	ADV
cjal-8261	138	3	applied	apply	VERB
cjal-8261	138	4	in	in	ADP
cjal-8261	138	5	the	the	DET
cjal-8261	138	6	field	field	NOUN
cjal-8261	138	7	of	of	ADP
cjal-8261	138	8	tort	tort	NOUN
cjal-8261	138	9	law	law	NOUN
cjal-8261	138	10	,	,	PUNCT
cjal-8261	138	11	gross	gross	ADJ
cjal-8261	138	12	negligence	negligence	NOUN
cjal-8261	138	13	originated	originate	VERB
cjal-8261	138	14	as	as	ADP
cjal-8261	138	15	a	a	DET
cjal-8261	138	16	concept	concept	NOUN
cjal-8261	138	17	in	in	ADP
cjal-8261	138	18	contract	contract	NOUN
cjal-8261	138	19	law.40	law.40	NOUN
cjal-8261	138	20	during	during	ADP
cjal-8261	138	21	the	the	DET
cjal-8261	138	22	middle	middle	ADJ
cjal-8261	138	23	ages	age	NOUN
cjal-8261	138	24	,	,	PUNCT
cjal-8261	138	25	gross	gross	ADJ
cjal-8261	138	26	negligence	negligence	NOUN
cjal-8261	138	27	was	be	AUX
cjal-8261	138	28	considered	consider	VERB
cjal-8261	138	29	a	a	DET
cjal-8261	138	30	degree	degree	NOUN
cjal-8261	138	31	of	of	ADP
cjal-8261	138	32	liability	liability	NOUN
cjal-8261	138	33	which	which	PRON
cjal-8261	138	34	could	could	AUX
cjal-8261	138	35	be	be	AUX
cjal-8261	138	36	affixed	affix	VERB
cjal-8261	138	37	to	to	ADP
cjal-8261	138	38	a	a	DET
cjal-8261	138	39	bailee	bailee	NOUN
cjal-8261	138	40	in	in	ADP
cjal-8261	138	41	a	a	DET
cjal-8261	138	42	contract	contract	NOUN
cjal-8261	138	43	of	of	ADP
cjal-8261	138	44	bailment.41	bailment.41	NOUN
cjal-8261	138	45	gross	gross	ADJ
cjal-8261	138	46	negligence	negligence	NOUN
cjal-8261	138	47	was	be	AUX
cjal-8261	138	48	considered	consider	VERB
cjal-8261	138	49	to	to	PART
cjal-8261	138	50	be	be	AUX
cjal-8261	138	51	a	a	DET
cjal-8261	138	52	lack	lack	NOUN
cjal-8261	138	53	of	of	ADP
cjal-8261	138	54	care	care	NOUN
cjal-8261	138	55	to	to	ADP
cjal-8261	138	56	such	such	DET
cjal-8261	138	57	a	a	DET
cjal-8261	138	58	degree	degree	NOUN
cjal-8261	138	59	that	that	SCONJ
cjal-8261	138	60	even	even	ADV
cjal-8261	138	61	“	"	PUNCT
cjal-8261	138	62	inattentive	inattentive	ADJ
cjal-8261	138	63	and	and	CCONJ
cjal-8261	138	64	thoughtless	thoughtless	ADJ
cjal-8261	138	65	”	"	PUNCT
cjal-8261	138	66	persons	person	NOUN
cjal-8261	138	67	would	would	AUX
cjal-8261	138	68	not	not	PART
cjal-8261	138	69	make	make	VERB
cjal-8261	138	70	such	such	DET
cjal-8261	138	71	an	an	DET
cjal-8261	138	72	omission	omission	NOUN
cjal-8261	138	73	to	to	PART
cjal-8261	138	74	take	take	VERB
cjal-8261	138	75	care	care	NOUN
cjal-8261	138	76	of	of	ADP
cjal-8261	138	77	property	property	NOUN
cjal-8261	138	78	that	that	PRON
cjal-8261	138	79	was	be	AUX
cjal-8261	138	80	their	their	PRON
cjal-8261	138	81	own.42	own.42	NOUN
cjal-8261	138	82	the	the	DET
cjal-8261	138	83	concept	concept	NOUN
cjal-8261	138	84	spilled	spill	VERB
cjal-8261	138	85	over	over	ADP
cjal-8261	138	86	into	into	ADP
cjal-8261	138	87	tort	tort	NOUN
cjal-8261	138	88	law	law	NOUN
cjal-8261	138	89	in	in	ADP
cjal-8261	138	90	the	the	DET
cjal-8261	138	91	nineteenth	nineteenth	ADJ
cjal-8261	138	92	century	century	NOUN
cjal-8261	138	93	.	.	PUNCT
cjal-8261	139	1	however	however	ADV
cjal-8261	139	2	,	,	PUNCT
cjal-8261	139	3	it	it	PRON
cjal-8261	139	4	was	be	AUX
cjal-8261	139	5	easier	easy	ADJ
cjal-8261	139	6	to	to	PART
cjal-8261	139	7	ascertain	ascertain	VERB
cjal-8261	139	8	the	the	DET
cjal-8261	139	9	occurrence	occurrence	NOUN
cjal-8261	139	10	of	of	ADP
cjal-8261	139	11	an	an	DET
cjal-8261	139	12	act	act	NOUN
cjal-8261	139	13	of	of	ADP
cjal-8261	139	14	gross	gross	ADJ
cjal-8261	139	15	negligence	negligence	NOUN
cjal-8261	139	16	in	in	ADP
cjal-8261	139	17	the	the	DET
cjal-8261	139	18	context	context	NOUN
cjal-8261	139	19	of	of	ADP
cjal-8261	139	20	contract	contract	NOUN
cjal-8261	139	21	law	law	NOUN
cjal-8261	139	22	than	than	ADP
cjal-8261	139	23	in	in	ADP
cjal-8261	139	24	tort	tort	NOUN
cjal-8261	139	25	law.43	law.43	NOUN
cjal-8261	139	26	because	because	SCONJ
cjal-8261	139	27	the	the	DET
cjal-8261	139	28	duties	duty	NOUN
cjal-8261	139	29	owed	owe	VERB
cjal-8261	139	30	from	from	ADP
cjal-8261	139	31	one	one	NUM
cjal-8261	139	32	party	party	NOUN
cjal-8261	139	33	to	to	ADP
cjal-8261	139	34	the	the	DET
cjal-8261	139	35	other	other	ADJ
cjal-8261	139	36	were	be	AUX
cjal-8261	139	37	more	more	ADV
cjal-8261	139	38	easily	easily	ADV
cjal-8261	139	39	determined	determine	VERB
cjal-8261	139	40	under	under	ADP
cjal-8261	139	41	contract	contract	NOUN
cjal-8261	139	42	law	law	NOUN
cjal-8261	139	43	due	due	ADP
cjal-8261	139	44	to	to	ADP
cjal-8261	139	45	the	the	DET
cjal-8261	139	46	existing	exist	VERB
cjal-8261	139	47	agreement	agreement	NOUN
cjal-8261	139	48	between	between	ADP
cjal-8261	139	49	parties	party	NOUN
cjal-8261	139	50	,	,	PUNCT
cjal-8261	139	51	the	the	DET
cjal-8261	139	52	standard	standard	NOUN
cjal-8261	139	53	for	for	ADP
cjal-8261	139	54	gross	gross	ADJ
cjal-8261	139	55	negligence	negligence	NOUN
cjal-8261	139	56	was	be	AUX
cjal-8261	139	57	clearer	clear	ADJ
cjal-8261	139	58	.	.	PUNCT
cjal-8261	140	1	in	in	ADP
cjal-8261	140	2	the	the	DET
cjal-8261	140	3	context	context	NOUN
cjal-8261	140	4	of	of	ADP
cjal-8261	140	5	tort	tort	NOUN
cjal-8261	140	6	law	law	NOUN
cjal-8261	140	7	,	,	PUNCT
cjal-8261	140	8	the	the	DET
cjal-8261	140	9	duty	duty	NOUN
cjal-8261	140	10	of	of	ADP
cjal-8261	140	11	care	care	NOUN
cjal-8261	140	12	was	be	AUX
cjal-8261	140	13	not	not	PART
cjal-8261	140	14	as	as	ADV
cjal-8261	140	15	clear	clear	ADJ
cjal-8261	140	16	cut.44	cut.44	NOUN
cjal-8261	140	17	in	in	ADP
cjal-8261	140	18	india	india	PROPN
cjal-8261	140	19	,	,	PUNCT
cjal-8261	140	20	the	the	DET
cjal-8261	140	21	test	test	NOUN
cjal-8261	140	22	for	for	ADP
cjal-8261	140	23	negligence	negligence	NOUN
cjal-8261	140	24	is	be	AUX
cjal-8261	140	25	well	well	ADV
cjal-8261	140	26	known	know	VERB
cjal-8261	140	27	and	and	CCONJ
cjal-8261	140	28	has	have	AUX
cjal-8261	140	29	been	be	AUX
cjal-8261	140	30	reiterated	reiterate	VERB
cjal-8261	140	31	in	in	ADP
cjal-8261	140	32	both	both	CCONJ
cjal-8261	140	33	literature	literature	NOUN
cjal-8261	140	34	and	and	CCONJ
cjal-8261	140	35	case	case	NOUN
cjal-8261	140	36	law	law	NOUN
cjal-8261	140	37	.	.	PUNCT
cjal-8261	141	1	45	45	NUM
cjal-8261	141	2	when	when	SCONJ
cjal-8261	141	3	39	39	NUM
cjal-8261	141	4	securities	security	NOUN
cjal-8261	141	5	and	and	CCONJ
cjal-8261	141	6	exchange	exchange	PROPN
cjal-8261	141	7	board	board	PROPN
cjal-8261	141	8	of	of	ADP
cjal-8261	141	9	india	india	PROPN
cjal-8261	141	10	(	(	PUNCT
cjal-8261	141	11	prohibition	prohibition	NOUN
cjal-8261	141	12	of	of	ADP
cjal-8261	141	13	fraudulent	fraudulent	ADJ
cjal-8261	141	14	and	and	CCONJ
cjal-8261	141	15	unfair	unfair	ADJ
cjal-8261	141	16	trade	trade	NOUN
cjal-8261	141	17	practices	practice	NOUN
cjal-8261	141	18	relating	relate	VERB
cjal-8261	141	19	to	to	ADP
cjal-8261	141	20	securities	security	NOUN
cjal-8261	141	21	market	market	NOUN
cjal-8261	141	22	)	)	PUNCT
cjal-8261	141	23	regulations	regulation	NOUN
cjal-8261	141	24	,	,	PUNCT
cjal-8261	141	25	2003	2003	NUM
cjal-8261	141	26	,	,	PUNCT
cjal-8261	141	27	s.o	s.o	PROPN
cjal-8261	141	28	.	.	PROPN
cjal-8261	141	29	816	816	NUM
cjal-8261	141	30	(	(	PUNCT
cjal-8261	141	31	e	e	NOUN
cjal-8261	141	32	)	)	PUNCT
cjal-8261	141	33	.	.	PUNCT
cjal-8261	142	1	see	see	VERB
cjal-8261	142	2	e.g.	e.g.	ADV
cjal-8261	142	3	,	,	PUNCT
cjal-8261	142	4	in	in	ADP
cjal-8261	142	5	re	re	VERB
cjal-8261	142	6	celestial	celestial	ADJ
cjal-8261	142	7	biolabs	biolabs	PROPN
cjal-8261	142	8	ltd	ltd	PROPN
cjal-8261	142	9	.	.	PROPN
cjal-8261	142	10	&	&	CCONJ
cjal-8261	142	11	ors	ors	PROPN
cjal-8261	142	12	.	.	PROPN
cjal-8261	142	13	,	,	PUNCT
cjal-8261	142	14	2018	2018	NUM
cjal-8261	142	15	indlaw	indlaw	NOUN
cjal-8261	142	16	sebi	sebi	NOUN
cjal-8261	142	17	173	173	NUM
cjal-8261	142	18	(	(	PUNCT
cjal-8261	142	19	westlaw	westlaw	NOUN
cjal-8261	142	20	)	)	PUNCT
cjal-8261	142	21	,	,	PUNCT
cjal-8261	142	22	at	at	ADP
cjal-8261	142	23	¶¶43	¶¶43	PROPN
cjal-8261	142	24	,	,	PUNCT
cjal-8261	142	25	50	50	NUM
cjal-8261	142	26	;	;	PUNCT
cjal-8261	142	27	sebi	sebi	NOUN
cjal-8261	142	28	order	order	NOUN
cjal-8261	142	29	under	under	ADP
cjal-8261	142	30	sections	section	NOUN
cjal-8261	142	31	11(1	11(1	NUM
cjal-8261	142	32	)	)	PUNCT
cjal-8261	142	33	,	,	PUNCT
cjal-8261	142	34	11(4	11(4	NUM
cjal-8261	142	35	)	)	PUNCT
cjal-8261	142	36	and	and	CCONJ
cjal-8261	142	37	11b	11b	NOUN
cjal-8261	142	38	of	of	ADP
cjal-8261	142	39	the	the	DET
cjal-8261	142	40	sebi	sebi	PROPN
cjal-8261	142	41	act	act	NOUN
cjal-8261	142	42	,	,	PUNCT
cjal-8261	142	43	2017	2017	NUM
cjal-8261	142	44	,	,	PUNCT
cjal-8261	142	45	wtm	wtm	PROPN
cjal-8261	142	46	/	/	SYM
cjal-8261	142	47	gm	gm	PROPN
cjal-8261	142	48	/	/	SYM
cjal-8261	142	49	dra	dra	PROPN
cjal-8261	142	50	8	8	NUM
cjal-8261	142	51	(	(	PUNCT
cjal-8261	142	52	india	india	PROPN
cjal-8261	142	53	)	)	PUNCT
cjal-8261	142	54	,	,	PUNCT
cjal-8261	142	55	at	at	ADP
cjal-8261	142	56	¶	¶	PROPN
cjal-8261	142	57	180	180	NUM
cjal-8261	142	58	.	.	PUNCT
cjal-8261	142	59	40	40	NUM
cjal-8261	142	60	daniel	daniel	PROPN
cjal-8261	142	61	o.	o.	PROPN
cjal-8261	142	62	howard	howard	PROPN
cjal-8261	142	63	,	,	PUNCT
cjal-8261	142	64	an	an	DET
cjal-8261	142	65	analysis	analysis	NOUN
cjal-8261	142	66	of	of	ADP
cjal-8261	142	67	gross	gross	ADJ
cjal-8261	142	68	negligence	negligence	NOUN
cjal-8261	142	69	,	,	PUNCT
cjal-8261	142	70	37	37	NUM
cjal-8261	142	71	marquette	marquette	PROPN
cjal-8261	142	72	l.	l.	PROPN
cjal-8261	142	73	rev	rev	PROPN
cjal-8261	142	74	.	.	PROPN
cjal-8261	142	75	333	333	NUM
cjal-8261	142	76	,	,	PUNCT
cjal-8261	142	77	335–36	335–36	NUM
cjal-8261	142	78	(	(	PUNCT
cjal-8261	142	79	1954	1954	NUM
cjal-8261	142	80	)	)	PUNCT
cjal-8261	142	81	.	.	PUNCT
cjal-8261	143	1	41	41	NUM
cjal-8261	144	1	i	i	PRON
cjal-8261	144	2	d.	d.	PROPN
cjal-8261	144	3	;	;	PUNCT
cjal-8261	144	4	see	see	VERB
cjal-8261	144	5	also	also	ADV
cjal-8261	144	6	cecil	cecil	PROPN
cjal-8261	144	7	a.	a.	PROPN
cjal-8261	144	8	wright	wright	PROPN
cjal-8261	144	9	,	,	PUNCT
cjal-8261	144	10	gross	gross	ADJ
cjal-8261	144	11	negligence	negligence	NOUN
cjal-8261	144	12	,	,	PUNCT
cjal-8261	144	13	33	33	NUM
cjal-8261	144	14	univ	univ	ADJ
cjal-8261	144	15	.	.	PROPN
cjal-8261	144	16	of	of	ADP
cjal-8261	144	17	toronto	toronto	PROPN
cjal-8261	144	18	l.j	l.j	PROPN
cjal-8261	144	19	.	.	PROPN
cjal-8261	145	1	184	184	NUM
cjal-8261	145	2	(	(	PUNCT
cjal-8261	145	3	1983	1983	NUM
cjal-8261	145	4	)	)	PUNCT
cjal-8261	145	5	.	.	PUNCT
cjal-8261	146	1	42	42	NUM
cjal-8261	146	2	howard	howard	PROPN
cjal-8261	146	3	,	,	PUNCT
cjal-8261	146	4	supra	supra	PROPN
cjal-8261	146	5	note	note	PROPN
cjal-8261	146	6	40	40	NUM
cjal-8261	146	7	,	,	PUNCT
cjal-8261	146	8	at	at	ADP
cjal-8261	146	9	338	338	NUM
cjal-8261	146	10	.	.	PUNCT
cjal-8261	147	1	43	43	NUM
cjal-8261	148	1	i	i	PRON
cjal-8261	148	2	d.	d.	PROPN
cjal-8261	148	3	44	44	NUM
cjal-8261	149	1	i	i	PRON
cjal-8261	149	2	d.	d.	PROPN
cjal-8261	149	3	45	45	NUM
cjal-8261	149	4	see	see	VERB
cjal-8261	149	5	e.g.	e.g.	ADV
cjal-8261	149	6	,	,	PUNCT
cjal-8261	149	7	durga	durga	PROPN
cjal-8261	149	8	das	das	PROPN
cjal-8261	149	9	basu	basu	PROPN
cjal-8261	149	10	,	,	PUNCT
cjal-8261	149	11	the	the	DET
cjal-8261	149	12	law	law	NOUN
cjal-8261	149	13	of	of	ADP
cjal-8261	149	14	torts	torts	PROPN
cjal-8261	149	15	152–54	152–54	PROPN
cjal-8261	149	16	(	(	PUNCT
cjal-8261	149	17	9th	9th	ADJ
cjal-8261	149	18	ed	ed	NOUN
cjal-8261	149	19	.	.	PROPN
cjal-8261	149	20	1979	1979	NUM
cjal-8261	149	21	)	)	PUNCT
cjal-8261	149	22	;	;	PUNCT
cjal-8261	149	23	robert	robert	PROPN
cjal-8261	149	24	wickins	wickins	PROPN
cjal-8261	149	25	,	,	PUNCT
cjal-8261	149	26	professional	professional	ADJ
cjal-8261	149	27	liability	liability	NOUN
cjal-8261	149	28	11	11	NUM
cjal-8261	149	29	,	,	PUNCT
cjal-8261	149	30	(	(	PUNCT
cjal-8261	149	31	hong	hong	PROPN
cjal-8261	149	32	kong	kong	PROPN
cjal-8261	149	33	univ	univ	PROPN
cjal-8261	149	34	.	.	PUNCT
cjal-8261	150	1	press	press	NOUN
cjal-8261	150	2	3d	3d	PROPN
cjal-8261	150	3	ed	ed	NOUN
cjal-8261	150	4	.	.	PROPN
cjal-8261	150	5	1996	1996	NUM
cjal-8261	150	6	)	)	PUNCT
cjal-8261	150	7	,	,	PUNCT
cjal-8261	150	8	https://books.google.co.in/books?id=csnxaqaaqbaj&printsec=frontcove	https://books.google.co.in/books?id=csnxaqaaqbaj&printsec=frontcove	PUNCT
cjal-8261	151	1	r#v	r#v	NOUN
cjal-8261	151	2	=	=	NOUN
cjal-8261	151	3	onepage&q&f	onepage&q&f	NOUN
cjal-8261	151	4	=	=	SYM
cjal-8261	151	5	true	true	ADJ
cjal-8261	151	6	(	(	PUNCT
cjal-8261	151	7	last	last	ADJ
cjal-8261	151	8	visited	visit	VERB
cjal-8261	151	9	apr	apr	NOUN
cjal-8261	151	10	.	.	PROPN
cjal-8261	151	11	27	27	NUM
cjal-8261	151	12	,	,	PUNCT
cjal-8261	151	13	2021	2021	NUM
cjal-8261	151	14	)	)	PUNCT
cjal-8261	151	15	;	;	PUNCT
cjal-8261	152	1	andrew	andrew	PROPN
cjal-8261	152	2	robertson	robertson	PROPN
cjal-8261	152	3	,	,	PUNCT
cjal-8261	152	4	on	on	ADP
cjal-8261	152	5	the	the	DET
cjal-8261	152	6	function	function	NOUN
cjal-8261	152	7	of	of	ADP
cjal-8261	152	8	the	the	DET
cjal-8261	152	9	law	law	NOUN
cjal-8261	152	10	of	of	ADP
cjal-8261	152	11	negligence	negligence	NOUN
cjal-8261	152	12	,	,	PUNCT
cjal-8261	152	13	33	33	NUM
cjal-8261	152	14	oxford	oxford	PROPN
cjal-8261	152	15	j.	j.	PROPN
cjal-8261	152	16	of	of	ADP
cjal-8261	152	17	legal	legal	ADJ
cjal-8261	152	18	studies	study	NOUN
cjal-8261	152	19	31	31	NUM
cjal-8261	152	20	(	(	PUNCT
cjal-8261	152	21	2013	2013	NUM
cjal-8261	152	22	)	)	PUNCT
cjal-8261	152	23	.	.	PUNCT
cjal-8261	153	1	https://books.google.co.in/books?id=csnxaqaaqbaj&printsec=frontcover#v=onepage&q&f=true	https://books.google.co.in/books?id=csnxaqaaqbaj&printsec=frontcover#v=onepage&q&f=true	PROPN
cjal-8261	153	2	https://books.google.co.in/books?id=csnxaqaaqbaj&printsec=frontcover#v=onepage&q&f=true	https://books.google.co.in/books?id=csnxaqaaqbaj&printsec=frontcover#v=onepage&q&f=true	PROPN
cjal-8261	153	3	2021	2021	NUM
cjal-8261	153	4	]	]	PUNCT
cjal-8261	153	5	columbia	columbia	PROPN
cjal-8261	153	6	journal	journal	PROPN
cjal-8261	153	7	of	of	ADP
cjal-8261	153	8	asian	asian	ADJ
cjal-8261	153	9	law	law	NOUN
cjal-8261	153	10	103	103	NUM
cjal-8261	153	11	determining	determine	VERB
cjal-8261	153	12	whether	whether	SCONJ
cjal-8261	153	13	a	a	DET
cjal-8261	153	14	person	person	NOUN
cjal-8261	153	15	has	have	AUX
cjal-8261	153	16	acted	act	VERB
cjal-8261	153	17	negligently	negligently	ADV
cjal-8261	153	18	,	,	PUNCT
cjal-8261	153	19	the	the	DET
cjal-8261	153	20	court	court	NOUN
cjal-8261	153	21	will	will	AUX
cjal-8261	153	22	look	look	VERB
cjal-8261	153	23	to	to	ADP
cjal-8261	153	24	whether	whether	SCONJ
cjal-8261	153	25	there	there	PRON
cjal-8261	153	26	existed	exist	VERB
cjal-8261	153	27	a	a	DET
cjal-8261	153	28	duty	duty	NOUN
cjal-8261	153	29	of	of	ADP
cjal-8261	153	30	care	care	NOUN
cjal-8261	153	31	,	,	PUNCT
cjal-8261	153	32	whether	whether	SCONJ
cjal-8261	153	33	this	this	DET
cjal-8261	153	34	duty	duty	NOUN
cjal-8261	153	35	of	of	ADP
cjal-8261	153	36	care	care	NOUN
cjal-8261	153	37	was	be	AUX
cjal-8261	153	38	breached	breach	VERB
cjal-8261	153	39	,	,	PUNCT
cjal-8261	153	40	and	and	CCONJ
cjal-8261	153	41	whether	whether	SCONJ
cjal-8261	153	42	the	the	DET
cjal-8261	153	43	breach	breach	NOUN
cjal-8261	153	44	in	in	ADP
cjal-8261	153	45	the	the	DET
cjal-8261	153	46	duty	duty	NOUN
cjal-8261	153	47	of	of	ADP
cjal-8261	153	48	care	care	NOUN
cjal-8261	153	49	caused	cause	VERB
cjal-8261	153	50	any	any	DET
cjal-8261	153	51	damage.46	damage.46	NOUN
cjal-8261	153	52	while	while	SCONJ
cjal-8261	153	53	there	there	PRON
cjal-8261	153	54	are	be	VERB
cjal-8261	153	55	differing	differ	VERB
cjal-8261	153	56	standards	standard	NOUN
cjal-8261	153	57	for	for	ADP
cjal-8261	153	58	what	what	PRON
cjal-8261	153	59	the	the	DET
cjal-8261	153	60	duty	duty	NOUN
cjal-8261	153	61	of	of	ADP
cjal-8261	153	62	care	care	NOUN
cjal-8261	153	63	is	be	AUX
cjal-8261	153	64	,	,	PUNCT
cjal-8261	153	65	once	once	SCONJ
cjal-8261	153	66	this	this	DET
cjal-8261	153	67	standard	standard	NOUN
cjal-8261	153	68	is	be	AUX
cjal-8261	153	69	established	establish	VERB
cjal-8261	153	70	,	,	PUNCT
cjal-8261	153	71	negligence	negligence	NOUN
cjal-8261	153	72	is	be	AUX
cjal-8261	153	73	essentially	essentially	ADV
cjal-8261	153	74	a	a	DET
cjal-8261	153	75	breach	breach	NOUN
cjal-8261	153	76	of	of	ADP
cjal-8261	153	77	a	a	DET
cjal-8261	153	78	duty	duty	NOUN
cjal-8261	153	79	of	of	ADP
cjal-8261	153	80	care.47	care.47	NOUN
cjal-8261	153	81	in	in	ADP
cjal-8261	153	82	the	the	DET
cjal-8261	153	83	context	context	NOUN
cjal-8261	153	84	of	of	ADP
cjal-8261	153	85	auditors	auditor	NOUN
cjal-8261	153	86	,	,	PUNCT
cjal-8261	153	87	the	the	DET
cjal-8261	153	88	challenging	challenging	ADJ
cjal-8261	153	89	task	task	NOUN
cjal-8261	153	90	used	use	VERB
cjal-8261	153	91	to	to	PART
cjal-8261	153	92	be	be	AUX
cjal-8261	153	93	the	the	DET
cjal-8261	153	94	determination	determination	NOUN
cjal-8261	153	95	of	of	ADP
cjal-8261	153	96	the	the	DET
cjal-8261	153	97	auditor	auditor	NOUN
cjal-8261	153	98	’s	’s	PART
cjal-8261	153	99	duty	duty	NOUN
cjal-8261	153	100	towards	towards	ADP
cjal-8261	153	101	the	the	DET
cjal-8261	153	102	client	client	NOUN
cjal-8261	153	103	and	and	CCONJ
cjal-8261	153	104	third	third	ADJ
cjal-8261	153	105	parties	party	NOUN
cjal-8261	153	106	.	.	PUNCT
cjal-8261	154	1	for	for	ADP
cjal-8261	154	2	instance	instance	NOUN
cjal-8261	154	3	,	,	PUNCT
cjal-8261	154	4	in	in	ADP
cjal-8261	154	5	the	the	DET
cjal-8261	154	6	1960s	1960	NOUN
cjal-8261	154	7	,	,	PUNCT
cjal-8261	154	8	the	the	DET
cjal-8261	154	9	united	united	PROPN
cjal-8261	154	10	states	states	PROPN
cjal-8261	154	11	of	of	ADP
cjal-8261	154	12	america	america	PROPN
cjal-8261	154	13	was	be	AUX
cjal-8261	154	14	grappling	grapple	VERB
cjal-8261	154	15	with	with	ADP
cjal-8261	154	16	consolidating	consolidate	VERB
cjal-8261	154	17	the	the	DET
cjal-8261	154	18	standards	standard	NOUN
cjal-8261	154	19	and	and	CCONJ
cjal-8261	154	20	procedures	procedure	NOUN
cjal-8261	154	21	that	that	PRON
cjal-8261	154	22	auditors	auditor	NOUN
cjal-8261	154	23	were	be	AUX
cjal-8261	154	24	expected	expect	VERB
cjal-8261	154	25	to	to	PART
cjal-8261	154	26	follow.48	follow.48	VERB
cjal-8261	154	27	at	at	ADP
cjal-8261	154	28	that	that	DET
cjal-8261	154	29	time	time	NOUN
cjal-8261	154	30	,	,	PUNCT
cjal-8261	154	31	most	most	ADJ
cjal-8261	154	32	of	of	ADP
cjal-8261	154	33	the	the	DET
cjal-8261	154	34	guidance	guidance	NOUN
cjal-8261	154	35	on	on	ADP
cjal-8261	154	36	the	the	DET
cjal-8261	154	37	subject	subject	NOUN
cjal-8261	154	38	came	come	VERB
cjal-8261	154	39	from	from	ADP
cjal-8261	154	40	english	english	PROPN
cjal-8261	154	41	and	and	CCONJ
cjal-8261	154	42	the	the	DET
cjal-8261	154	43	u.s	u.s	PROPN
cjal-8261	154	44	.	.	PROPN
cjal-8261	154	45	case	case	NOUN
cjal-8261	154	46	law	law	NOUN
cjal-8261	154	47	.	.	PUNCT
cjal-8261	155	1	however	however	ADV
cjal-8261	155	2	,	,	PUNCT
cjal-8261	155	3	the	the	DET
cjal-8261	155	4	standards	standard	NOUN
cjal-8261	155	5	to	to	PART
cjal-8261	155	6	which	which	PRON
cjal-8261	155	7	auditors	auditor	NOUN
cjal-8261	155	8	are	be	AUX
cjal-8261	155	9	expected	expect	VERB
cjal-8261	155	10	to	to	PART
cjal-8261	155	11	adhere	adhere	VERB
cjal-8261	155	12	have	have	AUX
cjal-8261	155	13	since	since	ADV
cjal-8261	155	14	been	be	AUX
cjal-8261	155	15	codified	codify	VERB
cjal-8261	155	16	,	,	PUNCT
cjal-8261	155	17	making	make	VERB
cjal-8261	155	18	identifying	identify	VERB
cjal-8261	155	19	the	the	DET
cjal-8261	155	20	appropriate	appropriate	ADJ
cjal-8261	155	21	standard	standard	NOUN
cjal-8261	155	22	less	less	ADJ
cjal-8261	155	23	of	of	ADP
cjal-8261	155	24	an	an	DET
cjal-8261	155	25	issue	issue	NOUN
cjal-8261	155	26	.	.	PUNCT
cjal-8261	156	1	in	in	ADP
cjal-8261	156	2	india	india	PROPN
cjal-8261	156	3	,	,	PUNCT
cjal-8261	156	4	these	these	DET
cjal-8261	156	5	standards	standard	NOUN
cjal-8261	156	6	take	take	VERB
cjal-8261	156	7	the	the	DET
cjal-8261	156	8	form	form	NOUN
cjal-8261	156	9	of	of	ADP
cjal-8261	156	10	auditing	audit	VERB
cjal-8261	156	11	standards.49	standards.49	PROPN
cjal-8261	156	12	thus	thus	ADV
cjal-8261	156	13	,	,	PUNCT
cjal-8261	156	14	when	when	SCONJ
cjal-8261	156	15	an	an	DET
cjal-8261	156	16	auditor	auditor	NOUN
cjal-8261	156	17	violates	violate	VERB
cjal-8261	156	18	one	one	NUM
cjal-8261	156	19	of	of	ADP
cjal-8261	156	20	the	the	DET
cjal-8261	156	21	standards	standard	NOUN
cjal-8261	156	22	described	describe	VERB
cjal-8261	156	23	in	in	ADP
cjal-8261	156	24	the	the	DET
cjal-8261	156	25	auditing	auditing	NOUN
cjal-8261	156	26	standards	standard	NOUN
cjal-8261	156	27	,	,	PUNCT
cjal-8261	156	28	the	the	DET
cjal-8261	156	29	person	person	NOUN
cjal-8261	156	30	can	can	AUX
cjal-8261	156	31	be	be	AUX
cjal-8261	156	32	said	say	VERB
cjal-8261	156	33	to	to	PART
cjal-8261	156	34	have	have	AUX
cjal-8261	156	35	acted	act	VERB
cjal-8261	156	36	negligently	negligently	ADV
cjal-8261	156	37	.	.	PUNCT
cjal-8261	157	1	if	if	SCONJ
cjal-8261	157	2	the	the	DET
cjal-8261	157	3	determination	determination	NOUN
cjal-8261	157	4	of	of	ADP
cjal-8261	157	5	negligence	negligence	NOUN
cjal-8261	157	6	using	use	VERB
cjal-8261	157	7	the	the	DET
cjal-8261	157	8	auditing	auditing	NOUN
cjal-8261	157	9	standards	standard	NOUN
cjal-8261	157	10	was	be	AUX
cjal-8261	157	11	the	the	DET
cjal-8261	157	12	only	only	ADJ
cjal-8261	157	13	issue	issue	NOUN
cjal-8261	157	14	concerning	concern	VERB
cjal-8261	157	15	auditors	auditor	NOUN
cjal-8261	157	16	’	’	PART
cjal-8261	157	17	liability	liability	NOUN
cjal-8261	157	18	,	,	PUNCT
cjal-8261	157	19	then	then	ADV
cjal-8261	157	20	the	the	DET
cjal-8261	157	21	discussion	discussion	NOUN
cjal-8261	157	22	would	would	AUX
cjal-8261	157	23	be	be	AUX
cjal-8261	157	24	quite	quite	ADV
cjal-8261	157	25	straightforward	straightforward	ADJ
cjal-8261	157	26	.	.	PUNCT
cjal-8261	158	1	however	however	ADV
cjal-8261	158	2	,	,	PUNCT
cjal-8261	158	3	auditors	auditor	NOUN
cjal-8261	158	4	can	can	AUX
cjal-8261	158	5	not	not	PART
cjal-8261	158	6	be	be	AUX
cjal-8261	158	7	held	hold	VERB
cjal-8261	158	8	guilty	guilty	ADJ
cjal-8261	158	9	of	of	ADP
cjal-8261	158	10	professional	professional	ADJ
cjal-8261	158	11	misconduct	misconduct	NOUN
cjal-8261	158	12	solely	solely	ADV
cjal-8261	158	13	on	on	ADP
cjal-8261	158	14	the	the	DET
cjal-8261	158	15	basis	basis	NOUN
cjal-8261	158	16	of	of	ADP
cjal-8261	158	17	having	having	AUX
cjal-8261	158	18	acted	act	VERB
cjal-8261	158	19	negligently	negligently	ADV
cjal-8261	158	20	.	.	PUNCT
cjal-8261	159	1	they	they	PRON
cjal-8261	159	2	need	need	VERB
cjal-8261	159	3	to	to	PART
cjal-8261	159	4	have	have	AUX
cjal-8261	159	5	acted	act	VERB
cjal-8261	159	6	with	with	ADP
cjal-8261	159	7	gross	gross	ADJ
cjal-8261	159	8	negligence.50	negligence.50	PROPN
cjal-8261	159	9	gross	gross	ADJ
cjal-8261	159	10	negligence	negligence	NOUN
cjal-8261	159	11	is	be	AUX
cjal-8261	159	12	a	a	DET
cjal-8261	159	13	more	more	ADV
cjal-8261	159	14	severe	severe	ADJ
cjal-8261	159	15	form	form	NOUN
cjal-8261	159	16	of	of	ADP
cjal-8261	159	17	negligence	negligence	NOUN
cjal-8261	159	18	.	.	PUNCT
cjal-8261	160	1	51	51	NUM
cjal-8261	161	1	this	this	DET
cjal-8261	161	2	distinction	distinction	NOUN
cjal-8261	161	3	is	be	AUX
cjal-8261	161	4	further	far	ADV
cjal-8261	161	5	detailed	detail	VERB
cjal-8261	161	6	in	in	ADP
cjal-8261	161	7	the	the	DET
cjal-8261	161	8	subsequent	subsequent	ADJ
cjal-8261	161	9	sections	section	NOUN
cjal-8261	161	10	when	when	SCONJ
cjal-8261	161	11	analysing	analyse	VERB
cjal-8261	161	12	specific	specific	ADJ
cjal-8261	161	13	court	court	NOUN
cjal-8261	161	14	cases	case	NOUN
cjal-8261	161	15	.	.	PUNCT
cjal-8261	162	1	generally	generally	ADV
cjal-8261	162	2	,	,	PUNCT
cjal-8261	162	3	it	it	PRON
cjal-8261	162	4	is	be	AUX
cjal-8261	162	5	difficult	difficult	ADJ
cjal-8261	162	6	to	to	PART
cjal-8261	162	7	determine	determine	VERB
cjal-8261	162	8	when	when	SCONJ
cjal-8261	162	9	an	an	DET
cjal-8261	162	10	act	act	NOUN
cjal-8261	162	11	of	of	ADP
cjal-8261	162	12	negligence	negligence	NOUN
cjal-8261	162	13	becomes	become	VERB
cjal-8261	162	14	one	one	NUM
cjal-8261	162	15	of	of	ADP
cjal-8261	162	16	gross	gross	ADJ
cjal-8261	162	17	negligence	negligence	NOUN
cjal-8261	162	18	because	because	SCONJ
cjal-8261	162	19	the	the	DET
cjal-8261	162	20	test	test	NOUN
cjal-8261	162	21	for	for	ADP
cjal-8261	162	22	gross	gross	ADJ
cjal-8261	162	23	negligence	negligence	NOUN
cjal-8261	162	24	is	be	AUX
cjal-8261	162	25	less	less	ADV
cjal-8261	162	26	straightforward	straightforward	ADJ
cjal-8261	162	27	than	than	ADP
cjal-8261	162	28	the	the	DET
cjal-8261	162	29	test	test	NOUN
cjal-8261	162	30	for	for	ADP
cjal-8261	162	31	negligence.52	negligence.52	NOUN
cjal-8261	162	32	when	when	SCONJ
cjal-8261	162	33	dealing	deal	VERB
cjal-8261	162	34	with	with	ADP
cjal-8261	162	35	a	a	DET
cjal-8261	162	36	case	case	NOUN
cjal-8261	162	37	relating	relate	VERB
cjal-8261	162	38	to	to	ADP
cjal-8261	162	39	the	the	DET
cjal-8261	162	40	misconduct	misconduct	NOUN
cjal-8261	162	41	of	of	ADP
cjal-8261	162	42	advocates	advocate	NOUN
cjal-8261	162	43	,	,	PUNCT
cjal-8261	162	44	the	the	DET
cjal-8261	162	45	supreme	supreme	PROPN
cjal-8261	162	46	court	court	PROPN
cjal-8261	162	47	of	of	ADP
cjal-8261	162	48	india	india	PROPN
cjal-8261	162	49	has	have	AUX
cjal-8261	162	50	held	hold	VERB
cjal-8261	162	51	that	that	SCONJ
cjal-8261	162	52	mere	mere	ADJ
cjal-8261	162	53	negligence	negligence	NOUN
cjal-8261	162	54	on	on	ADP
cjal-8261	162	55	the	the	DET
cjal-8261	162	56	part	part	NOUN
cjal-8261	162	57	of	of	ADP
cjal-8261	162	58	the	the	DET
cjal-8261	162	59	advocate	advocate	NOUN
cjal-8261	162	60	is	be	AUX
cjal-8261	162	61	insufficient	insufficient	ADJ
cjal-8261	162	62	to	to	PART
cjal-8261	162	63	show	show	VERB
cjal-8261	162	64	that	that	SCONJ
cjal-8261	162	65	46	46	NUM
cjal-8261	162	66	jayshree	jayshree	ADJ
cjal-8261	162	67	ujwal	ujwal	PROPN
cjal-8261	162	68	ingole	ingole	PROPN
cjal-8261	162	69	v.	v.	ADP
cjal-8261	162	70	state	state	PROPN
cjal-8261	162	71	of	of	ADP
cjal-8261	162	72	maharashtra	maharashtra	PROPN
cjal-8261	162	73	,	,	PUNCT
cjal-8261	162	74	(	(	PUNCT
cjal-8261	162	75	2014	2014	NUM
cjal-8261	162	76	)	)	PUNCT
cjal-8261	162	77	14	14	NUM
cjal-8261	162	78	scc	scc	NOUN
cjal-8261	162	79	571	571	NUM
cjal-8261	162	80	,	,	PUNCT
cjal-8261	162	81	at	at	ADP
cjal-8261	162	82	¶	¶	PROPN
cjal-8261	162	83	7	7	NUM
cjal-8261	162	84	.	.	PUNCT
cjal-8261	162	85	47	47	NUM
cjal-8261	162	86	see	see	VERB
cjal-8261	162	87	donal	donal	PROPN
cjal-8261	162	88	nolan	nolan	PROPN
cjal-8261	162	89	,	,	PUNCT
cjal-8261	162	90	varying	vary	VERB
cjal-8261	162	91	the	the	DET
cjal-8261	162	92	standard	standard	NOUN
cjal-8261	162	93	of	of	ADP
cjal-8261	162	94	care	care	NOUN
cjal-8261	162	95	in	in	ADP
cjal-8261	162	96	negligence	negligence	NOUN
cjal-8261	162	97	,	,	PUNCT
cjal-8261	162	98	72	72	NUM
cjal-8261	162	99	cambridge	cambridge	PROPN
cjal-8261	162	100	l.j	l.j	PROPN
cjal-8261	162	101	.	.	PROPN
cjal-8261	162	102	651	651	NUM
cjal-8261	162	103	(	(	PUNCT
cjal-8261	162	104	2013	2013	NUM
cjal-8261	162	105	)	)	PUNCT
cjal-8261	162	106	.	.	PUNCT
cjal-8261	163	1	48	48	NUM
cjal-8261	163	2	rabel	rabel	PROPN
cjal-8261	163	3	,	,	PUNCT
cjal-8261	163	4	supra	supra	PROPN
cjal-8261	163	5	note	note	NOUN
cjal-8261	163	6	2	2	NUM
cjal-8261	163	7	,	,	PUNCT
cjal-8261	163	8	at	at	ADP
cjal-8261	163	9	1009–1010	1009–1010	NUM
cjal-8261	163	10	.	.	PUNCT
cjal-8261	163	11	49	49	NUM
cjal-8261	163	12	engagement	engagement	NOUN
cjal-8261	163	13	and	and	CCONJ
cjal-8261	163	14	quality	quality	NOUN
cjal-8261	163	15	control	control	NOUN
cjal-8261	163	16	standards	standard	NOUN
cjal-8261	163	17	–	–	PUNCT
cjal-8261	163	18	complete	complete	ADJ
cjal-8261	163	19	text	text	NOUN
cjal-8261	163	20	,	,	PUNCT
cjal-8261	163	21	institute	institute	NOUN
cjal-8261	163	22	of	of	ADP
cjal-8261	163	23	chartered	chartered	PROPN
cjal-8261	163	24	accountants	accountant	NOUN
cjal-8261	163	25	of	of	ADP
cjal-8261	163	26	india	india	PROPN
cjal-8261	163	27	,	,	PUNCT
cjal-8261	163	28	https://www.icai.org/new_post.html?post_id=450&c_id=141	https://www.icai.org/new_post.html?post_id=450&c_id=141	PROPN
cjal-8261	163	29	(	(	PUNCT
cjal-8261	163	30	last	last	ADJ
cjal-8261	163	31	visited	visit	VERB
cjal-8261	163	32	apr	apr	NOUN
cjal-8261	163	33	.	.	PROPN
cjal-8261	163	34	27	27	NUM
cjal-8261	163	35	,	,	PUNCT
cjal-8261	163	36	2021	2021	NUM
cjal-8261	163	37	)	)	PUNCT
cjal-8261	163	38	.	.	PUNCT
cjal-8261	164	1	50	50	NUM
cjal-8261	164	2	chartered	charter	VERB
cjal-8261	164	3	accountants	accountant	NOUN
cjal-8261	164	4	act	act	PROPN
cjal-8261	164	5	,	,	PUNCT
cjal-8261	164	6	second	second	ADJ
cjal-8261	164	7	schedule	schedule	NOUN
cjal-8261	164	8	.	.	PUNCT
cjal-8261	165	1	51	51	NUM
cjal-8261	165	2	see	see	VERB
cjal-8261	165	3	jacob	jacob	PROPN
cjal-8261	165	4	mathew	mathew	PROPN
cjal-8261	165	5	v.	v.	ADP
cjal-8261	165	6	state	state	PROPN
cjal-8261	165	7	of	of	ADP
cjal-8261	165	8	punjab	punjab	PROPN
cjal-8261	165	9	and	and	CCONJ
cjal-8261	165	10	anr	anr	PROPN
cjal-8261	165	11	.	.	PROPN
cjal-8261	165	12	,	,	PUNCT
cjal-8261	165	13	(	(	PUNCT
cjal-8261	165	14	2005	2005	NUM
cjal-8261	165	15	)	)	PUNCT
cjal-8261	165	16	6	6	NUM
cjal-8261	165	17	scc	scc	NOUN
cjal-8261	165	18	1	1	NUM
cjal-8261	165	19	,	,	PUNCT
cjal-8261	165	20	at	at	ADP
cjal-8261	165	21	¶	¶	PROPN
cjal-8261	165	22	48	48	NUM
cjal-8261	165	23	.	.	PUNCT
cjal-8261	166	1	52	52	NUM
cjal-8261	166	2	howard	howard	NOUN
cjal-8261	166	3	,	,	PUNCT
cjal-8261	166	4	supra	supra	PROPN
cjal-8261	166	5	note	note	PROPN
cjal-8261	166	6	40	40	NUM
cjal-8261	166	7	,	,	PUNCT
cjal-8261	166	8	at	at	ADP
cjal-8261	166	9	334–35	334–35	PROPN
cjal-8261	166	10	.	.	PUNCT
cjal-8261	167	1	https://www.icai.org/new_post.html?post_id=450&c_id=141	https://www.icai.org/new_post.html?post_id=450&c_id=141	PROPN
cjal-8261	167	2	auditor	auditor	PROPN
cjal-8261	167	3	’s	’s	PART
cjal-8261	167	4	misconduct	misconduct	NOUN
cjal-8261	167	5	in	in	ADP
cjal-8261	167	6	india	india	PROPN
cjal-8261	167	7	[	[	X
cjal-8261	167	8	vol	vol	NOUN
cjal-8261	167	9	.	.	PUNCT
cjal-8261	168	1	34	34	NUM
cjal-8261	168	2	:	:	SYM
cjal-8261	168	3	93	93	NUM
cjal-8261	168	4	104	104	NUM
cjal-8261	168	5	the	the	DET
cjal-8261	168	6	person	person	NOUN
cjal-8261	168	7	has	have	AUX
cjal-8261	168	8	committed	commit	VERB
cjal-8261	168	9	gross	gross	ADJ
cjal-8261	168	10	negligence	negligence	NOUN
cjal-8261	168	11	and	and	CCONJ
cjal-8261	168	12	professional	professional	ADJ
cjal-8261	168	13	misconduct.53	misconduct.53	PROPN
cjal-8261	168	14	in	in	ADP
cjal-8261	168	15	t.a	t.a	PROPN
cjal-8261	168	16	.	.	PROPN
cjal-8261	168	17	kathiru	kathiru	PROPN
cjal-8261	168	18	v.	v.	PROPN
cjal-8261	169	1	jacob	jacob	PROPN
cjal-8261	169	2	mathai,54	mathai,54	PROPN
cjal-8261	169	3	the	the	DET
cjal-8261	169	4	supreme	supreme	PROPN
cjal-8261	169	5	court	court	PROPN
cjal-8261	169	6	stated	state	VERB
cjal-8261	169	7	that	that	SCONJ
cjal-8261	169	8	advocates	advocate	NOUN
cjal-8261	169	9	,	,	PUNCT
cjal-8261	169	10	though	though	SCONJ
cjal-8261	169	11	professionals	professional	NOUN
cjal-8261	169	12	,	,	PUNCT
cjal-8261	169	13	are	be	AUX
cjal-8261	169	14	allowed	allow	VERB
cjal-8261	169	15	to	to	PART
cjal-8261	169	16	make	make	VERB
cjal-8261	169	17	errors	error	NOUN
cjal-8261	169	18	in	in	ADP
cjal-8261	169	19	judgment	judgment	NOUN
cjal-8261	169	20	.	.	PUNCT
cjal-8261	170	1	55	55	NUM
cjal-8261	170	2	for	for	ADP
cjal-8261	170	3	a	a	DET
cjal-8261	170	4	finding	finding	NOUN
cjal-8261	170	5	of	of	ADP
cjal-8261	170	6	professional	professional	ADJ
cjal-8261	170	7	misconduct	misconduct	NOUN
cjal-8261	170	8	,	,	PUNCT
cjal-8261	170	9	an	an	DET
cjal-8261	170	10	advocate	advocate	NOUN
cjal-8261	170	11	must	must	AUX
cjal-8261	170	12	be	be	AUX
cjal-8261	170	13	found	find	VERB
cjal-8261	170	14	guilty	guilty	ADJ
cjal-8261	170	15	of	of	ADP
cjal-8261	170	16	gross	gross	ADJ
cjal-8261	170	17	negligence	negligence	NOUN
cjal-8261	170	18	.	.	PUNCT
cjal-8261	171	1	56	56	NUM
cjal-8261	171	2	gross	gross	ADJ
cjal-8261	171	3	negligence	negligence	NOUN
cjal-8261	171	4	includes	include	VERB
cjal-8261	171	5	an	an	DET
cjal-8261	171	6	element	element	NOUN
cjal-8261	171	7	of	of	ADP
cjal-8261	171	8	moral	moral	ADJ
cjal-8261	171	9	turpitude	turpitude	NOUN
cjal-8261	171	10	or	or	CCONJ
cjal-8261	171	11	delinquency	delinquency	NOUN
cjal-8261	171	12	.	.	PUNCT
cjal-8261	172	1	the	the	DET
cjal-8261	172	2	supreme	supreme	PROPN
cjal-8261	172	3	court	court	PROPN
cjal-8261	172	4	went	go	VERB
cjal-8261	172	5	on	on	ADP
cjal-8261	172	6	to	to	PART
cjal-8261	172	7	hold	hold	VERB
cjal-8261	172	8	that	that	DET
cjal-8261	172	9	moral	moral	ADJ
cjal-8261	172	10	turpitude	turpitude	NOUN
cjal-8261	172	11	should	should	AUX
cjal-8261	172	12	not	not	PART
cjal-8261	172	13	be	be	AUX
cjal-8261	172	14	construed	construe	VERB
cjal-8261	172	15	narrowly	narrowly	ADV
cjal-8261	172	16	and	and	CCONJ
cjal-8261	172	17	that	that	SCONJ
cjal-8261	172	18	it	it	PRON
cjal-8261	172	19	would	would	AUX
cjal-8261	172	20	include	include	VERB
cjal-8261	172	21	any	any	DET
cjal-8261	172	22	wilful	wilful	ADJ
cjal-8261	172	23	or	or	CCONJ
cjal-8261	172	24	callous	callous	ADJ
cjal-8261	172	25	disregard	disregard	NOUN
cjal-8261	172	26	for	for	ADP
cjal-8261	172	27	their	their	PRON
cjal-8261	172	28	client	client	NOUN
cjal-8261	172	29	’s	’s	PART
cjal-8261	172	30	interests	interest	NOUN
cjal-8261	172	31	.	.	PUNCT
cjal-8261	173	1	thus	thus	ADV
cjal-8261	173	2	,	,	PUNCT
cjal-8261	173	3	in	in	ADP
cjal-8261	173	4	the	the	DET
cjal-8261	173	5	context	context	NOUN
cjal-8261	173	6	of	of	ADP
cjal-8261	173	7	advocates	advocate	NOUN
cjal-8261	173	8	,	,	PUNCT
cjal-8261	173	9	negligence	negligence	NOUN
cjal-8261	173	10	coupled	couple	VERB
cjal-8261	173	11	with	with	ADP
cjal-8261	173	12	a	a	DET
cjal-8261	173	13	mental	mental	ADJ
cjal-8261	173	14	element	element	NOUN
cjal-8261	173	15	of	of	ADP
cjal-8261	173	16	moral	moral	ADJ
cjal-8261	173	17	turpitude	turpitude	NOUN
cjal-8261	173	18	or	or	CCONJ
cjal-8261	173	19	a	a	DET
cjal-8261	173	20	disregard	disregard	NOUN
cjal-8261	173	21	for	for	ADP
cjal-8261	173	22	their	their	PRON
cjal-8261	173	23	client	client	NOUN
cjal-8261	173	24	’s	’s	PART
cjal-8261	173	25	interests	interest	NOUN
cjal-8261	173	26	would	would	AUX
cjal-8261	173	27	be	be	AUX
cjal-8261	173	28	necessary	necessary	ADJ
cjal-8261	173	29	to	to	PART
cjal-8261	173	30	establish	establish	VERB
cjal-8261	173	31	gross	gross	ADJ
cjal-8261	173	32	negligence	negligence	NOUN
cjal-8261	173	33	.	.	PUNCT
cjal-8261	174	1	when	when	SCONJ
cjal-8261	174	2	it	it	PRON
cjal-8261	174	3	comes	come	VERB
cjal-8261	174	4	to	to	ADP
cjal-8261	174	5	the	the	DET
cjal-8261	174	6	medical	medical	ADJ
cjal-8261	174	7	profession	profession	NOUN
cjal-8261	174	8	,	,	PUNCT
cjal-8261	174	9	a	a	DET
cjal-8261	174	10	finding	finding	NOUN
cjal-8261	174	11	of	of	ADP
cjal-8261	174	12	gross	gross	ADJ
cjal-8261	174	13	negligence	negligence	NOUN
cjal-8261	174	14	operates	operate	VERB
cjal-8261	174	15	severely	severely	ADV
cjal-8261	174	16	.	.	PUNCT
cjal-8261	175	1	gross	gross	ADJ
cjal-8261	175	2	negligence	negligence	NOUN
cjal-8261	175	3	can	can	AUX
cjal-8261	175	4	make	make	VERB
cjal-8261	175	5	doctors	doctor	NOUN
cjal-8261	175	6	criminally	criminally	ADV
cjal-8261	175	7	liable	liable	ADJ
cjal-8261	175	8	under	under	ADP
cjal-8261	175	9	the	the	DET
cjal-8261	175	10	indian	indian	ADJ
cjal-8261	175	11	penal	penal	PROPN
cjal-8261	175	12	code	code	NOUN
cjal-8261	175	13	,	,	PUNCT
cjal-8261	175	14	186057	186057	NUM
cjal-8261	175	15	if	if	SCONJ
cjal-8261	175	16	it	it	PRON
cjal-8261	175	17	results	result	VERB
cjal-8261	175	18	in	in	ADP
cjal-8261	175	19	the	the	DET
cjal-8261	175	20	death	death	NOUN
cjal-8261	175	21	of	of	ADP
cjal-8261	175	22	the	the	DET
cjal-8261	175	23	patient	patient	NOUN
cjal-8261	175	24	.	.	PUNCT
cjal-8261	176	1	accordingly	accordingly	ADV
cjal-8261	176	2	,	,	PUNCT
cjal-8261	176	3	the	the	DET
cjal-8261	176	4	courts	court	NOUN
cjal-8261	176	5	have	have	AUX
cjal-8261	176	6	adopted	adopt	VERB
cjal-8261	176	7	qualifications	qualification	NOUN
cjal-8261	176	8	for	for	ADP
cjal-8261	176	9	gross	gross	ADJ
cjal-8261	176	10	negligence	negligence	NOUN
cjal-8261	176	11	that	that	PRON
cjal-8261	176	12	differentiate	differentiate	VERB
cjal-8261	176	13	it	it	PRON
cjal-8261	176	14	from	from	ADP
cjal-8261	176	15	negligence	negligence	NOUN
cjal-8261	176	16	in	in	ADP
cjal-8261	176	17	the	the	DET
cjal-8261	176	18	context	context	NOUN
cjal-8261	176	19	of	of	ADP
cjal-8261	176	20	medicine	medicine	NOUN
cjal-8261	176	21	.	.	PUNCT
cjal-8261	177	1	the	the	DET
cjal-8261	177	2	supreme	supreme	PROPN
cjal-8261	177	3	court	court	PROPN
cjal-8261	177	4	has	have	AUX
cjal-8261	177	5	held	hold	VERB
cjal-8261	177	6	that	that	DET
cjal-8261	177	7	gross	gross	ADJ
cjal-8261	177	8	negligence	negligence	NOUN
cjal-8261	177	9	in	in	ADP
cjal-8261	177	10	the	the	DET
cjal-8261	177	11	medical	medical	ADJ
cjal-8261	177	12	profession	profession	NOUN
cjal-8261	177	13	refers	refer	VERB
cjal-8261	177	14	to	to	ADP
cjal-8261	177	15	a	a	DET
cjal-8261	177	16	higher	high	ADJ
cjal-8261	177	17	degree	degree	NOUN
cjal-8261	177	18	of	of	ADP
cjal-8261	177	19	negligence	negligence	NOUN
cjal-8261	177	20	than	than	ADP
cjal-8261	177	21	one	one	NUM
cjal-8261	177	22	that	that	PRON
cjal-8261	177	23	would	would	AUX
cjal-8261	177	24	affix	affix	VERB
cjal-8261	177	25	liability	liability	NOUN
cjal-8261	177	26	in	in	ADP
cjal-8261	177	27	a	a	DET
cjal-8261	177	28	civil	civil	ADJ
cjal-8261	177	29	case	case	NOUN
cjal-8261	177	30	under	under	ADP
cjal-8261	177	31	tort	tort	NOUN
cjal-8261	177	32	law	law	NOUN
cjal-8261	177	33	.	.	PUNCT
cjal-8261	178	1	in	in	ADP
cjal-8261	178	2	order	order	NOUN
cjal-8261	178	3	to	to	PART
cjal-8261	178	4	show	show	VERB
cjal-8261	178	5	this	this	DET
cjal-8261	178	6	higher	high	ADJ
cjal-8261	178	7	degree	degree	NOUN
cjal-8261	178	8	of	of	ADP
cjal-8261	178	9	negligence	negligence	NOUN
cjal-8261	178	10	,	,	PUNCT
cjal-8261	178	11	there	there	PRON
cjal-8261	178	12	must	must	AUX
cjal-8261	178	13	be	be	AUX
cjal-8261	178	14	evidence	evidence	NOUN
cjal-8261	178	15	of	of	ADP
cjal-8261	178	16	recklessness	recklessness	NOUN
cjal-8261	178	17	and	and	CCONJ
cjal-8261	178	18	deliberate	deliberate	VERB
cjal-8261	178	19	wrongdoing	wrongdoing	NOUN
cjal-8261	178	20	.	.	PUNCT
cjal-8261	179	1	the	the	DET
cjal-8261	179	2	medical	medical	ADJ
cjal-8261	179	3	practitioner	practitioner	NOUN
cjal-8261	179	4	must	must	AUX
cjal-8261	179	5	be	be	AUX
cjal-8261	179	6	shown	show	VERB
cjal-8261	179	7	to	to	PART
cjal-8261	179	8	have	have	VERB
cjal-8261	179	9	a	a	DET
cjal-8261	179	10	state	state	NOUN
cjal-8261	179	11	of	of	ADP
cjal-8261	179	12	mind	mind	NOUN
cjal-8261	179	13	that	that	PRON
cjal-8261	179	14	is	be	AUX
cjal-8261	179	15	completely	completely	ADV
cjal-8261	179	16	apathetic	apathetic	ADJ
cjal-8261	179	17	towards	towards	ADP
cjal-8261	179	18	the	the	DET
cjal-8261	179	19	patient.58	patient.58	NOUN
cjal-8261	179	20	in	in	ADP
cjal-8261	179	21	the	the	DET
cjal-8261	179	22	context	context	NOUN
cjal-8261	179	23	of	of	ADP
cjal-8261	179	24	advocates	advocate	NOUN
cjal-8261	179	25	and	and	CCONJ
cjal-8261	179	26	doctors	doctor	NOUN
cjal-8261	179	27	,	,	PUNCT
cjal-8261	179	28	a	a	DET
cjal-8261	179	29	finding	finding	NOUN
cjal-8261	179	30	of	of	ADP
cjal-8261	179	31	gross	gross	ADJ
cjal-8261	179	32	negligence	negligence	NOUN
cjal-8261	179	33	goes	go	VERB
cjal-8261	179	34	beyond	beyond	ADP
cjal-8261	179	35	the	the	DET
cjal-8261	179	36	negligent	negligent	ADJ
cjal-8261	179	37	act	act	NOUN
cjal-8261	179	38	and	and	CCONJ
cjal-8261	179	39	it	it	PRON
cjal-8261	179	40	’s	’	VERB
cjal-8261	179	41	effectively	effectively	ADV
cjal-8261	179	42	an	an	DET
cjal-8261	179	43	indictment	indictment	NOUN
cjal-8261	179	44	of	of	ADP
cjal-8261	179	45	the	the	DET
cjal-8261	179	46	professional	professional	NOUN
cjal-8261	179	47	’s	’s	PART
cjal-8261	179	48	fitness	fitness	NOUN
cjal-8261	179	49	to	to	PART
cjal-8261	179	50	practice	practice	VERB
cjal-8261	179	51	.	.	PUNCT
cjal-8261	180	1	judgments	judgment	NOUN
cjal-8261	180	2	on	on	ADP
cjal-8261	180	3	professional	professional	ADJ
cjal-8261	180	4	misconduct	misconduct	NOUN
cjal-8261	180	5	and	and	CCONJ
cjal-8261	180	6	gross	gross	ADJ
cjal-8261	180	7	negligence	negligence	NOUN
cjal-8261	180	8	relating	relate	VERB
cjal-8261	180	9	to	to	ADP
cjal-8261	180	10	advocates	advocate	NOUN
cjal-8261	180	11	and	and	CCONJ
cjal-8261	180	12	medical	medical	ADJ
cjal-8261	180	13	practitioners	practitioner	NOUN
cjal-8261	180	14	often	often	ADV
cjal-8261	180	15	refer	refer	VERB
cjal-8261	180	16	to	to	ADP
cjal-8261	180	17	the	the	DET
cjal-8261	180	18	need	need	NOUN
cjal-8261	180	19	for	for	ADP
cjal-8261	180	20	honest	honest	ADJ
cjal-8261	180	21	practitioners	practitioner	NOUN
cjal-8261	180	22	in	in	ADP
cjal-8261	180	23	the	the	DET
cjal-8261	180	24	profession	profession	NOUN
cjal-8261	180	25	,	,	PUNCT
cjal-8261	180	26	given	give	VERB
cjal-8261	180	27	the	the	DET
cjal-8261	180	28	level	level	NOUN
cjal-8261	180	29	of	of	ADP
cjal-8261	180	30	trust	trust	NOUN
cjal-8261	180	31	placed	place	VERB
cjal-8261	180	32	by	by	ADP
cjal-8261	180	33	their	their	PRON
cjal-8261	180	34	clients	client	NOUN
cjal-8261	180	35	and	and	CCONJ
cjal-8261	180	36	patients	patient	NOUN
cjal-8261	180	37	.	.	PUNCT
cjal-8261	181	1	this	this	DET
cjal-8261	181	2	consideration	consideration	NOUN
cjal-8261	181	3	is	be	AUX
cjal-8261	181	4	not	not	PART
cjal-8261	181	5	instructive	instructive	ADJ
cjal-8261	181	6	in	in	ADP
cjal-8261	181	7	suggesting	suggest	VERB
cjal-8261	181	8	what	what	PRON
cjal-8261	181	9	might	might	AUX
cjal-8261	181	10	amount	amount	VERB
cjal-8261	181	11	to	to	ADP
cjal-8261	181	12	gross	gross	ADJ
cjal-8261	181	13	negligence	negligence	NOUN
cjal-8261	181	14	,	,	PUNCT
cjal-8261	181	15	but	but	CCONJ
cjal-8261	181	16	it	it	PRON
cjal-8261	181	17	helps	help	VERB
cjal-8261	181	18	to	to	PART
cjal-8261	181	19	explain	explain	VERB
cjal-8261	181	20	the	the	DET
cjal-8261	181	21	motive	motive	NOUN
cjal-8261	181	22	behind	behind	ADP
cjal-8261	181	23	requiring	require	VERB
cjal-8261	181	24	a	a	DET
cjal-8261	181	25	mental	mental	ADJ
cjal-8261	181	26	element	element	NOUN
cjal-8261	181	27	to	to	PART
cjal-8261	181	28	be	be	AUX
cjal-8261	181	29	established	establish	VERB
cjal-8261	181	30	before	before	ADP
cjal-8261	181	31	finding	find	VERB
cjal-8261	181	32	that	that	SCONJ
cjal-8261	181	33	a	a	DET
cjal-8261	181	34	person	person	NOUN
cjal-8261	181	35	is	be	AUX
cjal-8261	181	36	guilty	guilty	ADJ
cjal-8261	181	37	of	of	ADP
cjal-8261	181	38	professional	professional	ADJ
cjal-8261	181	39	misconduct	misconduct	NOUN
cjal-8261	181	40	.	.	PUNCT
cjal-8261	182	1	this	this	DET
cjal-8261	182	2	mental	mental	ADJ
cjal-8261	182	3	element	element	NOUN
cjal-8261	182	4	could	could	AUX
cjal-8261	182	5	be	be	AUX
cjal-8261	182	6	53	53	NUM
cjal-8261	182	7	t.a	t.a	PROPN
cjal-8261	182	8	.	.	PROPN
cjal-8261	182	9	kathiru	kathiru	PROPN
cjal-8261	182	10	v.	v.	PROPN
cjal-8261	182	11	jacob	jacob	PROPN
cjal-8261	182	12	mathai	mathai	PROPN
cjal-8261	182	13	,	,	PUNCT
cjal-8261	182	14	(	(	PUNCT
cjal-8261	182	15	2017	2017	NUM
cjal-8261	182	16	)	)	PUNCT
cjal-8261	182	17	5	5	NUM
cjal-8261	182	18	scc	scc	NOUN
cjal-8261	182	19	755	755	NUM
cjal-8261	182	20	,	,	PUNCT
cjal-8261	182	21	at	at	ADP
cjal-8261	182	22	¶	¶	PROPN
cjal-8261	182	23	11	11	NUM
cjal-8261	182	24	.	.	PUNCT
cjal-8261	183	1	54	54	NUM
cjal-8261	184	1	i	i	PRON
cjal-8261	184	2	d.	d.	PROPN
cjal-8261	184	3	55	55	NUM
cjal-8261	185	1	i	i	PRON
cjal-8261	185	2	d.	d.	PROPN
cjal-8261	185	3	56	56	NUM
cjal-8261	186	1	i	i	PROPN
cjal-8261	186	2	d.	d.	PROPN
cjal-8261	186	3	57	57	NUM
cjal-8261	186	4	indian	indian	ADJ
cjal-8261	186	5	penal	penal	PROPN
cjal-8261	186	6	code	code	NOUN
cjal-8261	186	7	,	,	PUNCT
cjal-8261	186	8	act	act	VERB
cjal-8261	186	9	no	no	INTJ
cjal-8261	186	10	.	.	PROPN
cjal-8261	186	11	45	45	NUM
cjal-8261	186	12	of	of	ADP
cjal-8261	186	13	1860	1860	NUM
cjal-8261	186	14	,	,	PUNCT
cjal-8261	186	15	india	india	PROPN
cjal-8261	186	16	code	code	PROPN
cjal-8261	186	17	§	§	PROPN
cjal-8261	186	18	304	304	NUM
cjal-8261	186	19	-	-	PUNCT
cjal-8261	186	20	a.	a.	NOUN
cjal-8261	186	21	58	58	NUM
cjal-8261	186	22	dr	dr	PROPN
cjal-8261	186	23	.	.	PROPN
cjal-8261	186	24	suresh	suresh	PROPN
cjal-8261	186	25	gupta	gupta	PROPN
cjal-8261	186	26	v.	v.	ADP
cjal-8261	186	27	govt	govt	PROPN
cjal-8261	186	28	.	.	PUNCT
cjal-8261	187	1	of	of	ADP
cjal-8261	187	2	nct	nct	PROPN
cjal-8261	187	3	&	&	CCONJ
cjal-8261	187	4	anr	anr	PROPN
cjal-8261	187	5	.	.	PROPN
cjal-8261	187	6	,	,	PUNCT
cjal-8261	187	7	(	(	PUNCT
cjal-8261	187	8	2004	2004	NUM
cjal-8261	187	9	)	)	PUNCT
cjal-8261	187	10	6	6	NUM
cjal-8261	187	11	scc	scc	NOUN
cjal-8261	187	12	422	422	NUM
cjal-8261	187	13	,	,	PUNCT
cjal-8261	187	14	at	at	ADP
cjal-8261	187	15	¶¶	¶¶	PROPN
cjal-8261	187	16	24–26	24–26	NUM
cjal-8261	187	17	.	.	PUNCT
cjal-8261	187	18	2021	2021	NUM
cjal-8261	187	19	]	]	PUNCT
cjal-8261	187	20	columbia	columbia	PROPN
cjal-8261	187	21	journal	journal	PROPN
cjal-8261	187	22	of	of	ADP
cjal-8261	187	23	asian	asian	ADJ
cjal-8261	187	24	law	law	PROPN
cjal-8261	187	25	105	105	NUM
cjal-8261	187	26	demonstrated	demonstrate	VERB
cjal-8261	187	27	in	in	ADP
cjal-8261	187	28	the	the	DET
cjal-8261	187	29	form	form	NOUN
cjal-8261	187	30	of	of	ADP
cjal-8261	187	31	recklessness	recklessness	NOUN
cjal-8261	187	32	,	,	PUNCT
cjal-8261	187	33	apathy	apathy	NOUN
cjal-8261	187	34	,	,	PUNCT
cjal-8261	187	35	or	or	CCONJ
cjal-8261	187	36	moral	moral	ADJ
cjal-8261	187	37	turpitude	turpitude	NOUN
cjal-8261	187	38	which	which	PRON
cjal-8261	187	39	makes	make	VERB
cjal-8261	187	40	one	one	PRON
cjal-8261	187	41	unfit	unfit	ADJ
cjal-8261	187	42	to	to	PART
cjal-8261	187	43	practice	practice	VERB
cjal-8261	187	44	the	the	DET
cjal-8261	187	45	profession	profession	NOUN
cjal-8261	187	46	.	.	PUNCT
cjal-8261	188	1	professional	professional	ADJ
cjal-8261	188	2	misconduct	misconduct	NOUN
cjal-8261	188	3	of	of	ADP
cjal-8261	188	4	auditors	auditor	NOUN
cjal-8261	188	5	the	the	DET
cjal-8261	188	6	supreme	supreme	PROPN
cjal-8261	188	7	court	court	PROPN
cjal-8261	188	8	has	have	AUX
cjal-8261	188	9	recognized	recognize	VERB
cjal-8261	188	10	that	that	SCONJ
cjal-8261	188	11	auditors	auditor	NOUN
cjal-8261	188	12	can	can	AUX
cjal-8261	188	13	be	be	AUX
cjal-8261	188	14	held	hold	VERB
cjal-8261	188	15	guilty	guilty	ADJ
cjal-8261	188	16	of	of	ADP
cjal-8261	188	17	professional	professional	ADJ
cjal-8261	188	18	misconduct	misconduct	NOUN
cjal-8261	188	19	when	when	SCONJ
cjal-8261	188	20	they	they	PRON
cjal-8261	188	21	act	act	VERB
cjal-8261	188	22	in	in	ADP
cjal-8261	188	23	gross	gross	ADJ
cjal-8261	188	24	negligence	negligence	NOUN
cjal-8261	188	25	.	.	PUNCT
cjal-8261	189	1	however	however	ADV
cjal-8261	189	2	,	,	PUNCT
cjal-8261	189	3	it	it	PRON
cjal-8261	189	4	did	do	AUX
cjal-8261	189	5	not	not	PART
cjal-8261	189	6	delve	delve	VERB
cjal-8261	189	7	into	into	ADP
cjal-8261	189	8	the	the	DET
cjal-8261	189	9	elements	element	NOUN
cjal-8261	189	10	which	which	PRON
cjal-8261	189	11	comprise	comprise	VERB
cjal-8261	189	12	gross	gross	ADJ
cjal-8261	189	13	negligence	negligence	NOUN
cjal-8261	189	14	in	in	ADP
cjal-8261	189	15	the	the	DET
cjal-8261	189	16	context	context	NOUN
cjal-8261	189	17	of	of	ADP
cjal-8261	189	18	auditors	auditor	NOUN
cjal-8261	189	19	.	.	PUNCT
cjal-8261	190	1	in	in	ADP
cjal-8261	190	2	institute	institute	PROPN
cjal-8261	190	3	of	of	ADP
cjal-8261	190	4	chartered	charter	VERB
cjal-8261	190	5	accountants	accountant	NOUN
cjal-8261	190	6	of	of	ADP
cjal-8261	190	7	india	india	PROPN
cjal-8261	190	8	v.	v.	ADP
cjal-8261	190	9	p.k	p.k	PROPN
cjal-8261	190	10	mukherjee	mukherjee	NOUN
cjal-8261	190	11	,	,	PUNCT
cjal-8261	190	12	59	59	NUM
cjal-8261	190	13	the	the	DET
cjal-8261	190	14	auditor	auditor	NOUN
cjal-8261	190	15	had	have	AUX
cjal-8261	190	16	not	not	PART
cjal-8261	190	17	disclosed	disclose	VERB
cjal-8261	190	18	that	that	SCONJ
cjal-8261	190	19	loans	loan	NOUN
cjal-8261	190	20	were	be	AUX
cjal-8261	190	21	improperly	improperly	ADV
cjal-8261	190	22	made	make	VERB
cjal-8261	190	23	out	out	ADP
cjal-8261	190	24	of	of	ADP
cjal-8261	190	25	the	the	DET
cjal-8261	190	26	provident	provident	ADJ
cjal-8261	190	27	fund	fund	NOUN
cjal-8261	190	28	account	account	NOUN
cjal-8261	190	29	of	of	ADP
cjal-8261	190	30	a	a	DET
cjal-8261	190	31	company	company	NOUN
cjal-8261	190	32	and	and	CCONJ
cjal-8261	190	33	that	that	SCONJ
cjal-8261	190	34	they	they	PRON
cjal-8261	190	35	were	be	AUX
cjal-8261	190	36	not	not	PART
cjal-8261	190	37	paid	pay	VERB
cjal-8261	190	38	back	back	ADV
cjal-8261	190	39	.	.	PUNCT
cjal-8261	191	1	the	the	DET
cjal-8261	191	2	supreme	supreme	PROPN
cjal-8261	191	3	court	court	PROPN
cjal-8261	191	4	held	hold	VERB
cjal-8261	191	5	that	that	SCONJ
cjal-8261	191	6	the	the	DET
cjal-8261	191	7	auditor	auditor	NOUN
cjal-8261	191	8	was	be	AUX
cjal-8261	191	9	guilty	guilty	ADJ
cjal-8261	191	10	of	of	ADP
cjal-8261	191	11	gross	gross	ADJ
cjal-8261	191	12	negligence	negligence	NOUN
cjal-8261	191	13	.	.	PUNCT
cjal-8261	192	1	however	however	ADV
cjal-8261	192	2	,	,	PUNCT
cjal-8261	192	3	it	it	PRON
cjal-8261	192	4	did	do	AUX
cjal-8261	192	5	not	not	PART
cjal-8261	192	6	explain	explain	VERB
cjal-8261	192	7	the	the	DET
cjal-8261	192	8	differences	difference	NOUN
cjal-8261	192	9	between	between	ADP
cjal-8261	192	10	negligence	negligence	NOUN
cjal-8261	192	11	and	and	CCONJ
cjal-8261	192	12	gross	gross	ADJ
cjal-8261	192	13	negligence	negligence	NOUN
cjal-8261	192	14	.	.	PUNCT
cjal-8261	193	1	this	this	PRON
cjal-8261	193	2	was	be	AUX
cjal-8261	193	3	because	because	SCONJ
cjal-8261	193	4	the	the	DET
cjal-8261	193	5	main	main	ADJ
cjal-8261	193	6	question	question	NOUN
cjal-8261	193	7	before	before	SCONJ
cjal-8261	193	8	the	the	DET
cjal-8261	193	9	court	court	NOUN
cjal-8261	193	10	was	be	AUX
cjal-8261	193	11	whether	whether	SCONJ
cjal-8261	193	12	the	the	DET
cjal-8261	193	13	auditor	auditor	NOUN
cjal-8261	193	14	owed	owe	VERB
cjal-8261	193	15	a	a	DET
cjal-8261	193	16	duty	duty	NOUN
cjal-8261	193	17	of	of	ADP
cjal-8261	193	18	care	care	NOUN
cjal-8261	193	19	to	to	ADP
cjal-8261	193	20	the	the	DET
cjal-8261	193	21	contributors	contributor	NOUN
cjal-8261	193	22	of	of	ADP
cjal-8261	193	23	the	the	DET
cjal-8261	193	24	provident	provident	ADJ
cjal-8261	193	25	fund	fund	NOUN
cjal-8261	193	26	or	or	CCONJ
cjal-8261	193	27	only	only	ADV
cjal-8261	193	28	to	to	ADP
cjal-8261	193	29	the	the	DET
cjal-8261	193	30	company	company	NOUN
cjal-8261	193	31	which	which	PRON
cjal-8261	193	32	hired	hire	VERB
cjal-8261	193	33	him	he	PRON
cjal-8261	193	34	for	for	ADP
cjal-8261	193	35	the	the	DET
cjal-8261	193	36	purpose	purpose	NOUN
cjal-8261	193	37	of	of	ADP
cjal-8261	193	38	carrying	carry	VERB
cjal-8261	193	39	out	out	ADP
cjal-8261	193	40	an	an	DET
cjal-8261	193	41	audit	audit	NOUN
cjal-8261	193	42	of	of	ADP
cjal-8261	193	43	the	the	DET
cjal-8261	193	44	accounts	account	NOUN
cjal-8261	193	45	.	.	PUNCT
cjal-8261	194	1	further	far	ADV
cjal-8261	194	2	,	,	PUNCT
cjal-8261	194	3	the	the	DET
cjal-8261	194	4	supreme	supreme	PROPN
cjal-8261	194	5	court	court	PROPN
cjal-8261	194	6	noted	note	VERB
cjal-8261	194	7	that	that	SCONJ
cjal-8261	194	8	since	since	SCONJ
cjal-8261	194	9	the	the	DET
cjal-8261	194	10	auditor	auditor	NOUN
cjal-8261	194	11	had	have	AUX
cjal-8261	194	12	been	be	AUX
cjal-8261	194	13	found	find	VERB
cjal-8261	194	14	to	to	PART
cjal-8261	194	15	have	have	AUX
cjal-8261	194	16	concealed	conceal	VERB
cjal-8261	194	17	material	material	NOUN
cjal-8261	194	18	information	information	NOUN
cjal-8261	194	19	,	,	PUNCT
cjal-8261	194	20	there	there	PRON
cjal-8261	194	21	was	be	VERB
cjal-8261	194	22	no	no	DET
cjal-8261	194	23	need	need	NOUN
cjal-8261	194	24	to	to	PART
cjal-8261	194	25	examine	examine	VERB
cjal-8261	194	26	whether	whether	SCONJ
cjal-8261	194	27	he	he	PRON
cjal-8261	194	28	had	have	AUX
cjal-8261	194	29	been	be	AUX
cjal-8261	194	30	grossly	grossly	ADV
cjal-8261	194	31	negligent	negligent	ADJ
cjal-8261	194	32	.	.	PUNCT
cjal-8261	195	1	the	the	DET
cjal-8261	195	2	concealment	concealment	NOUN
cjal-8261	195	3	of	of	ADP
cjal-8261	195	4	material	material	NOUN
cjal-8261	195	5	information	information	NOUN
cjal-8261	195	6	was	be	AUX
cjal-8261	195	7	sufficient	sufficient	ADJ
cjal-8261	195	8	to	to	PART
cjal-8261	195	9	warrant	warrant	VERB
cjal-8261	195	10	a	a	DET
cjal-8261	195	11	finding	finding	NOUN
cjal-8261	195	12	of	of	ADP
cjal-8261	195	13	professional	professional	ADJ
cjal-8261	195	14	misconduct	misconduct	NOUN
cjal-8261	195	15	.	.	PUNCT
cjal-8261	196	1	the	the	DET
cjal-8261	196	2	court	court	NOUN
cjal-8261	196	3	ultimately	ultimately	ADV
cjal-8261	196	4	found	find	VERB
cjal-8261	196	5	that	that	SCONJ
cjal-8261	196	6	the	the	DET
cjal-8261	196	7	auditor	auditor	NOUN
cjal-8261	196	8	owed	owe	VERB
cjal-8261	196	9	a	a	DET
cjal-8261	196	10	duty	duty	NOUN
cjal-8261	196	11	of	of	ADP
cjal-8261	196	12	care	care	NOUN
cjal-8261	196	13	to	to	ADP
cjal-8261	196	14	the	the	DET
cjal-8261	196	15	contributors	contributor	NOUN
cjal-8261	196	16	of	of	ADP
cjal-8261	196	17	the	the	DET
cjal-8261	196	18	provident	provident	ADJ
cjal-8261	196	19	fund	fund	NOUN
cjal-8261	196	20	and	and	CCONJ
cjal-8261	196	21	that	that	SCONJ
cjal-8261	196	22	he	he	PRON
cjal-8261	196	23	was	be	AUX
cjal-8261	196	24	grossly	grossly	ADV
cjal-8261	196	25	negligent	negligent	ADJ
cjal-8261	196	26	in	in	ADP
cjal-8261	196	27	carrying	carry	VERB
cjal-8261	196	28	out	out	ADP
cjal-8261	196	29	this	this	DET
cjal-8261	196	30	duty	duty	NOUN
cjal-8261	196	31	when	when	SCONJ
cjal-8261	196	32	he	he	PRON
cjal-8261	196	33	did	do	AUX
cjal-8261	196	34	not	not	PART
cjal-8261	196	35	disclose	disclose	VERB
cjal-8261	196	36	the	the	DET
cjal-8261	196	37	improper	improper	ADJ
cjal-8261	196	38	loans	loan	NOUN
cjal-8261	196	39	that	that	PRON
cjal-8261	196	40	were	be	AUX
cjal-8261	196	41	made	make	VERB
cjal-8261	196	42	out	out	ADP
cjal-8261	196	43	of	of	ADP
cjal-8261	196	44	the	the	DET
cjal-8261	196	45	fund	fund	NOUN
cjal-8261	196	46	.	.	PUNCT
cjal-8261	197	1	despite	despite	SCONJ
cjal-8261	197	2	noting	note	VERB
cjal-8261	197	3	their	their	PRON
cjal-8261	197	4	disapproval	disapproval	NOUN
cjal-8261	197	5	of	of	ADP
cjal-8261	197	6	the	the	DET
cjal-8261	197	7	auditor	auditor	NOUN
cjal-8261	197	8	’s	’s	PART
cjal-8261	197	9	actions	action	NOUN
cjal-8261	197	10	and	and	CCONJ
cjal-8261	197	11	stating	state	VERB
cjal-8261	197	12	that	that	SCONJ
cjal-8261	197	13	the	the	DET
cjal-8261	197	14	appropriate	appropriate	ADJ
cjal-8261	197	15	punishment	punishment	NOUN
cjal-8261	197	16	should	should	AUX
cjal-8261	197	17	have	have	AUX
cjal-8261	197	18	been	be	AUX
cjal-8261	197	19	to	to	PART
cjal-8261	197	20	remove	remove	VERB
cjal-8261	197	21	the	the	DET
cjal-8261	197	22	auditor	auditor	NOUN
cjal-8261	197	23	’s	’s	PART
cjal-8261	197	24	name	name	NOUN
cjal-8261	197	25	from	from	ADP
cjal-8261	197	26	the	the	DET
cjal-8261	197	27	register	register	NOUN
cjal-8261	197	28	for	for	ADP
cjal-8261	197	29	a	a	DET
cjal-8261	197	30	limited	limited	ADJ
cjal-8261	197	31	period	period	NOUN
cjal-8261	197	32	of	of	ADP
cjal-8261	197	33	time	time	NOUN
cjal-8261	197	34	,	,	PUNCT
cjal-8261	197	35	the	the	DET
cjal-8261	197	36	court	court	NOUN
cjal-8261	197	37	only	only	ADV
cjal-8261	197	38	issued	issue	VERB
cjal-8261	197	39	a	a	DET
cjal-8261	197	40	reprimand	reprimand	NOUN
cjal-8261	197	41	to	to	ADP
cjal-8261	197	42	the	the	DET
cjal-8261	197	43	auditor	auditor	NOUN
cjal-8261	197	44	.	.	PUNCT
cjal-8261	198	1	this	this	PRON
cjal-8261	198	2	was	be	AUX
cjal-8261	198	3	done	do	VERB
cjal-8261	198	4	considering	consider	VERB
cjal-8261	198	5	the	the	DET
cjal-8261	198	6	period	period	NOUN
cjal-8261	198	7	of	of	ADP
cjal-8261	198	8	time	time	NOUN
cjal-8261	198	9	which	which	PRON
cjal-8261	198	10	had	have	AUX
cjal-8261	198	11	elapsed	elapse	VERB
cjal-8261	198	12	between	between	ADP
cjal-8261	198	13	the	the	DET
cjal-8261	198	14	actions	action	NOUN
cjal-8261	198	15	of	of	ADP
cjal-8261	198	16	the	the	DET
cjal-8261	198	17	auditor	auditor	NOUN
cjal-8261	198	18	and	and	CCONJ
cjal-8261	198	19	the	the	DET
cjal-8261	198	20	final	final	ADJ
cjal-8261	198	21	decision	decision	NOUN
cjal-8261	198	22	of	of	ADP
cjal-8261	198	23	the	the	DET
cjal-8261	198	24	court	court	NOUN
cjal-8261	198	25	.	.	PUNCT
cjal-8261	199	1	thus	thus	ADV
cjal-8261	199	2	,	,	PUNCT
cjal-8261	199	3	while	while	SCONJ
cjal-8261	199	4	the	the	DET
cjal-8261	199	5	supreme	supreme	PROPN
cjal-8261	199	6	court	court	PROPN
cjal-8261	199	7	broadly	broadly	ADV
cjal-8261	199	8	dealt	deal	VERB
cjal-8261	199	9	with	with	ADP
cjal-8261	199	10	the	the	DET
cjal-8261	199	11	issue	issue	NOUN
cjal-8261	199	12	of	of	ADP
cjal-8261	199	13	professional	professional	ADJ
cjal-8261	199	14	misconduct	misconduct	NOUN
cjal-8261	199	15	in	in	ADP
cjal-8261	199	16	p.k	p.k	PROPN
cjal-8261	199	17	mukherjee	mukherjee	NOUN
cjal-8261	199	18	,	,	PUNCT
cjal-8261	199	19	the	the	DET
cjal-8261	199	20	decision	decision	NOUN
cjal-8261	199	21	offers	offer	VERB
cjal-8261	199	22	little	little	ADJ
cjal-8261	199	23	guidance	guidance	NOUN
cjal-8261	199	24	for	for	ADP
cjal-8261	199	25	distinguishing	distinguish	VERB
cjal-8261	199	26	between	between	ADP
cjal-8261	199	27	negligence	negligence	NOUN
cjal-8261	199	28	and	and	CCONJ
cjal-8261	199	29	gross	gross	ADJ
cjal-8261	199	30	negligence	negligence	NOUN
cjal-8261	199	31	in	in	ADP
cjal-8261	199	32	the	the	DET
cjal-8261	199	33	context	context	NOUN
cjal-8261	199	34	of	of	ADP
cjal-8261	199	35	auditors	auditor	NOUN
cjal-8261	199	36	.	.	PUNCT
cjal-8261	200	1	the	the	DET
cjal-8261	200	2	majority	majority	NOUN
cjal-8261	200	3	of	of	ADP
cjal-8261	200	4	the	the	DET
cjal-8261	200	5	precedents	precedent	NOUN
cjal-8261	200	6	for	for	ADP
cjal-8261	200	7	the	the	DET
cjal-8261	200	8	professional	professional	ADJ
cjal-8261	200	9	liability	liability	NOUN
cjal-8261	200	10	of	of	ADP
cjal-8261	200	11	auditors	auditor	NOUN
cjal-8261	200	12	comprises	comprise	VERB
cjal-8261	200	13	59	59	NUM
cjal-8261	200	14	institute	institute	NOUN
cjal-8261	200	15	of	of	ADP
cjal-8261	200	16	chartered	charter	VERB
cjal-8261	200	17	accountants	accountant	NOUN
cjal-8261	200	18	of	of	ADP
cjal-8261	200	19	india	india	PROPN
cjal-8261	200	20	v.	v.	PROPN
cjal-8261	200	21	p.k	p.k	PROPN
cjal-8261	200	22	.	.	PROPN
cjal-8261	200	23	mukherjee	mukherjee	PROPN
cjal-8261	200	24	,	,	PUNCT
cjal-8261	200	25	(	(	PUNCT
cjal-8261	200	26	1968	1968	NUM
cjal-8261	200	27	)	)	PUNCT
cjal-8261	200	28	3	3	NUM
cjal-8261	200	29	scr	scr	NOUN
cjal-8261	200	30	330	330	NUM
cjal-8261	200	31	,	,	PUNCT
cjal-8261	200	32	at	at	ADP
cjal-8261	200	33	¶	¶	PROPN
cjal-8261	200	34	5	5	NUM
cjal-8261	200	35	.	.	PUNCT
cjal-8261	200	36	auditor	auditor	PROPN
cjal-8261	200	37	’s	’s	PART
cjal-8261	200	38	misconduct	misconduct	NOUN
cjal-8261	200	39	in	in	ADP
cjal-8261	200	40	india	india	PROPN
cjal-8261	200	41	[	[	X
cjal-8261	200	42	vol	vol	NOUN
cjal-8261	200	43	.	.	PUNCT
cjal-8261	201	1	34	34	NUM
cjal-8261	201	2	:	:	SYM
cjal-8261	201	3	93	93	NUM
cjal-8261	201	4	106	106	NUM
cjal-8261	201	5	high	high	ADJ
cjal-8261	201	6	court	court	NOUN
cjal-8261	201	7	decisions	decision	NOUN
cjal-8261	201	8	,	,	PUNCT
cjal-8261	201	9	which	which	PRON
cjal-8261	201	10	will	will	AUX
cjal-8261	201	11	be	be	AUX
cjal-8261	201	12	examined	examine	VERB
cjal-8261	201	13	in	in	ADP
cjal-8261	201	14	the	the	DET
cjal-8261	201	15	next	next	ADJ
cjal-8261	201	16	section	section	NOUN
cjal-8261	201	17	.	.	PUNCT
cjal-8261	202	1	gross	gross	ADJ
cjal-8261	202	2	negligence	negligence	NOUN
cjal-8261	202	3	as	as	SCONJ
cjal-8261	202	4	applied	apply	VERB
cjal-8261	202	5	to	to	ADP
cjal-8261	202	6	auditors	auditor	NOUN
cjal-8261	202	7	the	the	DET
cjal-8261	202	8	decisions	decision	NOUN
cjal-8261	202	9	of	of	ADP
cjal-8261	202	10	high	high	ADJ
cjal-8261	202	11	courts	court	NOUN
cjal-8261	202	12	can	can	AUX
cjal-8261	202	13	be	be	AUX
cjal-8261	202	14	divided	divide	VERB
cjal-8261	202	15	into	into	ADP
cjal-8261	202	16	three	three	NUM
cjal-8261	202	17	categories	category	NOUN
cjal-8261	202	18	based	base	VERB
cjal-8261	202	19	on	on	ADP
cjal-8261	202	20	their	their	PRON
cjal-8261	202	21	findings	finding	NOUN
cjal-8261	202	22	and	and	CCONJ
cjal-8261	202	23	outcomes	outcome	NOUN
cjal-8261	202	24	.	.	PUNCT
cjal-8261	203	1	category	category	NOUN
cjal-8261	203	2	i	i	NOUN
cjal-8261	203	3	:	:	PUNCT
cjal-8261	203	4	comprises	comprise	VERB
cjal-8261	203	5	decisions	decision	NOUN
cjal-8261	203	6	that	that	PRON
cjal-8261	203	7	have	have	AUX
cjal-8261	203	8	held	hold	VERB
cjal-8261	203	9	that	that	SCONJ
cjal-8261	203	10	gross	gross	ADJ
cjal-8261	203	11	negligence	negligence	NOUN
cjal-8261	203	12	requires	require	VERB
cjal-8261	203	13	an	an	DET
cjal-8261	203	14	element	element	NOUN
cjal-8261	203	15	of	of	ADP
cjal-8261	203	16	mala	mala	ADJ
cjal-8261	203	17	fides	fide	NOUN
cjal-8261	203	18	or	or	CCONJ
cjal-8261	203	19	moral	moral	ADJ
cjal-8261	203	20	turpitude	turpitude	NOUN
cjal-8261	203	21	on	on	ADP
cjal-8261	203	22	the	the	DET
cjal-8261	203	23	part	part	NOUN
cjal-8261	203	24	of	of	ADP
cjal-8261	203	25	the	the	DET
cjal-8261	203	26	auditor	auditor	NOUN
cjal-8261	203	27	.	.	PUNCT
cjal-8261	204	1	category	category	PROPN
cjal-8261	204	2	ii	ii	PROPN
cjal-8261	204	3	:	:	PUNCT
cjal-8261	204	4	comprises	comprise	VERB
cjal-8261	204	5	decisions	decision	NOUN
cjal-8261	204	6	that	that	PRON
cjal-8261	204	7	have	have	AUX
cjal-8261	204	8	found	find	VERB
cjal-8261	204	9	that	that	SCONJ
cjal-8261	204	10	the	the	DET
cjal-8261	204	11	auditors	auditor	NOUN
cjal-8261	204	12	have	have	AUX
cjal-8261	204	13	acted	act	VERB
cjal-8261	204	14	in	in	ADP
cjal-8261	204	15	gross	gross	ADJ
cjal-8261	204	16	negligence	negligence	NOUN
cjal-8261	204	17	,	,	PUNCT
cjal-8261	204	18	but	but	CCONJ
cjal-8261	204	19	without	without	ADP
cjal-8261	204	20	specifying	specify	VERB
cjal-8261	204	21	the	the	DET
cjal-8261	204	22	mental	mental	ADJ
cjal-8261	204	23	element	element	NOUN
cjal-8261	204	24	in	in	ADP
cjal-8261	204	25	their	their	PRON
cjal-8261	204	26	transgression	transgression	NOUN
cjal-8261	204	27	.	.	PUNCT
cjal-8261	205	1	in	in	ADP
cjal-8261	205	2	these	these	DET
cjal-8261	205	3	cases	case	NOUN
cjal-8261	205	4	,	,	PUNCT
cjal-8261	205	5	the	the	DET
cjal-8261	205	6	high	high	ADJ
cjal-8261	205	7	courts	court	NOUN
cjal-8261	205	8	have	have	AUX
cjal-8261	205	9	recognized	recognize	VERB
cjal-8261	205	10	the	the	DET
cjal-8261	205	11	lack	lack	NOUN
cjal-8261	205	12	of	of	ADP
cjal-8261	205	13	mala	mala	ADJ
cjal-8261	205	14	fides	fide	NOUN
cjal-8261	205	15	and	and	CCONJ
cjal-8261	205	16	issued	issue	VERB
cjal-8261	205	17	a	a	DET
cjal-8261	205	18	reprimand	reprimand	NOUN
cjal-8261	205	19	against	against	ADP
cjal-8261	205	20	the	the	DET
cjal-8261	205	21	auditors	auditor	NOUN
cjal-8261	205	22	(	(	PUNCT
cjal-8261	205	23	without	without	ADP
cjal-8261	205	24	removing	remove	VERB
cjal-8261	205	25	their	their	PRON
cjal-8261	205	26	names	name	NOUN
cjal-8261	205	27	from	from	ADP
cjal-8261	205	28	the	the	DET
cjal-8261	205	29	register	register	NOUN
cjal-8261	205	30	)	)	PUNCT
cjal-8261	205	31	.	.	PUNCT
cjal-8261	206	1	category	category	PROPN
cjal-8261	206	2	iii	iii	PROPN
cjal-8261	206	3	:	:	PUNCT
cjal-8261	206	4	cases	case	NOUN
cjal-8261	206	5	represent	represent	VERB
cjal-8261	206	6	a	a	DET
cjal-8261	206	7	more	more	ADV
cjal-8261	206	8	recent	recent	ADJ
cjal-8261	206	9	trend	trend	NOUN
cjal-8261	206	10	where	where	SCONJ
cjal-8261	206	11	the	the	DET
cjal-8261	206	12	existence	existence	NOUN
cjal-8261	206	13	of	of	ADP
cjal-8261	206	14	moral	moral	ADJ
cjal-8261	206	15	turpitude	turpitude	NOUN
cjal-8261	206	16	or	or	CCONJ
cjal-8261	206	17	any	any	DET
cjal-8261	206	18	intention	intention	NOUN
cjal-8261	206	19	was	be	AUX
cjal-8261	206	20	not	not	PART
cjal-8261	206	21	required	require	VERB
cjal-8261	206	22	for	for	SCONJ
cjal-8261	206	23	the	the	DET
cjal-8261	206	24	court	court	NOUN
cjal-8261	206	25	to	to	PART
cjal-8261	206	26	find	find	VERB
cjal-8261	206	27	the	the	DET
cjal-8261	206	28	auditors	auditor	NOUN
cjal-8261	206	29	guilty	guilty	ADJ
cjal-8261	206	30	of	of	ADP
cjal-8261	206	31	gross	gross	ADJ
cjal-8261	206	32	negligence	negligence	NOUN
cjal-8261	206	33	and	and	CCONJ
cjal-8261	206	34	to	to	PART
cjal-8261	206	35	punish	punish	VERB
cjal-8261	206	36	them	they	PRON
cjal-8261	206	37	by	by	ADP
cjal-8261	206	38	suspending	suspend	VERB
cjal-8261	206	39	them	they	PRON
cjal-8261	206	40	from	from	ADP
cjal-8261	206	41	practicing	practice	VERB
cjal-8261	206	42	.	.	PUNCT
cjal-8261	207	1	category	category	NOUN
cjal-8261	207	2	i	i	PRON
cjal-8261	207	3	cases	case	VERB
cjal-8261	207	4	the	the	DET
cjal-8261	207	5	key	key	ADJ
cjal-8261	207	6	difference	difference	NOUN
cjal-8261	207	7	between	between	ADP
cjal-8261	207	8	negligence	negligence	NOUN
cjal-8261	207	9	and	and	CCONJ
cjal-8261	207	10	gross	gross	ADJ
cjal-8261	207	11	negligence	negligence	NOUN
cjal-8261	207	12	as	as	SCONJ
cjal-8261	207	13	seen	see	VERB
cjal-8261	207	14	in	in	ADP
cjal-8261	207	15	category	category	NOUN
cjal-8261	207	16	i	i	PRON
cjal-8261	207	17	cases	case	VERB
cjal-8261	207	18	is	be	AUX
cjal-8261	207	19	the	the	DET
cjal-8261	207	20	existence	existence	NOUN
cjal-8261	207	21	of	of	ADP
cjal-8261	207	22	some	some	DET
cjal-8261	207	23	moral	moral	ADJ
cjal-8261	207	24	turpitude	turpitude	NOUN
cjal-8261	207	25	in	in	ADP
cjal-8261	207	26	actions	action	NOUN
cjal-8261	207	27	constituting	constitute	VERB
cjal-8261	207	28	gross	gross	ADJ
cjal-8261	207	29	negligence	negligence	NOUN
cjal-8261	207	30	.	.	PUNCT
cjal-8261	208	1	in	in	ADP
cjal-8261	208	2	icai	icai	PROPN
cjal-8261	208	3	v.	v.	PROPN
cjal-8261	208	4	somnath	somnath	PROPN
cjal-8261	208	5	basu	basu	PROPN
cjal-8261	208	6	,	,	PUNCT
cjal-8261	208	7	60	60	NUM
cjal-8261	208	8	the	the	DET
cjal-8261	208	9	calcutta	calcutta	NOUN
cjal-8261	208	10	high	high	ADJ
cjal-8261	208	11	court	court	NOUN
cjal-8261	208	12	applied	apply	VERB
cjal-8261	208	13	this	this	DET
cjal-8261	208	14	distinction	distinction	NOUN
cjal-8261	208	15	.	.	PUNCT
cjal-8261	209	1	in	in	ADP
cjal-8261	209	2	this	this	DET
cjal-8261	209	3	case	case	NOUN
cjal-8261	209	4	,	,	PUNCT
cjal-8261	209	5	a	a	DET
cjal-8261	209	6	bank	bank	NOUN
cjal-8261	209	7	’s	’s	PART
cjal-8261	209	8	investments	investment	NOUN
cjal-8261	209	9	were	be	AUX
cjal-8261	209	10	incorrectly	incorrectly	ADV
cjal-8261	209	11	credited	credit	VERB
cjal-8261	209	12	to	to	ADP
cjal-8261	209	13	a	a	DET
cjal-8261	209	14	broker	broker	NOUN
cjal-8261	209	15	’s	’s	PART
cjal-8261	209	16	account	account	NOUN
cjal-8261	209	17	instead	instead	ADV
cjal-8261	209	18	of	of	ADP
cjal-8261	209	19	the	the	DET
cjal-8261	209	20	bank	bank	NOUN
cjal-8261	209	21	’s	’s	PART
cjal-8261	209	22	account	account	NOUN
cjal-8261	209	23	.	.	PUNCT
cjal-8261	210	1	the	the	DET
cjal-8261	210	2	auditor	auditor	NOUN
cjal-8261	210	3	failed	fail	VERB
cjal-8261	210	4	to	to	PART
cjal-8261	210	5	report	report	VERB
cjal-8261	210	6	this	this	PRON
cjal-8261	210	7	and	and	CCONJ
cjal-8261	210	8	other	other	ADJ
cjal-8261	210	9	irregularities	irregularity	NOUN
cjal-8261	210	10	in	in	ADP
cjal-8261	210	11	the	the	DET
cjal-8261	210	12	investments	investment	NOUN
cjal-8261	210	13	of	of	ADP
cjal-8261	210	14	the	the	DET
cjal-8261	210	15	bank	bank	NOUN
cjal-8261	210	16	.	.	PUNCT
cjal-8261	211	1	the	the	DET
cjal-8261	211	2	disciplinary	disciplinary	ADJ
cjal-8261	211	3	committee	committee	NOUN
cjal-8261	211	4	found	find	VERB
cjal-8261	211	5	that	that	SCONJ
cjal-8261	211	6	the	the	DET
cjal-8261	211	7	auditor	auditor	NOUN
cjal-8261	211	8	was	be	AUX
cjal-8261	211	9	guilty	guilty	ADJ
cjal-8261	211	10	of	of	ADP
cjal-8261	211	11	gross	gross	ADJ
cjal-8261	211	12	negligence	negligence	NOUN
cjal-8261	211	13	and	and	CCONJ
cjal-8261	211	14	recommended	recommend	VERB
cjal-8261	211	15	that	that	SCONJ
cjal-8261	211	16	the	the	DET
cjal-8261	211	17	auditor	auditor	NOUN
cjal-8261	211	18	’s	’s	PART
cjal-8261	211	19	name	name	NOUN
cjal-8261	211	20	be	be	AUX
cjal-8261	211	21	removed	remove	VERB
cjal-8261	211	22	from	from	ADP
cjal-8261	211	23	the	the	DET
cjal-8261	211	24	register	register	NOUN
cjal-8261	211	25	for	for	ADP
cjal-8261	211	26	one	one	NUM
cjal-8261	211	27	year	year	NOUN
cjal-8261	211	28	.	.	PUNCT
cjal-8261	212	1	the	the	DET
cjal-8261	212	2	high	high	ADJ
cjal-8261	212	3	court	court	NOUN
cjal-8261	212	4	noted	note	VERB
cjal-8261	212	5	that	that	SCONJ
cjal-8261	212	6	there	there	PRON
cjal-8261	212	7	were	be	VERB
cjal-8261	212	8	no	no	DET
cjal-8261	212	9	allegations	allegation	NOUN
cjal-8261	212	10	of	of	ADP
cjal-8261	212	11	deliberate	deliberate	ADJ
cjal-8261	212	12	negligence	negligence	NOUN
cjal-8261	212	13	on	on	ADP
cjal-8261	212	14	the	the	DET
cjal-8261	212	15	part	part	NOUN
cjal-8261	212	16	of	of	ADP
cjal-8261	212	17	the	the	DET
cjal-8261	212	18	auditor	auditor	NOUN
cjal-8261	212	19	.	.	PUNCT
cjal-8261	213	1	for	for	ADP
cjal-8261	213	2	the	the	DET
cjal-8261	213	3	court	court	NOUN
cjal-8261	213	4	,	,	PUNCT
cjal-8261	213	5	the	the	DET
cjal-8261	213	6	lack	lack	NOUN
cjal-8261	213	7	of	of	ADP
cjal-8261	213	8	moral	moral	ADJ
cjal-8261	213	9	turpitude	turpitude	NOUN
cjal-8261	213	10	prevented	prevent	VERB
cjal-8261	213	11	it	it	PRON
cjal-8261	213	12	from	from	ADP
cjal-8261	213	13	holding	hold	VERB
cjal-8261	213	14	the	the	DET
cjal-8261	213	15	auditor	auditor	NOUN
cjal-8261	213	16	guilty	guilty	ADJ
cjal-8261	213	17	of	of	ADP
cjal-8261	213	18	gross	gross	ADJ
cjal-8261	213	19	negligence	negligence	NOUN
cjal-8261	213	20	.	.	PUNCT
cjal-8261	214	1	the	the	DET
cjal-8261	214	2	court	court	NOUN
cjal-8261	214	3	went	go	VERB
cjal-8261	214	4	on	on	ADP
cjal-8261	214	5	to	to	ADP
cjal-8261	214	6	state	state	NOUN
cjal-8261	214	7	that	that	SCONJ
cjal-8261	214	8	even	even	ADV
cjal-8261	214	9	in	in	ADP
cjal-8261	214	10	cases	case	NOUN
cjal-8261	214	11	where	where	SCONJ
cjal-8261	214	12	auditors	auditor	NOUN
cjal-8261	214	13	acted	act	VERB
cjal-8261	214	14	inefficiently	inefficiently	ADV
cjal-8261	214	15	or	or	CCONJ
cjal-8261	214	16	negligently	negligently	ADV
cjal-8261	214	17	,	,	PUNCT
cjal-8261	214	18	they	they	PRON
cjal-8261	214	19	can	can	AUX
cjal-8261	214	20	not	not	PART
cjal-8261	214	21	be	be	AUX
cjal-8261	214	22	held	hold	VERB
cjal-8261	214	23	guilty	guilty	ADJ
cjal-8261	214	24	of	of	ADP
cjal-8261	214	25	professional	professional	ADJ
cjal-8261	214	26	misconduct	misconduct	NOUN
cjal-8261	214	27	.	.	PUNCT
cjal-8261	215	1	for	for	ADP
cjal-8261	215	2	a	a	DET
cjal-8261	215	3	finding	finding	NOUN
cjal-8261	215	4	of	of	ADP
cjal-8261	215	5	gross	gross	ADJ
cjal-8261	215	6	negligence	negligence	NOUN
cjal-8261	215	7	,	,	PUNCT
cjal-8261	215	8	there	there	PRON
cjal-8261	215	9	needed	need	VERB
cjal-8261	215	10	to	to	PART
cjal-8261	215	11	be	be	AUX
cjal-8261	215	12	an	an	DET
cjal-8261	215	13	element	element	NOUN
cjal-8261	215	14	of	of	ADP
cjal-8261	215	15	dishonesty	dishonesty	NOUN
cjal-8261	215	16	or	or	CCONJ
cjal-8261	215	17	“	"	PUNCT
cjal-8261	215	18	illmotive	illmotive	ADJ
cjal-8261	215	19	.	.	PUNCT
cjal-8261	215	20	”	"	PUNCT
cjal-8261	216	1	based	base	VERB
cjal-8261	216	2	on	on	ADP
cjal-8261	216	3	this	this	DET
cjal-8261	216	4	reasoning	reasoning	NOUN
cjal-8261	216	5	,	,	PUNCT
cjal-8261	216	6	the	the	DET
cjal-8261	216	7	high	high	ADJ
cjal-8261	216	8	court	court	NOUN
cjal-8261	216	9	held	hold	VERB
cjal-8261	216	10	that	that	SCONJ
cjal-8261	216	11	the	the	DET
cjal-8261	216	12	60	60	NUM
cjal-8261	216	13	icai	icai	PROPN
cjal-8261	216	14	v.	v.	PROPN
cjal-8261	216	15	somnath	somnath	PROPN
cjal-8261	216	16	basu	basu	PROPN
cjal-8261	216	17	,	,	PUNCT
cjal-8261	216	18	(	(	PUNCT
cjal-8261	216	19	2006	2006	NUM
cjal-8261	216	20	)	)	PUNCT
cjal-8261	216	21	scc	scc	PROPN
cjal-8261	216	22	online	online	PROPN
cjal-8261	216	23	cal	cal	PROPN
cjal-8261	216	24	590	590	NUM
cjal-8261	216	25	.	.	PUNCT
cjal-8261	216	26	2021	2021	NUM
cjal-8261	216	27	]	]	PUNCT
cjal-8261	216	28	columbia	columbia	PROPN
cjal-8261	216	29	journal	journal	PROPN
cjal-8261	216	30	of	of	ADP
cjal-8261	216	31	asian	asian	ADJ
cjal-8261	216	32	law	law	PROPN
cjal-8261	216	33	107	107	NUM
cjal-8261	216	34	auditor	auditor	NOUN
cjal-8261	216	35	was	be	AUX
cjal-8261	216	36	not	not	PART
cjal-8261	216	37	guilty	guilty	ADJ
cjal-8261	216	38	of	of	ADP
cjal-8261	216	39	gross	gross	ADJ
cjal-8261	216	40	negligence	negligence	NOUN
cjal-8261	216	41	and	and	CCONJ
cjal-8261	216	42	that	that	SCONJ
cjal-8261	216	43	the	the	DET
cjal-8261	216	44	appropriate	appropriate	ADJ
cjal-8261	216	45	punishment	punishment	NOUN
cjal-8261	216	46	was	be	AUX
cjal-8261	216	47	a	a	DET
cjal-8261	216	48	warning	warning	NOUN
cjal-8261	216	49	.	.	PUNCT
cjal-8261	217	1	one	one	NUM
cjal-8261	217	2	example	example	NOUN
cjal-8261	217	3	of	of	ADP
cjal-8261	217	4	illmotive	illmotive	NOUN
cjal-8261	217	5	is	be	AUX
cjal-8261	217	6	taking	take	VERB
cjal-8261	217	7	up	up	ADP
cjal-8261	217	8	an	an	DET
cjal-8261	217	9	assignment	assignment	NOUN
cjal-8261	217	10	for	for	ADP
cjal-8261	217	11	illegal	illegal	ADJ
cjal-8261	217	12	financial	financial	ADJ
cjal-8261	217	13	gratification	gratification	NOUN
cjal-8261	217	14	.	.	PUNCT
cjal-8261	218	1	in	in	ADP
cjal-8261	218	2	icai	icai	PROPN
cjal-8261	218	3	v.	v.	PROPN
cjal-8261	218	4	dayal	dayal	PROPN
cjal-8261	218	5	singh	singh	PROPN
cjal-8261	218	6	,	,	PUNCT
cjal-8261	218	7	61	61	NUM
cjal-8261	218	8	the	the	DET
cjal-8261	218	9	auditor	auditor	NOUN
cjal-8261	218	10	did	do	AUX
cjal-8261	218	11	not	not	PART
cjal-8261	218	12	complete	complete	VERB
cjal-8261	218	13	the	the	DET
cjal-8261	218	14	audit	audit	NOUN
cjal-8261	218	15	and	and	CCONJ
cjal-8261	218	16	admitted	admit	VERB
cjal-8261	218	17	to	to	ADP
cjal-8261	218	18	taking	take	VERB
cjal-8261	218	19	up	up	ADP
cjal-8261	218	20	the	the	DET
cjal-8261	218	21	assignment	assignment	NOUN
cjal-8261	218	22	only	only	ADV
cjal-8261	218	23	to	to	PART
cjal-8261	218	24	be	be	AUX
cjal-8261	218	25	paid	pay	VERB
cjal-8261	218	26	an	an	DET
cjal-8261	218	27	audit	audit	NOUN
cjal-8261	218	28	fee.62	fee.62	NOUN
cjal-8261	218	29	the	the	DET
cjal-8261	218	30	delhi	delhi	PROPN
cjal-8261	218	31	high	high	PROPN
cjal-8261	218	32	court	court	NOUN
cjal-8261	218	33	held	hold	VERB
cjal-8261	218	34	that	that	SCONJ
cjal-8261	218	35	this	this	PRON
cjal-8261	218	36	amounted	amount	VERB
cjal-8261	218	37	to	to	ADP
cjal-8261	218	38	gross	gross	ADJ
cjal-8261	218	39	negligence	negligence	NOUN
cjal-8261	218	40	and	and	CCONJ
cjal-8261	218	41	suspended	suspend	VERB
cjal-8261	218	42	the	the	DET
cjal-8261	218	43	auditor	auditor	NOUN
cjal-8261	218	44	for	for	ADP
cjal-8261	218	45	one	one	NUM
cjal-8261	218	46	year.63	year.63	NOUN
cjal-8261	218	47	as	as	SCONJ
cjal-8261	218	48	discussed	discuss	VERB
cjal-8261	218	49	earlier	early	ADV
cjal-8261	218	50	,	,	PUNCT
cjal-8261	218	51	there	there	PRON
cjal-8261	218	52	are	be	VERB
cjal-8261	218	53	other	other	ADJ
cjal-8261	218	54	factors	factor	NOUN
cjal-8261	218	55	in	in	ADP
cjal-8261	218	56	addition	addition	NOUN
cjal-8261	218	57	to	to	ADP
cjal-8261	218	58	gross	gross	ADJ
cjal-8261	218	59	negligence	negligence	NOUN
cjal-8261	218	60	which	which	PRON
cjal-8261	218	61	can	can	AUX
cjal-8261	218	62	amount	amount	VERB
cjal-8261	218	63	to	to	ADP
cjal-8261	218	64	professional	professional	ADJ
cjal-8261	218	65	misconduct	misconduct	NOUN
cjal-8261	218	66	.	.	PUNCT
cjal-8261	219	1	in	in	ADP
cjal-8261	219	2	somnath	somnath	PROPN
cjal-8261	219	3	basu	basu	PROPN
cjal-8261	219	4	,	,	PUNCT
cjal-8261	219	5	the	the	DET
cjal-8261	219	6	calcutta	calcutta	NOUN
cjal-8261	219	7	high	high	ADJ
cjal-8261	219	8	court	court	NOUN
cjal-8261	219	9	referred	refer	VERB
cjal-8261	219	10	to	to	ADP
cjal-8261	219	11	another	another	DET
cjal-8261	219	12	one	one	NUM
cjal-8261	219	13	of	of	ADP
cjal-8261	219	14	its	its	PRON
cjal-8261	219	15	decisions	decision	NOUN
cjal-8261	219	16	on	on	ADP
cjal-8261	219	17	the	the	DET
cjal-8261	219	18	subject	subject	NOUN
cjal-8261	219	19	of	of	ADP
cjal-8261	219	20	auditor	auditor	NOUN
cjal-8261	219	21	’s	’s	PART
cjal-8261	219	22	liability	liability	NOUN
cjal-8261	219	23	(	(	PUNCT
cjal-8261	219	24	s.	s.	PROPN
cjal-8261	219	25	ganesan	ganesan	PROPN
cjal-8261	219	26	v.	v.	PROPN
cjal-8261	219	27	a.k	a.k	PROPN
cjal-8261	219	28	joscelyne64	joscelyne64	NOUN
cjal-8261	219	29	)	)	PUNCT
cjal-8261	219	30	.	.	PUNCT
cjal-8261	220	1	in	in	ADP
cjal-8261	220	2	s.	s.	PROPN
cjal-8261	220	3	ganesan	ganesan	PROPN
cjal-8261	220	4	,	,	PUNCT
cjal-8261	220	5	it	it	PRON
cjal-8261	220	6	was	be	AUX
cjal-8261	220	7	held	hold	VERB
cjal-8261	220	8	that	that	SCONJ
cjal-8261	220	9	even	even	ADV
cjal-8261	220	10	though	though	SCONJ
cjal-8261	220	11	the	the	DET
cjal-8261	220	12	auditor	auditor	NOUN
cjal-8261	220	13	was	be	AUX
cjal-8261	220	14	not	not	PART
cjal-8261	220	15	charged	charge	VERB
cjal-8261	220	16	with	with	ADP
cjal-8261	220	17	gross	gross	ADJ
cjal-8261	220	18	negligence	negligence	NOUN
cjal-8261	220	19	amounting	amount	VERB
cjal-8261	220	20	to	to	ADP
cjal-8261	220	21	misconduct	misconduct	NOUN
cjal-8261	220	22	,	,	PUNCT
cjal-8261	220	23	professional	professional	ADJ
cjal-8261	220	24	misconduct	misconduct	NOUN
cjal-8261	220	25	(	(	PUNCT
cjal-8261	220	26	in	in	ADP
cjal-8261	220	27	general	general	ADJ
cjal-8261	220	28	)	)	PUNCT
cjal-8261	220	29	can	can	AUX
cjal-8261	220	30	not	not	PART
cjal-8261	220	31	be	be	AUX
cjal-8261	220	32	established	establish	VERB
cjal-8261	220	33	only	only	ADV
cjal-8261	220	34	because	because	SCONJ
cjal-8261	220	35	the	the	DET
cjal-8261	220	36	auditor	auditor	NOUN
cjal-8261	220	37	failed	fail	VERB
cjal-8261	220	38	to	to	PART
cjal-8261	220	39	perform	perform	VERB
cjal-8261	220	40	one	one	NUM
cjal-8261	220	41	of	of	ADP
cjal-8261	220	42	their	their	PRON
cjal-8261	220	43	duties	duty	NOUN
cjal-8261	220	44	.	.	PUNCT
cjal-8261	221	1	the	the	DET
cjal-8261	221	2	court	court	NOUN
cjal-8261	221	3	went	go	VERB
cjal-8261	221	4	on	on	ADP
cjal-8261	221	5	to	to	PART
cjal-8261	221	6	hold	hold	VERB
cjal-8261	221	7	that	that	PRON
cjal-8261	221	8	to	to	PART
cjal-8261	221	9	establish	establish	VERB
cjal-8261	221	10	a	a	DET
cjal-8261	221	11	charge	charge	NOUN
cjal-8261	221	12	of	of	ADP
cjal-8261	221	13	misconduct	misconduct	NOUN
cjal-8261	221	14	,	,	PUNCT
cjal-8261	221	15	there	there	PRON
cjal-8261	221	16	needed	need	VERB
cjal-8261	221	17	to	to	PART
cjal-8261	221	18	be	be	AUX
cjal-8261	221	19	an	an	DET
cjal-8261	221	20	element	element	NOUN
cjal-8261	221	21	of	of	ADP
cjal-8261	221	22	dishonesty	dishonesty	NOUN
cjal-8261	221	23	in	in	ADP
cjal-8261	221	24	addition	addition	NOUN
cjal-8261	221	25	to	to	ADP
cjal-8261	221	26	inefficiency.65	inefficiency.65	PROPN
cjal-8261	221	27	in	in	ADP
cjal-8261	221	28	icai	icai	PROPN
cjal-8261	221	29	v.	v.	PROPN
cjal-8261	221	30	rajaram66	rajaram66	PROPN
cjal-8261	221	31	,	,	PUNCT
cjal-8261	221	32	the	the	DET
cjal-8261	221	33	madras	madras	PROPN
cjal-8261	221	34	high	high	PROPN
cjal-8261	221	35	court	court	NOUN
cjal-8261	221	36	was	be	AUX
cjal-8261	221	37	dealing	deal	VERB
cjal-8261	221	38	with	with	ADP
cjal-8261	221	39	a	a	DET
cjal-8261	221	40	case	case	NOUN
cjal-8261	221	41	in	in	ADP
cjal-8261	221	42	which	which	PRON
cjal-8261	221	43	the	the	DET
cjal-8261	221	44	auditor	auditor	NOUN
cjal-8261	221	45	certified	certify	VERB
cjal-8261	221	46	the	the	DET
cjal-8261	221	47	accounts	account	NOUN
cjal-8261	221	48	of	of	ADP
cjal-8261	221	49	a	a	DET
cjal-8261	221	50	company	company	NOUN
cjal-8261	221	51	without	without	ADP
cjal-8261	221	52	verifying	verify	VERB
cjal-8261	221	53	the	the	DET
cjal-8261	221	54	actual	actual	ADJ
cjal-8261	221	55	cash	cash	NOUN
cjal-8261	221	56	in	in	ADP
cjal-8261	221	57	hand	hand	NOUN
cjal-8261	221	58	held	hold	VERB
cjal-8261	221	59	by	by	ADP
cjal-8261	221	60	the	the	DET
cjal-8261	221	61	company	company	NOUN
cjal-8261	221	62	.	.	PUNCT
cjal-8261	222	1	the	the	DET
cjal-8261	222	2	auditor	auditor	NOUN
cjal-8261	222	3	relied	rely	VERB
cjal-8261	222	4	on	on	ADP
cjal-8261	222	5	the	the	DET
cjal-8261	222	6	statements	statement	NOUN
cjal-8261	222	7	of	of	ADP
cjal-8261	222	8	the	the	DET
cjal-8261	222	9	company	company	NOUN
cjal-8261	222	10	’s	’s	PART
cjal-8261	222	11	employees	employee	NOUN
cjal-8261	222	12	for	for	ADP
cjal-8261	222	13	this	this	PRON
cjal-8261	222	14	.	.	PUNCT
cjal-8261	223	1	the	the	DET
cjal-8261	223	2	auditor	auditor	NOUN
cjal-8261	223	3	argued	argue	VERB
cjal-8261	223	4	that	that	SCONJ
cjal-8261	223	5	this	this	PRON
cjal-8261	223	6	was	be	AUX
cjal-8261	223	7	the	the	DET
cjal-8261	223	8	accepted	accept	VERB
cjal-8261	223	9	practice	practice	NOUN
cjal-8261	223	10	for	for	ADP
cjal-8261	223	11	the	the	DET
cjal-8261	223	12	type	type	NOUN
cjal-8261	223	13	of	of	ADP
cjal-8261	223	14	company	company	NOUN
cjal-8261	223	15	being	be	AUX
cjal-8261	223	16	audited	audit	VERB
cjal-8261	223	17	.	.	PUNCT
cjal-8261	224	1	the	the	DET
cjal-8261	224	2	disciplinary	disciplinary	ADJ
cjal-8261	224	3	committee	committee	NOUN
cjal-8261	224	4	found	find	VERB
cjal-8261	224	5	that	that	SCONJ
cjal-8261	224	6	the	the	DET
cjal-8261	224	7	auditor	auditor	NOUN
cjal-8261	224	8	was	be	AUX
cjal-8261	224	9	guilty	guilty	ADJ
cjal-8261	224	10	of	of	ADP
cjal-8261	224	11	gross	gross	ADJ
cjal-8261	224	12	negligence	negligence	NOUN
cjal-8261	224	13	and	and	CCONJ
cjal-8261	224	14	held	hold	VERB
cjal-8261	224	15	that	that	SCONJ
cjal-8261	224	16	it	it	PRON
cjal-8261	224	17	was	be	AUX
cjal-8261	224	18	the	the	DET
cjal-8261	224	19	duty	duty	NOUN
cjal-8261	224	20	of	of	ADP
cjal-8261	224	21	the	the	DET
cjal-8261	224	22	auditor	auditor	NOUN
cjal-8261	224	23	to	to	PART
cjal-8261	224	24	verify	verify	VERB
cjal-8261	224	25	the	the	DET
cjal-8261	224	26	statements	statement	NOUN
cjal-8261	224	27	of	of	ADP
cjal-8261	224	28	the	the	DET
cjal-8261	224	29	company	company	NOUN
cjal-8261	224	30	.	.	PUNCT
cjal-8261	225	1	the	the	DET
cjal-8261	225	2	high	high	ADJ
cjal-8261	225	3	court	court	NOUN
cjal-8261	225	4	agreed	agree	VERB
cjal-8261	225	5	that	that	SCONJ
cjal-8261	225	6	the	the	DET
cjal-8261	225	7	auditor	auditor	NOUN
cjal-8261	225	8	had	have	VERB
cjal-8261	225	9	a	a	DET
cjal-8261	225	10	duty	duty	NOUN
cjal-8261	225	11	to	to	PART
cjal-8261	225	12	verify	verify	VERB
cjal-8261	225	13	the	the	DET
cjal-8261	225	14	company	company	NOUN
cjal-8261	225	15	’s	’s	PART
cjal-8261	225	16	statements	statement	NOUN
cjal-8261	225	17	but	but	CCONJ
cjal-8261	225	18	did	do	AUX
cjal-8261	225	19	not	not	PART
cjal-8261	225	20	comment	comment	VERB
cjal-8261	225	21	on	on	ADP
cjal-8261	225	22	whether	whether	SCONJ
cjal-8261	225	23	the	the	DET
cjal-8261	225	24	auditor	auditor	NOUN
cjal-8261	225	25	was	be	AUX
cjal-8261	225	26	guilty	guilty	ADJ
cjal-8261	225	27	of	of	ADP
cjal-8261	225	28	gross	gross	ADJ
cjal-8261	225	29	negligence	negligence	NOUN
cjal-8261	225	30	.	.	PUNCT
cjal-8261	226	1	the	the	DET
cjal-8261	226	2	court	court	NOUN
cjal-8261	226	3	found	find	VERB
cjal-8261	226	4	that	that	SCONJ
cjal-8261	226	5	there	there	PRON
cjal-8261	226	6	were	be	VERB
cjal-8261	226	7	no	no	DET
cjal-8261	226	8	mala	mala	NOUN
cjal-8261	226	9	fides	fide	NOUN
cjal-8261	226	10	and	and	CCONJ
cjal-8261	226	11	that	that	SCONJ
cjal-8261	226	12	there	there	PRON
cjal-8261	226	13	did	do	AUX
cjal-8261	226	14	exist	exist	VERB
cjal-8261	226	15	a	a	DET
cjal-8261	226	16	practice	practice	NOUN
cjal-8261	226	17	,	,	PUNCT
cjal-8261	226	18	albeit	albeit	SCONJ
cjal-8261	226	19	a	a	DET
cjal-8261	226	20	condemnable	condemnable	ADJ
cjal-8261	226	21	one	one	NOUN
cjal-8261	226	22	,	,	PUNCT
cjal-8261	226	23	of	of	ADP
cjal-8261	226	24	relying	rely	VERB
cjal-8261	226	25	on	on	ADP
cjal-8261	226	26	the	the	DET
cjal-8261	226	27	company	company	NOUN
cjal-8261	226	28	’s	’s	PART
cjal-8261	226	29	internal	internal	ADJ
cjal-8261	226	30	records	record	NOUN
cjal-8261	226	31	for	for	ADP
cjal-8261	226	32	verification	verification	NOUN
cjal-8261	226	33	.	.	PUNCT
cjal-8261	227	1	accordingly	accordingly	ADV
cjal-8261	227	2	,	,	PUNCT
cjal-8261	227	3	the	the	DET
cjal-8261	227	4	court	court	NOUN
cjal-8261	227	5	ordered	order	VERB
cjal-8261	227	6	that	that	SCONJ
cjal-8261	227	7	the	the	DET
cjal-8261	227	8	only	only	ADJ
cjal-8261	227	9	punishment	punishment	NOUN
cjal-8261	227	10	warranted	warrant	VERB
cjal-8261	227	11	was	be	AUX
cjal-8261	227	12	an	an	DET
cjal-8261	227	13	expression	expression	NOUN
cjal-8261	227	14	of	of	ADP
cjal-8261	227	15	its	its	PRON
cjal-8261	227	16	disapproval	disapproval	NOUN
cjal-8261	227	17	.	.	PUNCT
cjal-8261	228	1	in	in	ADP
cjal-8261	228	2	this	this	DET
cjal-8261	228	3	case	case	NOUN
cjal-8261	228	4	,	,	PUNCT
cjal-8261	228	5	the	the	DET
cjal-8261	228	6	prevalence	prevalence	NOUN
cjal-8261	228	7	of	of	ADP
cjal-8261	228	8	an	an	DET
cjal-8261	228	9	incorrect	incorrect	ADJ
cjal-8261	228	10	practice	practice	NOUN
cjal-8261	228	11	amongst	amongst	ADP
cjal-8261	228	12	other	other	ADJ
cjal-8261	228	13	auditors	auditor	NOUN
cjal-8261	228	14	mitigated	mitigate	VERB
cjal-8261	228	15	the	the	DET
cjal-8261	228	16	severity	severity	NOUN
cjal-8261	228	17	61	61	NUM
cjal-8261	228	18	icai	icai	PROPN
cjal-8261	228	19	v.	v.	PROPN
cjal-8261	228	20	dayal	dayal	PROPN
cjal-8261	228	21	singh	singh	PROPN
cjal-8261	228	22	,	,	PUNCT
cjal-8261	228	23	(	(	PUNCT
cjal-8261	228	24	2007	2007	NUM
cjal-8261	228	25	)	)	PUNCT
cjal-8261	228	26	scc	scc	PROPN
cjal-8261	228	27	online	online	PROPN
cjal-8261	228	28	del	del	PROPN
cjal-8261	228	29	1060	1060	NUM
cjal-8261	228	30	.	.	PUNCT
cjal-8261	229	1	62	62	NUM
cjal-8261	229	2	i	i	PRON
cjal-8261	229	3	d.	d.	PROPN
cjal-8261	229	4	at	at	ADP
cjal-8261	229	5	¶	¶	PROPN
cjal-8261	229	6	11	11	NUM
cjal-8261	229	7	.	.	PUNCT
cjal-8261	230	1	63	63	NUM
cjal-8261	231	1	i	i	PRON
cjal-8261	231	2	d.	d.	PROPN
cjal-8261	231	3	at	at	ADP
cjal-8261	231	4	¶	¶	PROPN
cjal-8261	231	5	12	12	NUM
cjal-8261	231	6	.	.	PUNCT
cjal-8261	232	1	64	64	NUM
cjal-8261	232	2	s.	s.	PROPN
cjal-8261	232	3	ganesan	ganesan	PROPN
cjal-8261	232	4	v.	v.	PROPN
cjal-8261	232	5	a.k	a.k	PROPN
cjal-8261	232	6	joscelyne	joscelyne	PROPN
cjal-8261	232	7	,	,	PUNCT
cjal-8261	232	8	(	(	PUNCT
cjal-8261	232	9	1956	1956	NUM
cjal-8261	232	10	)	)	PUNCT
cjal-8261	232	11	scc	scc	PROPN
cjal-8261	232	12	online	online	PROPN
cjal-8261	232	13	cal	cal	PROPN
cjal-8261	232	14	43	43	NUM
cjal-8261	232	15	.	.	PUNCT
cjal-8261	233	1	65	65	NUM
cjal-8261	234	1	i	i	PRON
cjal-8261	234	2	d.	d.	PROPN
cjal-8261	234	3	at	at	ADP
cjal-8261	234	4	¶	¶	PROPN
cjal-8261	234	5	33	33	NUM
cjal-8261	234	6	.	.	PUNCT
cjal-8261	235	1	66	66	NUM
cjal-8261	235	2	icai	icai	PROPN
cjal-8261	235	3	v.	v.	PROPN
cjal-8261	235	4	rajaram	rajaram	PROPN
cjal-8261	235	5	,	,	PUNCT
cjal-8261	235	6	(	(	PUNCT
cjal-8261	235	7	1959	1959	NUM
cjal-8261	235	8	)	)	PUNCT
cjal-8261	235	9	scc	scc	PROPN
cjal-8261	235	10	online	online	ADJ
cjal-8261	235	11	mad	mad	ADJ
cjal-8261	235	12	107	107	PROPN
cjal-8261	235	13	.	.	PUNCT
cjal-8261	236	1	auditor	auditor	PROPN
cjal-8261	236	2	’s	’s	PART
cjal-8261	236	3	misconduct	misconduct	NOUN
cjal-8261	236	4	in	in	ADP
cjal-8261	236	5	india	india	PROPN
cjal-8261	236	6	[	[	X
cjal-8261	236	7	vol	vol	NOUN
cjal-8261	236	8	.	.	PUNCT
cjal-8261	237	1	34	34	NUM
cjal-8261	237	2	:	:	PUNCT
cjal-8261	237	3	93	93	NUM
cjal-8261	237	4	108	108	NUM
cjal-8261	237	5	of	of	ADP
cjal-8261	237	6	the	the	DET
cjal-8261	237	7	accused	accuse	VERB
cjal-8261	237	8	auditor	auditor	NOUN
cjal-8261	237	9	’s	’s	PART
cjal-8261	237	10	lapse	lapse	NOUN
cjal-8261	237	11	.	.	PUNCT
cjal-8261	238	1	it	it	PRON
cjal-8261	238	2	also	also	ADV
cjal-8261	238	3	demonstrated	demonstrate	VERB
cjal-8261	238	4	the	the	DET
cjal-8261	238	5	lack	lack	NOUN
cjal-8261	238	6	of	of	ADP
cjal-8261	238	7	moral	moral	ADJ
cjal-8261	238	8	turpitude	turpitude	NOUN
cjal-8261	238	9	on	on	ADP
cjal-8261	238	10	the	the	DET
cjal-8261	238	11	part	part	NOUN
cjal-8261	238	12	of	of	ADP
cjal-8261	238	13	the	the	DET
cjal-8261	238	14	auditor	auditor	NOUN
cjal-8261	238	15	.	.	PUNCT
cjal-8261	239	1	category	category	NOUN
cjal-8261	239	2	ii	ii	PROPN
cjal-8261	239	3	cases	case	NOUN
cjal-8261	239	4	the	the	DET
cjal-8261	239	5	next	next	ADJ
cjal-8261	239	6	set	set	NOUN
cjal-8261	239	7	of	of	ADP
cjal-8261	239	8	cases	case	NOUN
cjal-8261	239	9	that	that	PRON
cjal-8261	239	10	will	will	AUX
cjal-8261	239	11	be	be	AUX
cjal-8261	239	12	analysed	analyse	VERB
cjal-8261	239	13	are	be	AUX
cjal-8261	239	14	ones	one	NOUN
cjal-8261	239	15	in	in	ADP
cjal-8261	239	16	which	which	PRON
cjal-8261	239	17	high	high	ADJ
cjal-8261	239	18	courts	court	NOUN
cjal-8261	239	19	have	have	AUX
cjal-8261	239	20	categorically	categorically	ADV
cjal-8261	239	21	stated	state	VERB
cjal-8261	239	22	that	that	SCONJ
cjal-8261	239	23	the	the	DET
cjal-8261	239	24	auditor	auditor	NOUN
cjal-8261	239	25	was	be	AUX
cjal-8261	239	26	guilty	guilty	ADJ
cjal-8261	239	27	of	of	ADP
cjal-8261	239	28	gross	gross	ADJ
cjal-8261	239	29	negligence	negligence	NOUN
cjal-8261	239	30	,	,	PUNCT
cjal-8261	239	31	but	but	CCONJ
cjal-8261	239	32	the	the	DET
cjal-8261	239	33	punishment	punishment	NOUN
cjal-8261	239	34	administered	administer	VERB
cjal-8261	239	35	was	be	AUX
cjal-8261	239	36	only	only	ADV
cjal-8261	239	37	a	a	DET
cjal-8261	239	38	reprimand	reprimand	NOUN
cjal-8261	239	39	.	.	PUNCT
cjal-8261	240	1	these	these	DET
cjal-8261	240	2	cases	case	NOUN
cjal-8261	240	3	are	be	AUX
cjal-8261	240	4	important	important	ADJ
cjal-8261	240	5	as	as	SCONJ
cjal-8261	240	6	they	they	PRON
cjal-8261	240	7	decouple	decouple	VERB
cjal-8261	240	8	gross	gross	ADJ
cjal-8261	240	9	negligence	negligence	NOUN
cjal-8261	240	10	from	from	ADP
cjal-8261	240	11	a	a	DET
cjal-8261	240	12	severe	severe	ADJ
cjal-8261	240	13	punishment	punishment	NOUN
cjal-8261	240	14	.	.	PUNCT
cjal-8261	241	1	in	in	ADP
cjal-8261	241	2	registrar	registrar	NOUN
cjal-8261	241	3	of	of	ADP
cjal-8261	241	4	companies	company	NOUN
cjal-8261	241	5	v.	v.	ADP
cjal-8261	241	6	p.	p.	PROPN
cjal-8261	241	7	arunajatai	arunajatai	NOUN
cjal-8261	241	8	,	,	PUNCT
cjal-8261	241	9	67	67	NUM
cjal-8261	241	10	the	the	DET
cjal-8261	241	11	auditor	auditor	NOUN
cjal-8261	241	12	(	(	PUNCT
cjal-8261	241	13	respondent	respondent	NOUN
cjal-8261	241	14	)	)	PUNCT
cjal-8261	241	15	was	be	AUX
cjal-8261	241	16	engaged	engage	VERB
cjal-8261	241	17	to	to	PART
cjal-8261	241	18	audit	audit	VERB
cjal-8261	241	19	the	the	DET
cjal-8261	241	20	balance	balance	NOUN
cjal-8261	241	21	sheets	sheet	NOUN
cjal-8261	241	22	of	of	ADP
cjal-8261	241	23	a	a	DET
cjal-8261	241	24	textile	textile	NOUN
cjal-8261	241	25	company	company	NOUN
cjal-8261	241	26	.	.	PUNCT
cjal-8261	242	1	broadly	broadly	ADV
cjal-8261	242	2	speaking	speak	VERB
cjal-8261	242	3	,	,	PUNCT
cjal-8261	242	4	the	the	DET
cjal-8261	242	5	allegation	allegation	NOUN
cjal-8261	242	6	against	against	ADP
cjal-8261	242	7	the	the	DET
cjal-8261	242	8	auditor	auditor	NOUN
cjal-8261	242	9	was	be	AUX
cjal-8261	242	10	that	that	SCONJ
cjal-8261	242	11	he	he	PRON
cjal-8261	242	12	had	have	AUX
cjal-8261	242	13	acted	act	VERB
cjal-8261	242	14	in	in	ADP
cjal-8261	242	15	gross	gross	ADJ
cjal-8261	242	16	negligence	negligence	NOUN
cjal-8261	242	17	by	by	ADP
cjal-8261	242	18	certifying	certify	VERB
cjal-8261	242	19	the	the	DET
cjal-8261	242	20	balance	balance	NOUN
cjal-8261	242	21	statements	statement	NOUN
cjal-8261	242	22	of	of	ADP
cjal-8261	242	23	the	the	DET
cjal-8261	242	24	company	company	NOUN
cjal-8261	242	25	without	without	ADP
cjal-8261	242	26	verifying	verify	VERB
cjal-8261	242	27	the	the	DET
cjal-8261	242	28	transactions	transaction	NOUN
cjal-8261	242	29	in	in	ADP
cjal-8261	242	30	them	they	PRON
cjal-8261	242	31	.	.	PUNCT
cjal-8261	243	1	the	the	DET
cjal-8261	243	2	company	company	NOUN
cjal-8261	243	3	being	be	AUX
cjal-8261	243	4	audited	audit	VERB
cjal-8261	243	5	had	have	AUX
cjal-8261	243	6	written	write	VERB
cjal-8261	243	7	off	off	ADP
cjal-8261	243	8	debts	debt	NOUN
cjal-8261	243	9	as	as	ADP
cjal-8261	243	10	losses	loss	NOUN
cjal-8261	243	11	,	,	PUNCT
cjal-8261	243	12	and	and	CCONJ
cjal-8261	243	13	this	this	PRON
cjal-8261	243	14	was	be	AUX
cjal-8261	243	15	suspicious	suspicious	ADJ
cjal-8261	243	16	as	as	SCONJ
cjal-8261	243	17	many	many	ADJ
cjal-8261	243	18	of	of	ADP
cjal-8261	243	19	these	these	DET
cjal-8261	243	20	debts	debt	NOUN
cjal-8261	243	21	were	be	AUX
cjal-8261	243	22	made	make	VERB
cjal-8261	243	23	out	out	ADP
cjal-8261	243	24	to	to	ADP
cjal-8261	243	25	other	other	ADJ
cjal-8261	243	26	companies	company	NOUN
cjal-8261	243	27	with	with	ADP
cjal-8261	243	28	the	the	DET
cjal-8261	243	29	same	same	ADJ
cjal-8261	243	30	promoter	promoter	NOUN
cjal-8261	243	31	.	.	PUNCT
cjal-8261	244	1	the	the	DET
cjal-8261	244	2	madras	madras	PROPN
cjal-8261	244	3	high	high	PROPN
cjal-8261	244	4	court	court	NOUN
cjal-8261	244	5	and	and	CCONJ
cjal-8261	244	6	the	the	DET
cjal-8261	244	7	disciplinary	disciplinary	ADJ
cjal-8261	244	8	committee	committee	NOUN
cjal-8261	244	9	found	find	VERB
cjal-8261	244	10	that	that	SCONJ
cjal-8261	244	11	there	there	PRON
cjal-8261	244	12	was	be	VERB
cjal-8261	244	13	enough	enough	ADJ
cjal-8261	244	14	in	in	ADP
cjal-8261	244	15	the	the	DET
cjal-8261	244	16	profit	profit	NOUN
cjal-8261	244	17	and	and	CCONJ
cjal-8261	244	18	loss	loss	NOUN
cjal-8261	244	19	statement	statement	NOUN
cjal-8261	244	20	of	of	ADP
cjal-8261	244	21	the	the	DET
cjal-8261	244	22	company	company	NOUN
cjal-8261	244	23	to	to	PART
cjal-8261	244	24	arouse	arouse	VERB
cjal-8261	244	25	suspicion	suspicion	NOUN
cjal-8261	244	26	but	but	CCONJ
cjal-8261	244	27	the	the	DET
cjal-8261	244	28	auditor	auditor	NOUN
cjal-8261	244	29	did	do	AUX
cjal-8261	244	30	not	not	PART
cjal-8261	244	31	carry	carry	VERB
cjal-8261	244	32	out	out	ADP
cjal-8261	244	33	any	any	DET
cjal-8261	244	34	external	external	ADJ
cjal-8261	244	35	verification	verification	NOUN
cjal-8261	244	36	of	of	ADP
cjal-8261	244	37	these	these	DET
cjal-8261	244	38	transactions	transaction	NOUN
cjal-8261	244	39	.	.	PUNCT
cjal-8261	245	1	the	the	DET
cjal-8261	245	2	court	court	NOUN
cjal-8261	245	3	agreed	agree	VERB
cjal-8261	245	4	with	with	ADP
cjal-8261	245	5	the	the	DET
cjal-8261	245	6	disciplinary	disciplinary	ADJ
cjal-8261	245	7	committee	committee	NOUN
cjal-8261	245	8	and	and	CCONJ
cjal-8261	245	9	the	the	DET
cjal-8261	245	10	council	council	NOUN
cjal-8261	245	11	that	that	PRON
cjal-8261	245	12	the	the	DET
cjal-8261	245	13	auditor	auditor	NOUN
cjal-8261	245	14	’s	’s	PART
cjal-8261	245	15	actions	action	NOUN
cjal-8261	245	16	constituted	constitute	VERB
cjal-8261	245	17	gross	gross	ADJ
cjal-8261	245	18	negligence	negligence	NOUN
cjal-8261	245	19	.	.	PUNCT
cjal-8261	246	1	however	however	ADV
cjal-8261	246	2	,	,	PUNCT
cjal-8261	246	3	the	the	DET
cjal-8261	246	4	high	high	ADJ
cjal-8261	246	5	court	court	NOUN
cjal-8261	246	6	disagreed	disagree	VERB
cjal-8261	246	7	with	with	ADP
cjal-8261	246	8	the	the	DET
cjal-8261	246	9	punishment	punishment	NOUN
cjal-8261	246	10	recommended	recommend	VERB
cjal-8261	246	11	by	by	ADP
cjal-8261	246	12	the	the	DET
cjal-8261	246	13	council	council	NOUN
cjal-8261	246	14	(	(	PUNCT
cjal-8261	246	15	removal	removal	NOUN
cjal-8261	246	16	of	of	ADP
cjal-8261	246	17	the	the	DET
cjal-8261	246	18	auditor	auditor	NOUN
cjal-8261	246	19	’s	’s	PART
cjal-8261	246	20	name	name	NOUN
cjal-8261	246	21	from	from	ADP
cjal-8261	246	22	the	the	DET
cjal-8261	246	23	register	register	NOUN
cjal-8261	246	24	for	for	ADP
cjal-8261	246	25	two	two	NUM
cjal-8261	246	26	years).68	years).68	PROPN
cjal-8261	246	27	the	the	DET
cjal-8261	246	28	high	high	ADJ
cjal-8261	246	29	court	court	NOUN
cjal-8261	246	30	noted	note	VERB
cjal-8261	246	31	the	the	DET
cjal-8261	246	32	report	report	NOUN
cjal-8261	246	33	of	of	ADP
cjal-8261	246	34	the	the	DET
cjal-8261	246	35	disciplinary	disciplinary	ADJ
cjal-8261	246	36	committee	committee	NOUN
cjal-8261	246	37	disclosed	disclose	VERB
cjal-8261	246	38	no	no	DET
cjal-8261	246	39	evidence	evidence	NOUN
cjal-8261	246	40	of	of	ADP
cjal-8261	246	41	mala	mala	PROPN
cjal-8261	246	42	fides.69	fides.69	NOUN
cjal-8261	246	43	additionally	additionally	ADV
cjal-8261	246	44	,	,	PUNCT
cjal-8261	246	45	the	the	DET
cjal-8261	246	46	high	high	ADJ
cjal-8261	246	47	court	court	NOUN
cjal-8261	246	48	stated	state	VERB
cjal-8261	246	49	that	that	SCONJ
cjal-8261	246	50	the	the	DET
cjal-8261	246	51	respondent	respondent	NOUN
cjal-8261	246	52	was	be	AUX
cjal-8261	246	53	probably	probably	ADV
cjal-8261	246	54	overawed	overawe	VERB
cjal-8261	246	55	by	by	ADP
cjal-8261	246	56	the	the	DET
cjal-8261	246	57	reputation	reputation	NOUN
cjal-8261	246	58	of	of	ADP
cjal-8261	246	59	the	the	DET
cjal-8261	246	60	company	company	NOUN
cjal-8261	246	61	he	he	PRON
cjal-8261	246	62	was	be	AUX
cjal-8261	246	63	auditing	audit	VERB
cjal-8261	246	64	.	.	PUNCT
cjal-8261	247	1	satisfied	satisfy	VERB
cjal-8261	247	2	that	that	SCONJ
cjal-8261	247	3	there	there	PRON
cjal-8261	247	4	was	be	VERB
cjal-8261	247	5	no	no	DET
cjal-8261	247	6	moral	moral	ADJ
cjal-8261	247	7	turpitude	turpitude	NOUN
cjal-8261	247	8	involved	involve	VERB
cjal-8261	247	9	,	,	PUNCT
cjal-8261	247	10	the	the	DET
cjal-8261	247	11	high	high	ADJ
cjal-8261	247	12	court	court	NOUN
cjal-8261	247	13	punished	punish	VERB
cjal-8261	247	14	the	the	DET
cjal-8261	247	15	auditor	auditor	NOUN
cjal-8261	247	16	for	for	ADP
cjal-8261	247	17	his	his	PRON
cjal-8261	247	18	gross	gross	ADJ
cjal-8261	247	19	negligence	negligence	NOUN
cjal-8261	247	20	with	with	ADP
cjal-8261	247	21	a	a	DET
cjal-8261	247	22	strong	strong	ADJ
cjal-8261	247	23	reprimand.70	reprimand.70	NOUN
cjal-8261	247	24	the	the	DET
cjal-8261	247	25	lack	lack	NOUN
cjal-8261	247	26	of	of	ADP
cjal-8261	247	27	mala	mala	ADJ
cjal-8261	247	28	fides	fide	NOUN
cjal-8261	247	29	served	serve	VERB
cjal-8261	247	30	as	as	ADP
cjal-8261	247	31	a	a	DET
cjal-8261	247	32	mitigating	mitigate	VERB
cjal-8261	247	33	factor	factor	NOUN
cjal-8261	247	34	when	when	SCONJ
cjal-8261	247	35	deciding	decide	VERB
cjal-8261	247	36	the	the	DET
cjal-8261	247	37	auditor	auditor	NOUN
cjal-8261	247	38	’s	’s	PART
cjal-8261	247	39	punishment	punishment	NOUN
cjal-8261	247	40	in	in	ADP
cjal-8261	247	41	this	this	DET
cjal-8261	247	42	case	case	NOUN
cjal-8261	247	43	.	.	PUNCT
cjal-8261	248	1	the	the	DET
cjal-8261	248	2	approach	approach	NOUN
cjal-8261	248	3	of	of	ADP
cjal-8261	248	4	the	the	DET
cjal-8261	248	5	madras	madras	PROPN
cjal-8261	248	6	high	high	PROPN
cjal-8261	248	7	court	court	NOUN
cjal-8261	248	8	in	in	ADP
cjal-8261	248	9	arunajatai	arunajatai	NOUN
cjal-8261	248	10	was	be	AUX
cjal-8261	248	11	followed	follow	VERB
cjal-8261	248	12	by	by	ADP
cjal-8261	248	13	the	the	DET
cjal-8261	248	14	himachal	himachal	PROPN
cjal-8261	248	15	pradesh	pradesh	PROPN
cjal-8261	248	16	high	high	PROPN
cjal-8261	248	17	court	court	PROPN
cjal-8261	248	18	when	when	SCONJ
cjal-8261	248	19	deciding	decide	VERB
cjal-8261	248	20	the	the	DET
cjal-8261	248	21	case	case	NOUN
cjal-8261	248	22	of	of	ADP
cjal-8261	248	23	punjab	punjab	ADJ
cjal-8261	248	24	state	state	NOUN
cjal-8261	248	25	government	government	NOUN
cjal-8261	248	26	v.	v.	ADP
cjal-8261	248	27	k.n	k.n	PROPN
cjal-8261	248	28	chandla.71	chandla.71	PROPN
cjal-8261	248	29	in	in	ADP
cjal-8261	248	30	k.n	k.n	PROPN
cjal-8261	248	31	chandla	chandla	NOUN
cjal-8261	248	32	,	,	PUNCT
cjal-8261	248	33	the	the	DET
cjal-8261	248	34	auditor	auditor	NOUN
cjal-8261	248	35	had	have	AUX
cjal-8261	248	36	certified	certify	VERB
cjal-8261	248	37	that	that	SCONJ
cjal-8261	248	38	the	the	DET
cjal-8261	248	39	funds	fund	NOUN
cjal-8261	248	40	from	from	ADP
cjal-8261	248	41	a	a	DET
cjal-8261	248	42	government	government	NOUN
cjal-8261	248	43	grant	grant	NOUN
cjal-8261	248	44	were	be	AUX
cjal-8261	248	45	used	use	VERB
cjal-8261	248	46	for	for	ADP
cjal-8261	248	47	the	the	DET
cjal-8261	248	48	purpose	purpose	NOUN
cjal-8261	248	49	for	for	ADP
cjal-8261	248	50	which	which	PRON
cjal-8261	248	51	the	the	DET
cjal-8261	248	52	grant	grant	NOUN
cjal-8261	248	53	67	67	NUM
cjal-8261	248	54	registrar	registrar	NOUN
cjal-8261	248	55	of	of	ADP
cjal-8261	248	56	companies	company	NOUN
cjal-8261	248	57	v.	v.	ADP
cjal-8261	248	58	p.	p.	PROPN
cjal-8261	248	59	arunajatai	arunajatai	NOUN
cjal-8261	248	60	,	,	PUNCT
cjal-8261	248	61	(	(	PUNCT
cjal-8261	248	62	1962	1962	NUM
cjal-8261	248	63	)	)	PUNCT
cjal-8261	248	64	scc	scc	PROPN
cjal-8261	248	65	online	online	ADV
cjal-8261	248	66	mad	mad	ADJ
cjal-8261	248	67	118	118	NUM
cjal-8261	248	68	.	.	PUNCT
cjal-8261	249	1	68	68	NUM
cjal-8261	250	1	i	i	PRON
cjal-8261	250	2	d.	d.	PROPN
cjal-8261	250	3	at	at	ADP
cjal-8261	250	4	¶	¶	PROPN
cjal-8261	250	5	15	15	NUM
cjal-8261	250	6	.	.	PUNCT
cjal-8261	251	1	69	69	NUM
cjal-8261	252	1	i	i	PRON
cjal-8261	252	2	d.	d.	PROPN
cjal-8261	252	3	70	70	NUM
cjal-8261	253	1	i	i	PRON
cjal-8261	253	2	d.	d.	PROPN
cjal-8261	253	3	71	71	NUM
cjal-8261	253	4	punjab	punjab	ADJ
cjal-8261	253	5	state	state	NOUN
cjal-8261	253	6	government	government	NOUN
cjal-8261	253	7	v.	v.	ADP
cjal-8261	253	8	k.n	k.n	PROPN
cjal-8261	253	9	chandla	chandla	NOUN
cjal-8261	253	10	,	,	PUNCT
cjal-8261	253	11	(	(	PUNCT
cjal-8261	253	12	1972	1972	NUM
cjal-8261	253	13	)	)	PUNCT
cjal-8261	253	14	scc	scc	NOUN
cjal-8261	253	15	online	online	PROPN
cjal-8261	253	16	hp	hp	PROPN
cjal-8261	253	17	66	66	NUM
cjal-8261	253	18	,	,	PUNCT
cjal-8261	253	19	at	at	ADP
cjal-8261	253	20	¶	¶	PROPN
cjal-8261	253	21	6	6	NUM
cjal-8261	253	22	.	.	NOUN
cjal-8261	253	23	2021	2021	NUM
cjal-8261	253	24	]	]	PUNCT
cjal-8261	253	25	columbia	columbia	PROPN
cjal-8261	253	26	journal	journal	PROPN
cjal-8261	253	27	of	of	ADP
cjal-8261	253	28	asian	asian	ADJ
cjal-8261	253	29	law	law	PROPN
cjal-8261	253	30	109	109	NUM
cjal-8261	253	31	was	be	AUX
cjal-8261	253	32	sanctioned	sanction	VERB
cjal-8261	253	33	.	.	PUNCT
cjal-8261	254	1	however	however	ADV
cjal-8261	254	2	,	,	PUNCT
cjal-8261	254	3	the	the	DET
cjal-8261	254	4	majority	majority	NOUN
cjal-8261	254	5	of	of	ADP
cjal-8261	254	6	the	the	DET
cjal-8261	254	7	grant	grant	NOUN
cjal-8261	254	8	was	be	AUX
cjal-8261	254	9	unused	unused	ADJ
cjal-8261	254	10	,	,	PUNCT
cjal-8261	254	11	and	and	CCONJ
cjal-8261	254	12	the	the	DET
cjal-8261	254	13	auditor	auditor	NOUN
cjal-8261	254	14	made	make	VERB
cjal-8261	254	15	this	this	DET
cjal-8261	254	16	certification	certification	NOUN
cjal-8261	254	17	without	without	ADP
cjal-8261	254	18	verifying	verify	VERB
cjal-8261	254	19	how	how	SCONJ
cjal-8261	254	20	the	the	DET
cjal-8261	254	21	money	money	NOUN
cjal-8261	254	22	from	from	ADP
cjal-8261	254	23	the	the	DET
cjal-8261	254	24	grant	grant	NOUN
cjal-8261	254	25	was	be	AUX
cjal-8261	254	26	actually	actually	ADV
cjal-8261	254	27	used	use	VERB
cjal-8261	254	28	.	.	PUNCT
cjal-8261	255	1	72	72	NUM
cjal-8261	256	1	the	the	DET
cjal-8261	256	2	disciplinary	disciplinary	ADJ
cjal-8261	256	3	committee	committee	NOUN
cjal-8261	256	4	found	find	VERB
cjal-8261	256	5	that	that	SCONJ
cjal-8261	256	6	the	the	DET
cjal-8261	256	7	auditor	auditor	NOUN
cjal-8261	256	8	was	be	AUX
cjal-8261	256	9	guilty	guilty	ADJ
cjal-8261	256	10	of	of	ADP
cjal-8261	256	11	gross	gross	ADJ
cjal-8261	256	12	negligence.73	negligence.73	NOUN
cjal-8261	256	13	the	the	DET
cjal-8261	256	14	auditor	auditor	NOUN
cjal-8261	256	15	did	do	AUX
cjal-8261	256	16	not	not	PART
cjal-8261	256	17	attempt	attempt	VERB
cjal-8261	256	18	to	to	PART
cjal-8261	256	19	dispute	dispute	VERB
cjal-8261	256	20	the	the	DET
cjal-8261	256	21	fact	fact	NOUN
cjal-8261	256	22	that	that	SCONJ
cjal-8261	256	23	he	he	PRON
cjal-8261	256	24	was	be	AUX
cjal-8261	256	25	guilty	guilty	ADJ
cjal-8261	256	26	of	of	ADP
cjal-8261	256	27	professional	professional	ADJ
cjal-8261	256	28	misconduct	misconduct	NOUN
cjal-8261	256	29	.	.	PUNCT
cjal-8261	257	1	rather	rather	ADV
cjal-8261	257	2	,	,	PUNCT
cjal-8261	257	3	he	he	PRON
cjal-8261	257	4	argued	argue	VERB
cjal-8261	257	5	for	for	ADP
cjal-8261	257	6	a	a	DET
cjal-8261	257	7	reduced	reduce	VERB
cjal-8261	257	8	punishment	punishment	NOUN
cjal-8261	257	9	(	(	PUNCT
cjal-8261	257	10	the	the	DET
cjal-8261	257	11	disciplinary	disciplinary	ADJ
cjal-8261	257	12	committee	committee	NOUN
cjal-8261	257	13	recommended	recommend	VERB
cjal-8261	257	14	that	that	SCONJ
cjal-8261	257	15	his	his	PRON
cjal-8261	257	16	name	name	NOUN
cjal-8261	257	17	be	be	AUX
cjal-8261	257	18	removed	remove	VERB
cjal-8261	257	19	from	from	ADP
cjal-8261	257	20	the	the	DET
cjal-8261	257	21	register	register	NOUN
cjal-8261	257	22	for	for	ADP
cjal-8261	257	23	three	three	NUM
cjal-8261	257	24	months).74	months).74	NOUN
cjal-8261	257	25	the	the	DET
cjal-8261	257	26	high	high	ADJ
cjal-8261	257	27	court	court	NOUN
cjal-8261	257	28	noted	note	VERB
cjal-8261	257	29	that	that	SCONJ
cjal-8261	257	30	there	there	PRON
cjal-8261	257	31	was	be	VERB
cjal-8261	257	32	no	no	DET
cjal-8261	257	33	ulterior	ulterior	ADJ
cjal-8261	257	34	motive	motive	NOUN
cjal-8261	257	35	to	to	ADP
cjal-8261	257	36	the	the	DET
cjal-8261	257	37	auditor	auditor	NOUN
cjal-8261	257	38	’s	’s	PART
cjal-8261	257	39	negligence	negligence	NOUN
cjal-8261	257	40	and	and	CCONJ
cjal-8261	257	41	that	that	SCONJ
cjal-8261	257	42	there	there	PRON
cjal-8261	257	43	was	be	VERB
cjal-8261	257	44	no	no	DET
cjal-8261	257	45	loss	loss	NOUN
cjal-8261	257	46	occasioned	occasion	VERB
cjal-8261	257	47	to	to	ADP
cjal-8261	257	48	the	the	DET
cjal-8261	257	49	government	government	NOUN
cjal-8261	257	50	of	of	ADP
cjal-8261	257	51	punjab	punjab	PROPN
cjal-8261	257	52	(	(	PUNCT
cjal-8261	257	53	which	which	PRON
cjal-8261	257	54	sanctioned	sanction	VERB
cjal-8261	257	55	the	the	DET
cjal-8261	257	56	grant).75	grant).75	PROPN
cjal-8261	257	57	the	the	DET
cjal-8261	257	58	unspent	unspent	ADJ
cjal-8261	257	59	money	money	NOUN
cjal-8261	257	60	was	be	AUX
cjal-8261	257	61	simply	simply	ADV
cjal-8261	257	62	returned.76	returned.76	PROPN
cjal-8261	257	63	thus	thus	ADV
cjal-8261	257	64	,	,	PUNCT
cjal-8261	257	65	the	the	DET
cjal-8261	257	66	high	high	ADJ
cjal-8261	257	67	court	court	NOUN
cjal-8261	257	68	did	do	AUX
cjal-8261	257	69	not	not	PART
cjal-8261	257	70	disturb	disturb	VERB
cjal-8261	257	71	the	the	DET
cjal-8261	257	72	finding	finding	NOUN
cjal-8261	257	73	of	of	ADP
cjal-8261	257	74	the	the	DET
cjal-8261	257	75	disciplinary	disciplinary	ADJ
cjal-8261	257	76	committee	committee	NOUN
cjal-8261	257	77	that	that	PRON
cjal-8261	257	78	the	the	DET
cjal-8261	257	79	auditor	auditor	NOUN
cjal-8261	257	80	was	be	AUX
cjal-8261	257	81	guilty	guilty	ADJ
cjal-8261	257	82	of	of	ADP
cjal-8261	257	83	gross	gross	ADJ
cjal-8261	257	84	negligence	negligence	NOUN
cjal-8261	257	85	but	but	CCONJ
cjal-8261	257	86	held	hold	VERB
cjal-8261	257	87	that	that	SCONJ
cjal-8261	257	88	a	a	DET
cjal-8261	257	89	reprimand	reprimand	NOUN
cjal-8261	257	90	would	would	AUX
cjal-8261	257	91	suffice	suffice	VERB
cjal-8261	257	92	as	as	SCONJ
cjal-8261	257	93	punishment.77	punishment.77	ADJ
cjal-8261	257	94	less	less	ADV
cjal-8261	257	95	severe	severe	ADJ
cjal-8261	257	96	punishments	punishment	NOUN
cjal-8261	257	97	can	can	AUX
cjal-8261	257	98	also	also	ADV
cjal-8261	257	99	be	be	AUX
cjal-8261	257	100	imposed	impose	VERB
cjal-8261	257	101	based	base	VERB
cjal-8261	257	102	on	on	ADP
cjal-8261	257	103	extenuating	extenuate	VERB
cjal-8261	257	104	circumstances	circumstance	NOUN
cjal-8261	257	105	specifically	specifically	ADV
cjal-8261	257	106	attributable	attributable	ADJ
cjal-8261	257	107	to	to	ADP
cjal-8261	257	108	the	the	DET
cjal-8261	257	109	auditor	auditor	NOUN
cjal-8261	257	110	.	.	PUNCT
cjal-8261	258	1	in	in	ADP
cjal-8261	258	2	secretary	secretary	PROPN
cjal-8261	258	3	of	of	ADP
cjal-8261	258	4	icai	icai	PROPN
cjal-8261	258	5	v.	v.	PROPN
cjal-8261	258	6	b.	b.	PROPN
cjal-8261	258	7	shantaram	shantaram	PROPN
cjal-8261	258	8	rao78	rao78	PROPN
cjal-8261	258	9	,	,	PUNCT
cjal-8261	258	10	the	the	DET
cjal-8261	258	11	karnataka	karnataka	PROPN
cjal-8261	258	12	high	high	PROPN
cjal-8261	258	13	court	court	NOUN
cjal-8261	258	14	found	find	VERB
cjal-8261	258	15	that	that	SCONJ
cjal-8261	258	16	the	the	DET
cjal-8261	258	17	auditor	auditor	NOUN
cjal-8261	258	18	(	(	PUNCT
cjal-8261	258	19	respondent	respondent	NOUN
cjal-8261	258	20	)	)	PUNCT
cjal-8261	258	21	had	have	AUX
cjal-8261	258	22	acted	act	VERB
cjal-8261	258	23	with	with	ADP
cjal-8261	258	24	gross	gross	ADJ
cjal-8261	258	25	negligence.79	negligence.79	NOUN
cjal-8261	258	26	the	the	DET
cjal-8261	258	27	reported	report	VERB
cjal-8261	258	28	value	value	NOUN
cjal-8261	258	29	of	of	ADP
cjal-8261	258	30	the	the	DET
cjal-8261	258	31	company	company	NOUN
cjal-8261	258	32	’s	’s	PART
cjal-8261	258	33	stock	stock	NOUN
cjal-8261	258	34	was	be	AUX
cjal-8261	258	35	inflated	inflate	VERB
cjal-8261	258	36	,	,	PUNCT
cjal-8261	258	37	and	and	CCONJ
cjal-8261	258	38	this	this	DET
cjal-8261	258	39	affected	affect	VERB
cjal-8261	258	40	shareholders	shareholder	NOUN
cjal-8261	258	41	’	’	PART
cjal-8261	258	42	perceptions	perception	NOUN
cjal-8261	258	43	of	of	ADP
cjal-8261	258	44	the	the	DET
cjal-8261	258	45	profits	profit	NOUN
cjal-8261	258	46	the	the	DET
cjal-8261	258	47	company	company	NOUN
cjal-8261	258	48	was	be	AUX
cjal-8261	258	49	making.80	making.80	VERB
cjal-8261	258	50	the	the	DET
cjal-8261	258	51	auditor	auditor	NOUN
cjal-8261	258	52	also	also	ADV
cjal-8261	258	53	did	do	AUX
cjal-8261	258	54	not	not	PART
cjal-8261	258	55	disclose	disclose	VERB
cjal-8261	258	56	the	the	DET
cjal-8261	258	57	full	full	ADJ
cjal-8261	258	58	extent	extent	NOUN
cjal-8261	258	59	of	of	ADP
cjal-8261	258	60	depreciation	depreciation	NOUN
cjal-8261	258	61	of	of	ADP
cjal-8261	258	62	the	the	DET
cjal-8261	258	63	company	company	NOUN
cjal-8261	258	64	’s	’s	PART
cjal-8261	258	65	assets	asset	NOUN
cjal-8261	258	66	.	.	PUNCT
cjal-8261	259	1	81	81	NUM
cjal-8261	259	2	in	in	ADP
cjal-8261	259	3	principle	principle	NOUN
cjal-8261	259	4	,	,	PUNCT
cjal-8261	259	5	the	the	DET
cjal-8261	259	6	court	court	NOUN
cjal-8261	259	7	was	be	AUX
cjal-8261	259	8	in	in	ADP
cjal-8261	259	9	agreement	agreement	NOUN
cjal-8261	259	10	with	with	ADP
cjal-8261	259	11	the	the	DET
cjal-8261	259	12	punishment	punishment	NOUN
cjal-8261	259	13	recommended	recommend	VERB
cjal-8261	259	14	by	by	ADP
cjal-8261	259	15	the	the	DET
cjal-8261	259	16	disciplinary	disciplinary	ADJ
cjal-8261	259	17	committee	committee	NOUN
cjal-8261	259	18	—	—	PUNCT
cjal-8261	259	19	suspension	suspension	NOUN
cjal-8261	259	20	for	for	ADP
cjal-8261	259	21	three	three	NUM
cjal-8261	259	22	months	month	NOUN
cjal-8261	259	23	.	.	PUNCT
cjal-8261	260	1	82	82	NUM
cjal-8261	260	2	however	however	ADV
cjal-8261	260	3	,	,	PUNCT
cjal-8261	260	4	there	there	PRON
cjal-8261	260	5	existed	exist	VERB
cjal-8261	260	6	extenuating	extenuate	VERB
cjal-8261	260	7	circumstances	circumstance	NOUN
cjal-8261	260	8	in	in	ADP
cjal-8261	260	9	this	this	DET
cjal-8261	260	10	case	case	NOUN
cjal-8261	260	11	which	which	PRON
cjal-8261	260	12	prevented	prevent	VERB
cjal-8261	260	13	the	the	DET
cjal-8261	260	14	court	court	NOUN
cjal-8261	260	15	from	from	ADP
cjal-8261	260	16	imposing	impose	VERB
cjal-8261	260	17	the	the	DET
cjal-8261	260	18	recommended	recommend	VERB
cjal-8261	260	19	punishment	punishment	NOUN
cjal-8261	260	20	.	.	PUNCT
cjal-8261	261	1	83	83	NUM
cjal-8261	262	1	the	the	DET
cjal-8261	262	2	auditor	auditor	NOUN
cjal-8261	262	3	concerned	concern	VERB
cjal-8261	262	4	was	be	AUX
cjal-8261	262	5	on	on	ADP
cjal-8261	262	6	the	the	DET
cjal-8261	262	7	verge	verge	NOUN
cjal-8261	262	8	of	of	ADP
cjal-8261	262	9	retirement	retirement	NOUN
cjal-8261	262	10	and	and	CCONJ
cjal-8261	262	11	had	have	VERB
cjal-8261	262	12	no	no	DET
cjal-8261	262	13	blemishes	blemish	NOUN
cjal-8261	262	14	on	on	ADP
cjal-8261	262	15	his	his	PRON
cjal-8261	262	16	record	record	NOUN
cjal-8261	262	17	prior	prior	ADV
cjal-8261	262	18	to	to	ADP
cjal-8261	262	19	this	this	DET
cjal-8261	262	20	case.84	case.84	NOUN
cjal-8261	262	21	like	like	ADP
cjal-8261	262	22	the	the	DET
cjal-8261	262	23	cases	case	NOUN
cjal-8261	262	24	discussed	discuss	VERB
cjal-8261	262	25	earlier	early	ADV
cjal-8261	262	26	,	,	PUNCT
cjal-8261	262	27	the	the	DET
cjal-8261	262	28	karnataka	karnataka	PROPN
cjal-8261	262	29	high	high	PROPN
cjal-8261	262	30	court	court	NOUN
cjal-8261	262	31	noted	note	VERB
cjal-8261	262	32	that	that	SCONJ
cjal-8261	262	33	there	there	PRON
cjal-8261	262	34	was	be	VERB
cjal-8261	262	35	no	no	DET
cjal-8261	262	36	moral	moral	ADJ
cjal-8261	262	37	turpitude	turpitude	NOUN
cjal-8261	262	38	involved	involve	VERB
cjal-8261	262	39	in	in	ADP
cjal-8261	262	40	the	the	DET
cjal-8261	262	41	conduct	conduct	NOUN
cjal-8261	262	42	of	of	ADP
cjal-8261	262	43	the	the	DET
cjal-8261	262	44	auditor	auditor	NOUN
cjal-8261	262	45	and	and	CCONJ
cjal-8261	262	46	that	that	SCONJ
cjal-8261	262	47	he	he	PRON
cjal-8261	262	48	72	72	NUM
cjal-8261	262	49	i	i	PRON
cjal-8261	262	50	d.	d.	PROPN
cjal-8261	262	51	at	at	ADP
cjal-8261	262	52	¶	¶	PROPN
cjal-8261	262	53	2	2	NUM
cjal-8261	262	54	.	.	X
cjal-8261	262	55	73	73	NUM
cjal-8261	263	1	i	i	PRON
cjal-8261	263	2	d.	d.	PROPN
cjal-8261	263	3	at	at	ADP
cjal-8261	263	4	¶	¶	PROPN
cjal-8261	263	5	3	3	NUM
cjal-8261	263	6	.	.	PROPN
cjal-8261	263	7	74	74	NUM
cjal-8261	264	1	i	i	PRON
cjal-8261	264	2	d.	d.	NOUN
cjal-8261	264	3	at	at	ADP
cjal-8261	264	4	¶¶	¶¶	PROPN
cjal-8261	264	5	5–7	5–7	NUM
cjal-8261	264	6	.	.	PROPN
cjal-8261	265	1	75	75	NUM
cjal-8261	266	1	i	i	PRON
cjal-8261	266	2	d.	d.	NOUN
cjal-8261	266	3	at	at	ADP
cjal-8261	266	4	¶¶	¶¶	PROPN
cjal-8261	266	5	5–6	5–6	NUM
cjal-8261	266	6	.	.	PUNCT
cjal-8261	267	1	76	76	NUM
cjal-8261	268	1	i	i	PRON
cjal-8261	268	2	d.	d.	PROPN
cjal-8261	268	3	at	at	ADP
cjal-8261	268	4	¶	¶	PROPN
cjal-8261	268	5	5	5	NUM
cjal-8261	268	6	77	77	NUM
cjal-8261	269	1	i	i	PRON
cjal-8261	269	2	d.	d.	PROPN
cjal-8261	269	3	at	at	ADP
cjal-8261	269	4	¶	¶	PROPN
cjal-8261	269	5	7	7	NUM
cjal-8261	269	6	.	.	X
cjal-8261	269	7	78	78	NUM
cjal-8261	269	8	1977	1977	NUM
cjal-8261	269	9	scc	scc	NOUN
cjal-8261	269	10	online	online	PROPN
cjal-8261	269	11	kar	kar	PROPN
cjal-8261	269	12	44	44	NUM
cjal-8261	269	13	.	.	PUNCT
cjal-8261	270	1	79	79	NUM
cjal-8261	271	1	i	i	PRON
cjal-8261	271	2	d.	d.	PROPN
cjal-8261	271	3	at	at	ADP
cjal-8261	271	4	¶	¶	PROPN
cjal-8261	271	5	13	13	NUM
cjal-8261	271	6	.	.	PUNCT
cjal-8261	271	7	80	80	NUM
cjal-8261	272	1	i	i	PRON
cjal-8261	272	2	d.	d.	PROPN
cjal-8261	272	3	at	at	ADP
cjal-8261	272	4	¶	¶	PROPN
cjal-8261	272	5	11	11	NUM
cjal-8261	272	6	.	.	PUNCT
cjal-8261	273	1	81	81	NUM
cjal-8261	274	1	i	i	PRON
cjal-8261	274	2	d.	d.	PROPN
cjal-8261	274	3	at	at	ADP
cjal-8261	274	4	¶	¶	PROPN
cjal-8261	274	5	12	12	NUM
cjal-8261	274	6	.	.	PUNCT
cjal-8261	275	1	82	82	NUM
cjal-8261	276	1	i	i	PRON
cjal-8261	276	2	d.	d.	PROPN
cjal-8261	276	3	83	83	NUM
cjal-8261	277	1	i	i	PRON
cjal-8261	277	2	d.	d.	PROPN
cjal-8261	277	3	84	84	NUM
cjal-8261	278	1	i	i	PRON
cjal-8261	278	2	d.	d.	PROPN
cjal-8261	278	3	auditor	auditor	PROPN
cjal-8261	278	4	’s	’s	PART
cjal-8261	278	5	misconduct	misconduct	NOUN
cjal-8261	278	6	in	in	ADP
cjal-8261	278	7	india	india	PROPN
cjal-8261	278	8	[	[	X
cjal-8261	278	9	vol	vol	NOUN
cjal-8261	278	10	.	.	PUNCT
cjal-8261	279	1	34	34	NUM
cjal-8261	279	2	:	:	SYM
cjal-8261	279	3	93	93	NUM
cjal-8261	279	4	110	110	NUM
cjal-8261	279	5	obtained	obtain	VERB
cjal-8261	279	6	no	no	DET
cjal-8261	279	7	additional	additional	ADJ
cjal-8261	279	8	financial	financial	ADJ
cjal-8261	279	9	gain	gain	NOUN
cjal-8261	279	10	due	due	ADP
cjal-8261	279	11	to	to	ADP
cjal-8261	279	12	his	his	PRON
cjal-8261	279	13	negligence.85	negligence.85	NOUN
cjal-8261	279	14	accordingly	accordingly	ADV
cjal-8261	279	15	,	,	PUNCT
cjal-8261	279	16	the	the	DET
cjal-8261	279	17	court	court	NOUN
cjal-8261	279	18	reprimanded	reprimand	VERB
cjal-8261	279	19	him	he	PRON
cjal-8261	279	20	,	,	PUNCT
cjal-8261	279	21	despite	despite	SCONJ
cjal-8261	279	22	finding	find	VERB
cjal-8261	279	23	that	that	SCONJ
cjal-8261	279	24	he	he	PRON
cjal-8261	279	25	was	be	AUX
cjal-8261	279	26	guilty	guilty	ADJ
cjal-8261	279	27	of	of	ADP
cjal-8261	279	28	gross	gross	ADJ
cjal-8261	279	29	negligence.86	negligence.86	ADJ
cjal-8261	279	30	category	category	NOUN
cjal-8261	279	31	iii	iii	NUM
cjal-8261	279	32	cases	case	NOUN
cjal-8261	279	33	thus	thus	ADV
cjal-8261	279	34	far	far	ADV
cjal-8261	279	35	,	,	PUNCT
cjal-8261	279	36	we	we	PRON
cjal-8261	279	37	have	have	AUX
cjal-8261	279	38	discussed	discuss	VERB
cjal-8261	279	39	two	two	NUM
cjal-8261	279	40	types	type	NOUN
cjal-8261	279	41	of	of	ADP
cjal-8261	279	42	cases	case	NOUN
cjal-8261	279	43	decided	decide	VERB
cjal-8261	279	44	by	by	ADP
cjal-8261	279	45	the	the	DET
cjal-8261	279	46	high	high	ADJ
cjal-8261	279	47	courts	court	NOUN
cjal-8261	279	48	—	—	PUNCT
cjal-8261	279	49	cases	case	NOUN
cjal-8261	279	50	where	where	SCONJ
cjal-8261	279	51	an	an	DET
cjal-8261	279	52	auditor	auditor	NOUN
cjal-8261	279	53	was	be	AUX
cjal-8261	279	54	found	find	VERB
cjal-8261	279	55	guilty	guilty	ADJ
cjal-8261	279	56	of	of	ADP
cjal-8261	279	57	negligence	negligence	NOUN
cjal-8261	279	58	but	but	CCONJ
cjal-8261	279	59	not	not	PART
cjal-8261	279	60	gross	gross	ADJ
cjal-8261	279	61	negligence	negligence	NOUN
cjal-8261	279	62	and	and	CCONJ
cjal-8261	279	63	cases	case	NOUN
cjal-8261	279	64	where	where	SCONJ
cjal-8261	279	65	auditors	auditor	NOUN
cjal-8261	279	66	have	have	AUX
cjal-8261	279	67	not	not	PART
cjal-8261	279	68	been	be	AUX
cjal-8261	279	69	restrained	restrain	VERB
cjal-8261	279	70	from	from	ADP
cjal-8261	279	71	practicing	practice	VERB
cjal-8261	279	72	despite	despite	SCONJ
cjal-8261	279	73	a	a	DET
cjal-8261	279	74	finding	finding	NOUN
cjal-8261	279	75	of	of	ADP
cjal-8261	279	76	gross	gross	ADJ
cjal-8261	279	77	negligence	negligence	NOUN
cjal-8261	279	78	.	.	PUNCT
cjal-8261	280	1	the	the	DET
cjal-8261	280	2	next	next	ADJ
cjal-8261	280	3	set	set	NOUN
cjal-8261	280	4	of	of	ADP
cjal-8261	280	5	cases	case	NOUN
cjal-8261	280	6	that	that	PRON
cjal-8261	280	7	will	will	AUX
cjal-8261	280	8	be	be	AUX
cjal-8261	280	9	discussed	discuss	VERB
cjal-8261	280	10	are	be	AUX
cjal-8261	280	11	the	the	DET
cjal-8261	280	12	ones	one	NOUN
cjal-8261	280	13	in	in	ADP
cjal-8261	280	14	which	which	PRON
cjal-8261	280	15	auditors	auditor	NOUN
cjal-8261	280	16	have	have	AUX
cjal-8261	280	17	been	be	AUX
cjal-8261	280	18	found	find	VERB
cjal-8261	280	19	guilty	guilty	ADJ
cjal-8261	280	20	of	of	ADP
cjal-8261	280	21	gross	gross	ADJ
cjal-8261	280	22	negligence	negligence	NOUN
cjal-8261	280	23	and	and	CCONJ
cjal-8261	280	24	have	have	AUX
cjal-8261	280	25	been	be	AUX
cjal-8261	280	26	restrained	restrain	VERB
cjal-8261	280	27	from	from	ADP
cjal-8261	280	28	practicing	practice	VERB
cjal-8261	280	29	.	.	PUNCT
cjal-8261	281	1	in	in	ADP
cjal-8261	281	2	category	category	NOUN
cjal-8261	281	3	iii	iii	NUM
cjal-8261	281	4	cases	case	NOUN
cjal-8261	281	5	,	,	PUNCT
cjal-8261	281	6	the	the	DET
cjal-8261	281	7	requirement	requirement	NOUN
cjal-8261	281	8	for	for	ADP
cjal-8261	281	9	moral	moral	ADJ
cjal-8261	281	10	turpitude	turpitude	NOUN
cjal-8261	281	11	to	to	PART
cjal-8261	281	12	arrive	arrive	VERB
cjal-8261	281	13	at	at	ADP
cjal-8261	281	14	a	a	DET
cjal-8261	281	15	finding	finding	NOUN
cjal-8261	281	16	of	of	ADP
cjal-8261	281	17	gross	gross	ADJ
cjal-8261	281	18	negligence	negligence	NOUN
cjal-8261	281	19	is	be	AUX
cjal-8261	281	20	done	do	VERB
cjal-8261	281	21	away	away	ADV
cjal-8261	281	22	with	with	ADP
cjal-8261	281	23	.	.	PUNCT
cjal-8261	282	1	in	in	ADP
cjal-8261	282	2	superintendent	superintendent	NOUN
cjal-8261	282	3	of	of	ADP
cjal-8261	282	4	police	police	NOUN
cjal-8261	282	5	v.	v.	ADP
cjal-8261	282	6	r.	r.	PROPN
cjal-8261	282	7	rajamany87	rajamany87	PROPN
cjal-8261	282	8	,	,	PUNCT
cjal-8261	282	9	the	the	DET
cjal-8261	282	10	madras	madras	PROPN
cjal-8261	282	11	high	high	PROPN
cjal-8261	282	12	court	court	NOUN
cjal-8261	282	13	dealt	deal	VERB
cjal-8261	282	14	with	with	ADP
cjal-8261	282	15	the	the	DET
cjal-8261	282	16	case	case	NOUN
cjal-8261	282	17	of	of	ADP
cjal-8261	282	18	an	an	DET
cjal-8261	282	19	auditor	auditor	NOUN
cjal-8261	282	20	who	who	PRON
cjal-8261	282	21	had	have	AUX
cjal-8261	282	22	negligently	negligently	ADV
cjal-8261	282	23	conducted	conduct	VERB
cjal-8261	282	24	the	the	DET
cjal-8261	282	25	audit	audit	NOUN
cjal-8261	282	26	of	of	ADP
cjal-8261	282	27	a	a	DET
cjal-8261	282	28	bank	bank	NOUN
cjal-8261	282	29	.	.	PUNCT
cjal-8261	283	1	the	the	DET
cjal-8261	283	2	negligent	negligent	ADJ
cjal-8261	283	3	audit	audit	NOUN
cjal-8261	283	4	facilitated	facilitate	VERB
cjal-8261	283	5	the	the	DET
cjal-8261	283	6	fraudulent	fraudulent	ADJ
cjal-8261	283	7	practices	practice	NOUN
cjal-8261	283	8	of	of	ADP
cjal-8261	283	9	the	the	DET
cjal-8261	283	10	bank	bank	NOUN
cjal-8261	283	11	’s	’s	PART
cjal-8261	283	12	directors	director	NOUN
cjal-8261	283	13	.	.	PUNCT
cjal-8261	284	1	88	88	NUM
cjal-8261	284	2	the	the	DET
cjal-8261	284	3	auditor	auditor	NOUN
cjal-8261	284	4	glossed	gloss	VERB
cjal-8261	284	5	over	over	ADP
cjal-8261	284	6	irregularities	irregularity	NOUN
cjal-8261	284	7	in	in	ADP
cjal-8261	284	8	the	the	DET
cjal-8261	284	9	bank	bank	NOUN
cjal-8261	284	10	’s	’s	PART
cjal-8261	284	11	balance	balance	NOUN
cjal-8261	284	12	sheets	sheet	NOUN
cjal-8261	284	13	which	which	PRON
cjal-8261	284	14	included	include	VERB
cjal-8261	284	15	alterations	alteration	NOUN
cjal-8261	284	16	to	to	ADP
cjal-8261	284	17	the	the	DET
cjal-8261	284	18	books	book	NOUN
cjal-8261	284	19	of	of	ADP
cjal-8261	284	20	account	account	NOUN
cjal-8261	284	21	and	and	CCONJ
cjal-8261	284	22	fictitious	fictitious	ADJ
cjal-8261	284	23	entries.89	entries.89	NOUN
cjal-8261	284	24	the	the	DET
cjal-8261	284	25	auditor	auditor	NOUN
cjal-8261	284	26	denied	deny	VERB
cjal-8261	284	27	knowing	know	VERB
cjal-8261	284	28	the	the	DET
cjal-8261	284	29	existence	existence	NOUN
cjal-8261	284	30	of	of	ADP
cjal-8261	284	31	these	these	DET
cjal-8261	284	32	acts	act	NOUN
cjal-8261	284	33	of	of	ADP
cjal-8261	284	34	fraud	fraud	NOUN
cjal-8261	284	35	and	and	CCONJ
cjal-8261	284	36	stated	state	VERB
cjal-8261	284	37	that	that	SCONJ
cjal-8261	284	38	he	he	PRON
cjal-8261	284	39	had	have	AUX
cjal-8261	284	40	certified	certify	VERB
cjal-8261	284	41	the	the	DET
cjal-8261	284	42	books	book	NOUN
cjal-8261	284	43	of	of	ADP
cjal-8261	284	44	the	the	DET
cjal-8261	284	45	bank	bank	NOUN
cjal-8261	284	46	based	base	VERB
cjal-8261	284	47	on	on	ADP
cjal-8261	284	48	the	the	DET
cjal-8261	284	49	information	information	NOUN
cjal-8261	284	50	given	give	VERB
cjal-8261	284	51	to	to	ADP
cjal-8261	284	52	him	he	PRON
cjal-8261	284	53	by	by	ADP
cjal-8261	284	54	his	his	PRON
cjal-8261	284	55	employees.90	employees.90	NOUN
cjal-8261	284	56	the	the	DET
cjal-8261	284	57	disciplinary	disciplinary	ADJ
cjal-8261	284	58	committee	committee	NOUN
cjal-8261	284	59	did	do	AUX
cjal-8261	284	60	not	not	PART
cjal-8261	284	61	probe	probe	VERB
cjal-8261	284	62	into	into	ADP
cjal-8261	284	63	the	the	DET
cjal-8261	284	64	question	question	NOUN
cjal-8261	284	65	of	of	ADP
cjal-8261	284	66	whether	whether	SCONJ
cjal-8261	284	67	the	the	DET
cjal-8261	284	68	auditor	auditor	NOUN
cjal-8261	284	69	wilfully	wilfully	ADV
cjal-8261	284	70	perpetuated	perpetuate	VERB
cjal-8261	284	71	the	the	DET
cjal-8261	284	72	fraudulent	fraudulent	ADJ
cjal-8261	284	73	schemes	scheme	NOUN
cjal-8261	284	74	of	of	ADP
cjal-8261	284	75	the	the	DET
cjal-8261	284	76	bank	bank	NOUN
cjal-8261	284	77	’s	’s	PART
cjal-8261	284	78	directors.91	directors.91	NOUN
cjal-8261	284	79	nevertheless	nevertheless	ADV
cjal-8261	284	80	,	,	PUNCT
cjal-8261	284	81	the	the	DET
cjal-8261	284	82	auditor	auditor	NOUN
cjal-8261	284	83	was	be	AUX
cjal-8261	284	84	held	hold	VERB
cjal-8261	284	85	to	to	PART
cjal-8261	284	86	be	be	AUX
cjal-8261	284	87	guilty	guilty	ADJ
cjal-8261	284	88	of	of	ADP
cjal-8261	284	89	gross	gross	ADJ
cjal-8261	284	90	negligence	negligence	NOUN
cjal-8261	284	91	and	and	CCONJ
cjal-8261	284	92	was	be	AUX
cjal-8261	284	93	suspended	suspend	VERB
cjal-8261	284	94	from	from	ADP
cjal-8261	284	95	practicing	practice	VERB
cjal-8261	284	96	for	for	ADP
cjal-8261	284	97	three	three	NUM
cjal-8261	284	98	years.92	years.92	NOUN
cjal-8261	284	99	the	the	DET
cjal-8261	284	100	high	high	ADJ
cjal-8261	284	101	court	court	NOUN
cjal-8261	284	102	found	find	VERB
cjal-8261	284	103	that	that	SCONJ
cjal-8261	284	104	the	the	DET
cjal-8261	284	105	auditor	auditor	NOUN
cjal-8261	284	106	had	have	AUX
cjal-8261	284	107	delegated	delegate	VERB
cjal-8261	284	108	some	some	PRON
cjal-8261	284	109	of	of	ADP
cjal-8261	284	110	his	his	PRON
cjal-8261	284	111	duties	duty	NOUN
cjal-8261	284	112	to	to	ADP
cjal-8261	284	113	his	his	PRON
cjal-8261	284	114	subordinates	subordinate	NOUN
cjal-8261	284	115	,	,	PUNCT
cjal-8261	284	116	and	and	CCONJ
cjal-8261	284	117	with	with	ADP
cjal-8261	284	118	little	little	ADJ
cjal-8261	284	119	evidence	evidence	NOUN
cjal-8261	284	120	present	present	ADJ
cjal-8261	284	121	regarding	regard	VERB
cjal-8261	284	122	their	their	PRON
cjal-8261	284	123	qualifications	qualification	NOUN
cjal-8261	284	124	and	and	CCONJ
cjal-8261	284	125	capacity	capacity	NOUN
cjal-8261	284	126	,	,	PUNCT
cjal-8261	284	127	this	this	DET
cjal-8261	284	128	delegation	delegation	NOUN
cjal-8261	284	129	amounted	amount	VERB
cjal-8261	284	130	to	to	ADP
cjal-8261	284	131	abdication.93	abdication.93	PROPN
cjal-8261	284	132	the	the	DET
cjal-8261	284	133	high	high	ADJ
cjal-8261	284	134	court	court	NOUN
cjal-8261	284	135	noted	note	VERB
cjal-8261	284	136	that	that	SCONJ
cjal-8261	284	137	there	there	PRON
cjal-8261	284	138	were	be	VERB
cjal-8261	284	139	suspicious	suspicious	ADJ
cjal-8261	284	140	circumstances	circumstance	NOUN
cjal-8261	284	141	which	which	PRON
cjal-8261	284	142	pointed	point	VERB
cjal-8261	284	143	towards	towards	ADP
cjal-8261	284	144	the	the	DET
cjal-8261	284	145	wilful	wilful	ADJ
cjal-8261	284	146	misconduct	misconduct	NOUN
cjal-8261	284	147	.	.	PUNCT
cjal-8261	285	1	however	however	ADV
cjal-8261	285	2	,	,	PUNCT
cjal-8261	285	3	it	it	PRON
cjal-8261	285	4	stopped	stop	VERB
cjal-8261	285	5	short	short	ADV
cjal-8261	285	6	of	of	ADP
cjal-8261	285	7	finding	find	VERB
cjal-8261	285	8	that	that	SCONJ
cjal-8261	285	9	the	the	DET
cjal-8261	285	10	85	85	NUM
cjal-8261	285	11	i	i	NOUN
cjal-8261	285	12	d.	d.	PROPN
cjal-8261	285	13	86	86	NUM
cjal-8261	286	1	i	i	PRON
cjal-8261	286	2	d.	d.	PROPN
cjal-8261	286	3	at	at	ADP
cjal-8261	286	4	¶	¶	PROPN
cjal-8261	286	5	13	13	NUM
cjal-8261	286	6	.	.	PUNCT
cjal-8261	287	1	87	87	NUM
cjal-8261	287	2	superintendent	superintendent	NOUN
cjal-8261	287	3	of	of	ADP
cjal-8261	287	4	police	police	NOUN
cjal-8261	287	5	,	,	PUNCT
cjal-8261	287	6	crime	crime	NOUN
cjal-8261	287	7	branch	branch	NOUN
cjal-8261	287	8	(	(	PUNCT
cjal-8261	287	9	c.i.d	c.i.d	PROPN
cjal-8261	287	10	.	.	PUNCT
cjal-8261	287	11	)	)	PUNCT
cjal-8261	287	12	,	,	PUNCT
cjal-8261	287	13	madras	madras	PROPN
cjal-8261	287	14	v.	v.	PROPN
cjal-8261	287	15	r.	r.	PROPN
cjal-8261	287	16	rajamany	rajamany	PROPN
cjal-8261	287	17	,	,	PUNCT
cjal-8261	287	18	(	(	PUNCT
cjal-8261	287	19	1961	1961	NUM
cjal-8261	287	20	)	)	PUNCT
cjal-8261	287	21	scc	scc	NOUN
cjal-8261	287	22	online	online	ADV
cjal-8261	287	23	mad	mad	ADJ
cjal-8261	287	24	86	86	NUM
cjal-8261	287	25	,	,	PUNCT
cjal-8261	287	26	(	(	PUNCT
cjal-8261	287	27	1961	1961	NUM
cjal-8261	287	28	)	)	PUNCT
cjal-8261	287	29	31	31	NUM
cjal-8261	287	30	comp	comp	PROPN
cjal-8261	287	31	cas	cas	PROPN
cjal-8261	287	32	567	567	NUM
cjal-8261	287	33	,	,	PUNCT
cjal-8261	287	34	(	(	PUNCT
cjal-8261	287	35	1961	1961	NUM
cjal-8261	287	36	)	)	PUNCT
cjal-8261	287	37	2	2	NUM
cjal-8261	287	38	mad	mad	ADJ
cjal-8261	287	39	lj	lj	PROPN
cjal-8261	287	40	(	(	PUNCT
cjal-8261	287	41	551	551	NUM
cjal-8261	287	42	)	)	PUNCT
cjal-8261	287	43	.	.	PUNCT
cjal-8261	288	1	88	88	NUM
cjal-8261	289	1	i	i	PRON
cjal-8261	289	2	d.	d.	PROPN
cjal-8261	289	3	at	at	ADP
cjal-8261	289	4	¶	¶	PROPN
cjal-8261	289	5	3	3	NUM
cjal-8261	289	6	.	.	SYM
cjal-8261	289	7	89	89	NUM
cjal-8261	289	8	i	i	PRON
cjal-8261	289	9	d.	d.	PROPN
cjal-8261	289	10	at	at	ADP
cjal-8261	289	11	¶¶	¶¶	PROPN
cjal-8261	289	12	4–5	4–5	PROPN
cjal-8261	289	13	.	.	PROPN
cjal-8261	289	14	90	90	NUM
cjal-8261	290	1	i	i	PRON
cjal-8261	290	2	d.	d.	PROPN
cjal-8261	290	3	at	at	ADP
cjal-8261	290	4	¶	¶	PROPN
cjal-8261	290	5	5	5	NUM
cjal-8261	290	6	.	.	PUNCT
cjal-8261	290	7	91	91	NUM
cjal-8261	291	1	i	i	NOUN
cjal-8261	291	2	d.	d.	PROPN
cjal-8261	291	3	92	92	NUM
cjal-8261	292	1	i	i	PRON
cjal-8261	292	2	d.	d.	PROPN
cjal-8261	292	3	at	at	ADP
cjal-8261	292	4	¶¶	¶¶	PROPN
cjal-8261	292	5	5	5	NUM
cjal-8261	292	6	,	,	PUNCT
cjal-8261	292	7	9	9	NUM
cjal-8261	292	8	.	.	X
cjal-8261	292	9	93	93	NUM
cjal-8261	293	1	i	i	PRON
cjal-8261	293	2	d.	d.	PROPN
cjal-8261	293	3	at	at	ADP
cjal-8261	293	4	¶	¶	PROPN
cjal-8261	293	5	9	9	NUM
cjal-8261	293	6	.	.	NOUN
cjal-8261	293	7	2021	2021	NUM
cjal-8261	293	8	]	]	PUNCT
cjal-8261	293	9	columbia	columbia	PROPN
cjal-8261	293	10	journal	journal	PROPN
cjal-8261	293	11	of	of	ADP
cjal-8261	293	12	asian	asian	ADJ
cjal-8261	293	13	law	law	PROPN
cjal-8261	293	14	111	111	NUM
cjal-8261	293	15	auditor	auditor	NOUN
cjal-8261	293	16	was	be	AUX
cjal-8261	293	17	guilty	guilty	ADJ
cjal-8261	293	18	of	of	ADP
cjal-8261	293	19	wilful	wilful	ADJ
cjal-8261	293	20	misconduct	misconduct	NOUN
cjal-8261	293	21	.	.	PUNCT
cjal-8261	294	1	94	94	NUM
cjal-8261	294	2	r.	r.	PROPN
cjal-8261	294	3	rajamany	rajamany	PROPN
cjal-8261	294	4	is	be	AUX
cjal-8261	294	5	different	different	ADJ
cjal-8261	294	6	from	from	ADP
cjal-8261	294	7	the	the	DET
cjal-8261	294	8	previous	previous	ADJ
cjal-8261	294	9	decisions	decision	NOUN
cjal-8261	294	10	discussed	discuss	VERB
cjal-8261	294	11	,	,	PUNCT
cjal-8261	294	12	as	as	SCONJ
cjal-8261	294	13	it	it	PRON
cjal-8261	294	14	explicitly	explicitly	ADV
cjal-8261	294	15	stated	state	VERB
cjal-8261	294	16	that	that	SCONJ
cjal-8261	294	17	there	there	PRON
cjal-8261	294	18	was	be	VERB
cjal-8261	294	19	no	no	DET
cjal-8261	294	20	need	need	NOUN
cjal-8261	294	21	for	for	ADP
cjal-8261	294	22	a	a	DET
cjal-8261	294	23	finding	finding	NOUN
cjal-8261	294	24	of	of	ADP
cjal-8261	294	25	moral	moral	ADJ
cjal-8261	294	26	turpitude	turpitude	NOUN
cjal-8261	294	27	in	in	ADP
cjal-8261	294	28	order	order	NOUN
cjal-8261	294	29	to	to	PART
cjal-8261	294	30	hold	hold	VERB
cjal-8261	294	31	that	that	SCONJ
cjal-8261	294	32	an	an	DET
cjal-8261	294	33	auditor	auditor	NOUN
cjal-8261	294	34	was	be	AUX
cjal-8261	294	35	guilty	guilty	ADJ
cjal-8261	294	36	of	of	ADP
cjal-8261	294	37	gross	gross	ADJ
cjal-8261	294	38	negligence	negligence	NOUN
cjal-8261	294	39	and	and	CCONJ
cjal-8261	294	40	professional	professional	ADJ
cjal-8261	294	41	misconduct.95	misconduct.95	NOUN
cjal-8261	294	42	this	this	PRON
cjal-8261	294	43	is	be	AUX
cjal-8261	294	44	completely	completely	ADV
cjal-8261	294	45	different	different	ADJ
cjal-8261	294	46	from	from	ADP
cjal-8261	294	47	the	the	DET
cjal-8261	294	48	reasoning	reasoning	NOUN
cjal-8261	294	49	of	of	ADP
cjal-8261	294	50	the	the	DET
cjal-8261	294	51	calcutta	calcutta	NOUN
cjal-8261	294	52	high	high	ADJ
cjal-8261	294	53	court	court	NOUN
cjal-8261	294	54	in	in	ADP
cjal-8261	294	55	somnath	somnath	PROPN
cjal-8261	294	56	basu	basu	PROPN
cjal-8261	294	57	which	which	PRON
cjal-8261	294	58	has	have	AUX
cjal-8261	294	59	held	hold	VERB
cjal-8261	294	60	that	that	SCONJ
cjal-8261	294	61	“	"	PUNCT
cjal-8261	294	62	ill	ill	ADJ
cjal-8261	294	63	-	-	PUNCT
cjal-8261	294	64	motive	motive	NOUN
cjal-8261	294	65	”	"	PUNCT
cjal-8261	294	66	in	in	ADP
cjal-8261	294	67	addition	addition	NOUN
cjal-8261	294	68	to	to	ADP
cjal-8261	294	69	negligence	negligence	NOUN
cjal-8261	294	70	is	be	AUX
cjal-8261	294	71	required	require	VERB
cjal-8261	294	72	to	to	PART
cjal-8261	294	73	prove	prove	VERB
cjal-8261	294	74	gross	gross	ADJ
cjal-8261	294	75	negligence	negligence	NOUN
cjal-8261	294	76	and	and	CCONJ
cjal-8261	294	77	professional	professional	ADJ
cjal-8261	294	78	misconduct.96	misconduct.96	PROPN
cjal-8261	294	79	the	the	DET
cjal-8261	294	80	decision	decision	NOUN
cjal-8261	294	81	by	by	ADP
cjal-8261	294	82	the	the	DET
cjal-8261	294	83	madras	madras	PROPN
cjal-8261	294	84	high	high	PROPN
cjal-8261	294	85	court	court	NOUN
cjal-8261	294	86	in	in	ADP
cjal-8261	294	87	r.	r.	PROPN
cjal-8261	294	88	rajamany	rajamany	PROPN
cjal-8261	294	89	is	be	AUX
cjal-8261	294	90	similar	similar	ADJ
cjal-8261	294	91	to	to	ADP
cjal-8261	294	92	the	the	DET
cjal-8261	294	93	one	one	NOUN
cjal-8261	294	94	in	in	ADP
cjal-8261	294	95	arunajatai	arunajatai	NOUN
cjal-8261	294	96	to	to	ADP
cjal-8261	294	97	the	the	DET
cjal-8261	294	98	extent	extent	NOUN
cjal-8261	294	99	that	that	SCONJ
cjal-8261	294	100	in	in	ADP
cjal-8261	294	101	both	both	DET
cjal-8261	294	102	cases	case	NOUN
cjal-8261	294	103	,	,	PUNCT
cjal-8261	294	104	the	the	DET
cjal-8261	294	105	auditors	auditor	NOUN
cjal-8261	294	106	were	be	AUX
cjal-8261	294	107	found	find	VERB
cjal-8261	294	108	guilty	guilty	ADJ
cjal-8261	294	109	of	of	ADP
cjal-8261	294	110	gross	gross	ADJ
cjal-8261	294	111	negligence	negligence	NOUN
cjal-8261	294	112	without	without	ADP
cjal-8261	294	113	any	any	DET
cjal-8261	294	114	moral	moral	ADJ
cjal-8261	294	115	turpitude	turpitude	NOUN
cjal-8261	294	116	.	.	PUNCT
cjal-8261	295	1	however	however	ADV
cjal-8261	295	2	,	,	PUNCT
cjal-8261	295	3	in	in	ADP
cjal-8261	295	4	r.	r.	PROPN
cjal-8261	295	5	rajamany	rajamany	PROPN
cjal-8261	295	6	,	,	PUNCT
cjal-8261	295	7	the	the	DET
cjal-8261	295	8	madras	madras	PROPN
cjal-8261	295	9	high	high	PROPN
cjal-8261	295	10	court	court	NOUN
cjal-8261	295	11	decided	decide	VERB
cjal-8261	295	12	to	to	PART
cjal-8261	295	13	remove	remove	VERB
cjal-8261	295	14	the	the	DET
cjal-8261	295	15	name	name	NOUN
cjal-8261	295	16	of	of	ADP
cjal-8261	295	17	the	the	DET
cjal-8261	295	18	auditor	auditor	NOUN
cjal-8261	295	19	from	from	ADP
cjal-8261	295	20	the	the	DET
cjal-8261	295	21	register	register	NOUN
cjal-8261	295	22	for	for	ADP
cjal-8261	295	23	a	a	DET
cjal-8261	295	24	period	period	NOUN
cjal-8261	295	25	of	of	ADP
cjal-8261	295	26	three	three	NUM
cjal-8261	295	27	years	year	NOUN
cjal-8261	295	28	as	as	ADP
cjal-8261	295	29	a	a	DET
cjal-8261	295	30	punishment	punishment	NOUN
cjal-8261	295	31	for	for	ADP
cjal-8261	295	32	his	his	PRON
cjal-8261	295	33	gross	gross	ADJ
cjal-8261	295	34	negligence.97	negligence.97	NOUN
cjal-8261	295	35	the	the	DET
cjal-8261	295	36	only	only	ADJ
cjal-8261	295	37	difference	difference	NOUN
cjal-8261	295	38	between	between	ADP
cjal-8261	295	39	the	the	DET
cjal-8261	295	40	two	two	NUM
cjal-8261	295	41	cases	case	NOUN
cjal-8261	295	42	is	be	AUX
cjal-8261	295	43	that	that	SCONJ
cjal-8261	295	44	r.	r.	PROPN
cjal-8261	295	45	rajamany	rajamany	PROPN
cjal-8261	295	46	dealt	deal	VERB
cjal-8261	295	47	with	with	ADP
cjal-8261	295	48	the	the	DET
cjal-8261	295	49	audit	audit	NOUN
cjal-8261	295	50	of	of	ADP
cjal-8261	295	51	a	a	DET
cjal-8261	295	52	bank	bank	NOUN
cjal-8261	295	53	while	while	SCONJ
cjal-8261	295	54	arunajatai	arunajatai	NOUN
cjal-8261	295	55	dealt	deal	VERB
cjal-8261	295	56	with	with	ADP
cjal-8261	295	57	the	the	DET
cjal-8261	295	58	audit	audit	NOUN
cjal-8261	295	59	of	of	ADP
cjal-8261	295	60	a	a	DET
cjal-8261	295	61	textile	textile	NOUN
cjal-8261	295	62	corporation	corporation	NOUN
cjal-8261	295	63	.	.	PUNCT
cjal-8261	296	1	the	the	DET
cjal-8261	296	2	fact	fact	NOUN
cjal-8261	296	3	that	that	SCONJ
cjal-8261	296	4	public	public	ADJ
cjal-8261	296	5	money	money	NOUN
cjal-8261	296	6	was	be	AUX
cjal-8261	296	7	endangered	endanger	VERB
cjal-8261	296	8	by	by	ADP
cjal-8261	296	9	the	the	DET
cjal-8261	296	10	callousness	callousness	NOUN
cjal-8261	296	11	of	of	ADP
cjal-8261	296	12	the	the	DET
cjal-8261	296	13	auditor	auditor	NOUN
cjal-8261	296	14	in	in	ADP
cjal-8261	296	15	r.	r.	PROPN
cjal-8261	296	16	rajamany	rajamany	PROPN
cjal-8261	296	17	contributed	contribute	VERB
cjal-8261	296	18	to	to	ADP
cjal-8261	296	19	how	how	SCONJ
cjal-8261	296	20	severely	severely	ADV
cjal-8261	296	21	the	the	DET
cjal-8261	296	22	high	high	ADJ
cjal-8261	296	23	court	court	NOUN
cjal-8261	296	24	viewed	view	VERB
cjal-8261	296	25	the	the	DET
cjal-8261	296	26	auditor	auditor	NOUN
cjal-8261	296	27	’s	’s	PART
cjal-8261	296	28	lapses.98	lapses.98	PROPN
cjal-8261	296	29	in	in	ADP
cjal-8261	296	30	deputy	deputy	NOUN
cjal-8261	296	31	secretary	secretary	NOUN
cjal-8261	296	32	,	,	PUNCT
cjal-8261	296	33	government	government	NOUN
cjal-8261	296	34	of	of	ADP
cjal-8261	296	35	india	india	PROPN
cjal-8261	296	36	v.	v.	PROPN
cjal-8261	296	37	s.n	s.n	PROPN
cjal-8261	296	38	.	.	PROPN
cjal-8261	296	39	das	das	PROPN
cjal-8261	296	40	gupta,99	gupta,99	NOUN
cjal-8261	296	41	an	an	DET
cjal-8261	296	42	auditor	auditor	NOUN
cjal-8261	296	43	who	who	PRON
cjal-8261	296	44	negligently	negligently	ADV
cjal-8261	296	45	carried	carry	VERB
cjal-8261	296	46	out	out	ADP
cjal-8261	296	47	the	the	DET
cjal-8261	296	48	balance	balance	NOUN
cjal-8261	296	49	sheet	sheet	NOUN
cjal-8261	296	50	audit	audit	NOUN
cjal-8261	296	51	of	of	ADP
cjal-8261	296	52	a	a	DET
cjal-8261	296	53	bank	bank	NOUN
cjal-8261	296	54	was	be	AUX
cjal-8261	296	55	restrained	restrain	VERB
cjal-8261	296	56	from	from	ADP
cjal-8261	296	57	practicing	practice	VERB
cjal-8261	296	58	for	for	ADP
cjal-8261	296	59	a	a	DET
cjal-8261	296	60	period	period	NOUN
cjal-8261	296	61	of	of	ADP
cjal-8261	296	62	three	three	NUM
cjal-8261	296	63	years	year	NOUN
cjal-8261	296	64	.	.	PUNCT
cjal-8261	297	1	the	the	DET
cjal-8261	297	2	disciplinary	disciplinary	ADJ
cjal-8261	297	3	committee	committee	NOUN
cjal-8261	297	4	report	report	NOUN
cjal-8261	297	5	found	find	VERB
cjal-8261	297	6	that	that	SCONJ
cjal-8261	297	7	the	the	DET
cjal-8261	297	8	auditor	auditor	NOUN
cjal-8261	297	9	was	be	AUX
cjal-8261	297	10	guilty	guilty	ADJ
cjal-8261	297	11	of	of	ADP
cjal-8261	297	12	gross	gross	ADJ
cjal-8261	297	13	negligence	negligence	NOUN
cjal-8261	297	14	.	.	PUNCT
cjal-8261	298	1	100	100	NUM
cjal-8261	298	2	the	the	DET
cjal-8261	298	3	main	main	ADJ
cjal-8261	298	4	charge	charge	NOUN
cjal-8261	298	5	against	against	ADP
cjal-8261	298	6	the	the	DET
cjal-8261	298	7	auditor	auditor	NOUN
cjal-8261	298	8	was	be	AUX
cjal-8261	298	9	that	that	SCONJ
cjal-8261	298	10	he	he	PRON
cjal-8261	298	11	did	do	AUX
cjal-8261	298	12	not	not	PART
cjal-8261	298	13	verify	verify	VERB
cjal-8261	298	14	the	the	DET
cjal-8261	298	15	cash	cash	NOUN
cjal-8261	298	16	in	in	ADP
cjal-8261	298	17	hand	hand	NOUN
cjal-8261	298	18	held	hold	VERB
cjal-8261	298	19	by	by	ADP
cjal-8261	298	20	the	the	DET
cjal-8261	298	21	bank.101	bank.101	NOUN
cjal-8261	298	22	in	in	ADP
cjal-8261	298	23	this	this	DET
cjal-8261	298	24	decision	decision	NOUN
cjal-8261	298	25	,	,	PUNCT
cjal-8261	298	26	the	the	DET
cjal-8261	298	27	calcutta	calcutta	NOUN
cjal-8261	298	28	high	high	ADJ
cjal-8261	298	29	court	court	NOUN
cjal-8261	298	30	noted	note	VERB
cjal-8261	298	31	that	that	SCONJ
cjal-8261	298	32	the	the	DET
cjal-8261	298	33	charge	charge	NOUN
cjal-8261	298	34	against	against	ADP
cjal-8261	298	35	the	the	DET
cjal-8261	298	36	auditor	auditor	NOUN
cjal-8261	298	37	was	be	AUX
cjal-8261	298	38	not	not	PART
cjal-8261	298	39	of	of	ADP
cjal-8261	298	40	a	a	DET
cjal-8261	298	41	criminal	criminal	NOUN
cjal-8261	298	42	nature.102	nature.102	PRON
cjal-8261	298	43	thus	thus	ADV
cjal-8261	298	44	,	,	PUNCT
cjal-8261	298	45	the	the	DET
cjal-8261	298	46	lack	lack	NOUN
cjal-8261	298	47	of	of	ADP
cjal-8261	298	48	active	active	ADJ
cjal-8261	298	49	concealment	concealment	NOUN
cjal-8261	298	50	of	of	ADP
cjal-8261	298	51	the	the	DET
cjal-8261	298	52	bank	bank	NOUN
cjal-8261	298	53	’s	’s	PART
cjal-8261	298	54	position	position	NOUN
cjal-8261	298	55	from	from	ADP
cjal-8261	298	56	its	its	PRON
cjal-8261	298	57	shareholders	shareholder	NOUN
cjal-8261	298	58	was	be	AUX
cjal-8261	298	59	not	not	PART
cjal-8261	298	60	material	material	ADJ
cjal-8261	298	61	in	in	ADP
cjal-8261	298	62	deciding	decide	VERB
cjal-8261	298	63	whether	whether	SCONJ
cjal-8261	298	64	the	the	DET
cjal-8261	298	65	auditor	auditor	NOUN
cjal-8261	298	66	was	be	AUX
cjal-8261	298	67	guilty	guilty	ADJ
cjal-8261	298	68	of	of	ADP
cjal-8261	298	69	professional	professional	ADJ
cjal-8261	298	70	misconduct.103	misconduct.103	NOUN
cjal-8261	298	71	interestingly	interestingly	ADV
cjal-8261	298	72	,	,	PUNCT
cjal-8261	298	73	though	though	SCONJ
cjal-8261	298	74	this	this	DET
cjal-8261	298	75	case	case	NOUN
cjal-8261	298	76	was	be	AUX
cjal-8261	298	77	related	relate	VERB
cjal-8261	298	78	to	to	ADP
cjal-8261	298	79	a	a	DET
cjal-8261	298	80	bank	bank	NOUN
cjal-8261	298	81	,	,	PUNCT
cjal-8261	298	82	the	the	DET
cjal-8261	298	83	calcutta	calcutta	NOUN
cjal-8261	298	84	high	high	ADJ
cjal-8261	298	85	court	court	NOUN
cjal-8261	298	86	’s	’s	PART
cjal-8261	298	87	decision	decision	NOUN
cjal-8261	298	88	did	do	AUX
cjal-8261	298	89	not	not	PART
cjal-8261	298	90	rely	rely	VERB
cjal-8261	298	91	on	on	ADP
cjal-8261	298	92	the	the	DET
cjal-8261	298	93	effects	effect	NOUN
cjal-8261	298	94	of	of	ADP
cjal-8261	298	95	the	the	DET
cjal-8261	298	96	auditor	auditor	NOUN
cjal-8261	298	97	’s	’s	PART
cjal-8261	298	98	actions	action	NOUN
cjal-8261	298	99	on	on	ADP
cjal-8261	298	100	the	the	DET
cjal-8261	298	101	public	public	NOUN
cjal-8261	298	102	’s	’s	PART
cjal-8261	298	103	money	money	NOUN
cjal-8261	298	104	held	hold	VERB
cjal-8261	298	105	by	by	ADP
cjal-8261	298	106	the	the	DET
cjal-8261	298	107	bank	bank	NOUN
cjal-8261	298	108	to	to	PART
cjal-8261	298	109	render	render	VERB
cjal-8261	298	110	its	its	PRON
cjal-8261	298	111	substantial	substantial	ADJ
cjal-8261	298	112	punishment	punishment	NOUN
cjal-8261	298	113	.	.	PUNCT
cjal-8261	299	1	the	the	DET
cjal-8261	299	2	court	court	NOUN
cjal-8261	299	3	proceeded	proceed	VERB
cjal-8261	299	4	94	94	NUM
cjal-8261	300	1	i	i	PRON
cjal-8261	300	2	d.	d.	PROPN
cjal-8261	300	3	95	95	NUM
cjal-8261	301	1	i	i	PRON
cjal-8261	301	2	d.	d.	PROPN
cjal-8261	301	3	at	at	ADP
cjal-8261	301	4	¶	¶	PROPN
cjal-8261	301	5	7	7	NUM
cjal-8261	301	6	.	.	PROPN
cjal-8261	301	7	96	96	NUM
cjal-8261	301	8	somnath	somnath	PROPN
cjal-8261	301	9	basu	basu	PROPN
cjal-8261	301	10	,	,	PUNCT
cjal-8261	301	11	supra	supra	PROPN
cjal-8261	301	12	note	note	NOUN
cjal-8261	301	13	60	60	NUM
cjal-8261	301	14	,	,	PUNCT
cjal-8261	301	15	at	at	ADP
cjal-8261	301	16	¶	¶	PROPN
cjal-8261	301	17	61	61	NUM
cjal-8261	301	18	.	.	PUNCT
cjal-8261	302	1	97	97	NUM
cjal-8261	302	2	r.	r.	PROPN
cjal-8261	302	3	rajamany	rajamany	PROPN
cjal-8261	302	4	,	,	PUNCT
cjal-8261	302	5	supra	supra	PROPN
cjal-8261	302	6	note	note	VERB
cjal-8261	302	7	87	87	NUM
cjal-8261	302	8	,	,	PUNCT
cjal-8261	302	9	at	at	ADP
cjal-8261	302	10	¶	¶	PROPN
cjal-8261	302	11	9	9	NUM
cjal-8261	302	12	.	.	NUM
cjal-8261	302	13	98	98	NUM
cjal-8261	303	1	i	i	PRON
cjal-8261	303	2	d.	d.	NOUN
cjal-8261	303	3	at	at	ADP
cjal-8261	303	4	¶¶	¶¶	PROPN
cjal-8261	303	5	8–9	8–9	NUM
cjal-8261	303	6	.	.	PROPN
cjal-8261	303	7	99	99	NUM
cjal-8261	303	8	deputy	deputy	NOUN
cjal-8261	303	9	secretary	secretary	NOUN
cjal-8261	303	10	to	to	ADP
cjal-8261	303	11	the	the	DET
cjal-8261	303	12	government	government	NOUN
cjal-8261	303	13	of	of	ADP
cjal-8261	303	14	india	india	PROPN
cjal-8261	303	15	,	,	PUNCT
cjal-8261	303	16	ministry	ministry	PROPN
cjal-8261	303	17	of	of	ADP
cjal-8261	303	18	finance	finance	PROPN
cjal-8261	303	19	v.	v.	ADP
cjal-8261	303	20	s.n	s.n	PROPN
cjal-8261	303	21	.	.	PROPN
cjal-8261	303	22	das	das	PROPN
cjal-8261	303	23	gupta	gupta	PROPN
cjal-8261	303	24	,	,	PUNCT
cjal-8261	303	25	(	(	PUNCT
cjal-8261	303	26	1955	1955	NUM
cjal-8261	303	27	)	)	PUNCT
cjal-8261	303	28	scc	scc	PROPN
cjal-8261	303	29	online	online	PROPN
cjal-8261	303	30	cal	cal	PROPN
cjal-8261	303	31	209	209	NUM
cjal-8261	303	32	,	,	PUNCT
cjal-8261	303	33	1956	1956	NUM
cjal-8261	303	34	air	air	NOUN
cjal-8261	303	35	(	(	PUNCT
cjal-8261	303	36	cal	cal	PROPN
cjal-8261	303	37	.	.	PUNCT
cjal-8261	303	38	)	)	PUNCT
cjal-8261	304	1	414	414	NUM
cjal-8261	304	2	.	.	NOUN
cjal-8261	304	3	100	100	NUM
cjal-8261	305	1	i	i	PRON
cjal-8261	305	2	d.	d.	PROPN
cjal-8261	305	3	at	at	ADP
cjal-8261	305	4	¶	¶	PROPN
cjal-8261	305	5	11	11	NUM
cjal-8261	305	6	.	.	PUNCT
cjal-8261	306	1	101	101	NUM
cjal-8261	307	1	i	i	PRON
cjal-8261	307	2	d.	d.	PROPN
cjal-8261	307	3	at	at	ADP
cjal-8261	307	4	¶¶	¶¶	PROPN
cjal-8261	307	5	7	7	NUM
cjal-8261	307	6	,	,	PUNCT
cjal-8261	307	7	19–20	19–20	NUM
cjal-8261	307	8	.	.	PUNCT
cjal-8261	307	9	102	102	NUM
cjal-8261	308	1	i	i	PRON
cjal-8261	308	2	d.	d.	PROPN
cjal-8261	308	3	at	at	ADP
cjal-8261	308	4	¶	¶	PROPN
cjal-8261	308	5	23	23	NUM
cjal-8261	308	6	.	.	PUNCT
cjal-8261	309	1	103	103	NUM
cjal-8261	309	2	i	i	PRON
cjal-8261	309	3	d.	d.	PROPN
cjal-8261	309	4	auditor	auditor	PROPN
cjal-8261	309	5	’s	’s	PART
cjal-8261	309	6	misconduct	misconduct	NOUN
cjal-8261	309	7	in	in	ADP
cjal-8261	309	8	india	india	PROPN
cjal-8261	309	9	[	[	X
cjal-8261	309	10	vol	vol	NOUN
cjal-8261	309	11	.	.	PUNCT
cjal-8261	310	1	34	34	NUM
cjal-8261	310	2	:	:	SYM
cjal-8261	310	3	93	93	NUM
cjal-8261	310	4	112	112	NUM
cjal-8261	310	5	on	on	ADP
cjal-8261	310	6	the	the	DET
cjal-8261	310	7	premise	premise	NOUN
cjal-8261	310	8	that	that	SCONJ
cjal-8261	310	9	auditors	auditor	NOUN
cjal-8261	310	10	were	be	AUX
cjal-8261	310	11	a	a	DET
cjal-8261	310	12	necessary	necessary	ADJ
cjal-8261	310	13	apparatus	apparatus	NOUN
cjal-8261	310	14	in	in	ADP
cjal-8261	310	15	a	a	DET
cjal-8261	310	16	system	system	NOUN
cjal-8261	310	17	of	of	ADP
cjal-8261	310	18	commerce	commerce	NOUN
cjal-8261	310	19	centred	centre	VERB
cjal-8261	310	20	around	around	ADP
cjal-8261	310	21	the	the	DET
cjal-8261	310	22	joint	joint	ADJ
cjal-8261	310	23	stock	stock	NOUN
cjal-8261	310	24	company.104	company.104	PROPN
cjal-8261	311	1	the	the	DET
cjal-8261	311	2	auditor	auditor	NOUN
cjal-8261	311	3	had	have	VERB
cjal-8261	311	4	a	a	DET
cjal-8261	311	5	duty	duty	NOUN
cjal-8261	311	6	to	to	PART
cjal-8261	311	7	keep	keep	VERB
cjal-8261	311	8	the	the	DET
cjal-8261	311	9	shareholders	shareholder	NOUN
cjal-8261	311	10	informed	inform	VERB
cjal-8261	311	11	so	so	SCONJ
cjal-8261	311	12	that	that	SCONJ
cjal-8261	311	13	they	they	PRON
cjal-8261	311	14	can	can	AUX
cjal-8261	311	15	hold	hold	VERB
cjal-8261	311	16	the	the	DET
cjal-8261	311	17	directors	director	NOUN
cjal-8261	311	18	of	of	ADP
cjal-8261	311	19	a	a	DET
cjal-8261	311	20	company	company	NOUN
cjal-8261	311	21	accountable	accountable	ADJ
cjal-8261	311	22	for	for	ADP
cjal-8261	311	23	their	their	PRON
cjal-8261	311	24	actions	action	NOUN
cjal-8261	311	25	.	.	PUNCT
cjal-8261	312	1	a	a	DET
cjal-8261	312	2	failure	failure	NOUN
cjal-8261	312	3	in	in	ADP
cjal-8261	312	4	performing	perform	VERB
cjal-8261	312	5	this	this	DET
cjal-8261	312	6	duty	duty	NOUN
cjal-8261	312	7	warranted	warrant	VERB
cjal-8261	312	8	a	a	DET
cjal-8261	312	9	suspension	suspension	NOUN
cjal-8261	312	10	from	from	ADP
cjal-8261	312	11	practice	practice	NOUN
cjal-8261	312	12	for	for	ADP
cjal-8261	312	13	two	two	NUM
cjal-8261	312	14	years.105	years.105	NOUN
cjal-8261	312	15	the	the	DET
cjal-8261	312	16	cases	case	NOUN
cjal-8261	312	17	discussed	discuss	VERB
cjal-8261	312	18	above	above	ADP
cjal-8261	312	19	reveal	reveal	VERB
cjal-8261	312	20	that	that	SCONJ
cjal-8261	312	21	there	there	PRON
cjal-8261	312	22	are	be	VERB
cjal-8261	312	23	some	some	DET
cjal-8261	312	24	inconsistencies	inconsistency	NOUN
cjal-8261	312	25	between	between	ADP
cjal-8261	312	26	the	the	DET
cjal-8261	312	27	decisions	decision	NOUN
cjal-8261	312	28	of	of	ADP
cjal-8261	312	29	high	high	ADJ
cjal-8261	312	30	courts	court	NOUN
cjal-8261	312	31	when	when	SCONJ
cjal-8261	312	32	it	it	PRON
cjal-8261	312	33	comes	come	VERB
cjal-8261	312	34	to	to	ADP
cjal-8261	312	35	the	the	DET
cjal-8261	312	36	standards	standard	NOUN
cjal-8261	312	37	used	use	VERB
cjal-8261	312	38	to	to	PART
cjal-8261	312	39	determine	determine	VERB
cjal-8261	312	40	whether	whether	SCONJ
cjal-8261	312	41	an	an	DET
cjal-8261	312	42	auditor	auditor	NOUN
cjal-8261	312	43	is	be	AUX
cjal-8261	312	44	guilty	guilty	ADJ
cjal-8261	312	45	of	of	ADP
cjal-8261	312	46	professional	professional	ADJ
cjal-8261	312	47	misconduct	misconduct	NOUN
cjal-8261	312	48	and	and	CCONJ
cjal-8261	312	49	the	the	DET
cjal-8261	312	50	punishment	punishment	NOUN
cjal-8261	312	51	that	that	PRON
cjal-8261	312	52	is	be	AUX
cjal-8261	312	53	warranted	warrant	VERB
cjal-8261	312	54	for	for	ADP
cjal-8261	312	55	it	it	PRON
cjal-8261	312	56	.	.	PUNCT
cjal-8261	313	1	in	in	ADP
cjal-8261	313	2	somnath	somnath	PROPN
cjal-8261	313	3	basu	basu	PROPN
cjal-8261	313	4	,	,	PUNCT
cjal-8261	313	5	the	the	DET
cjal-8261	313	6	calcutta	calcutta	NOUN
cjal-8261	313	7	high	high	ADJ
cjal-8261	313	8	court	court	NOUN
cjal-8261	313	9	held	hold	VERB
cjal-8261	313	10	that	that	SCONJ
cjal-8261	313	11	an	an	DET
cjal-8261	313	12	element	element	NOUN
cjal-8261	313	13	of	of	ADP
cjal-8261	313	14	ill	ill	ADJ
cjal-8261	313	15	-	-	PUNCT
cjal-8261	313	16	motive	motive	NOUN
cjal-8261	313	17	in	in	ADP
cjal-8261	313	18	addition	addition	NOUN
cjal-8261	313	19	to	to	ADP
cjal-8261	313	20	negligence	negligence	NOUN
cjal-8261	313	21	is	be	AUX
cjal-8261	313	22	necessary	necessary	ADJ
cjal-8261	313	23	to	to	PART
cjal-8261	313	24	establish	establish	VERB
cjal-8261	313	25	professional	professional	ADJ
cjal-8261	313	26	misconduct	misconduct	NOUN
cjal-8261	313	27	.	.	PUNCT
cjal-8261	314	1	106	106	NUM
cjal-8261	315	1	this	this	PRON
cjal-8261	315	2	aligns	align	VERB
cjal-8261	315	3	with	with	ADP
cjal-8261	315	4	the	the	DET
cjal-8261	315	5	ingredients	ingredient	NOUN
cjal-8261	315	6	of	of	ADP
cjal-8261	315	7	professional	professional	ADJ
cjal-8261	315	8	misconduct	misconduct	NOUN
cjal-8261	315	9	as	as	SCONJ
cjal-8261	315	10	described	describe	VERB
cjal-8261	315	11	by	by	ADP
cjal-8261	315	12	the	the	DET
cjal-8261	315	13	supreme	supreme	PROPN
cjal-8261	315	14	court	court	PROPN
cjal-8261	315	15	in	in	ADP
cjal-8261	315	16	cases	case	NOUN
cjal-8261	315	17	related	relate	VERB
cjal-8261	315	18	to	to	ADP
cjal-8261	315	19	advocates	advocate	NOUN
cjal-8261	315	20	and	and	CCONJ
cjal-8261	315	21	medical	medical	ADJ
cjal-8261	315	22	practitioners.107	practitioners.107	NOUN
cjal-8261	315	23	however	however	ADV
cjal-8261	315	24	,	,	PUNCT
cjal-8261	315	25	most	most	ADJ
cjal-8261	315	26	cases	case	NOUN
cjal-8261	315	27	decided	decide	VERB
cjal-8261	315	28	by	by	ADP
cjal-8261	315	29	high	high	ADJ
cjal-8261	315	30	courts	court	NOUN
cjal-8261	315	31	have	have	AUX
cjal-8261	315	32	held	hold	VERB
cjal-8261	315	33	that	that	SCONJ
cjal-8261	315	34	an	an	DET
cjal-8261	315	35	auditor	auditor	NOUN
cjal-8261	315	36	is	be	AUX
cjal-8261	315	37	guilty	guilty	ADJ
cjal-8261	315	38	of	of	ADP
cjal-8261	315	39	gross	gross	ADJ
cjal-8261	315	40	negligence	negligence	NOUN
cjal-8261	315	41	and	and	CCONJ
cjal-8261	315	42	professional	professional	ADJ
cjal-8261	315	43	misconduct	misconduct	NOUN
cjal-8261	315	44	even	even	ADV
cjal-8261	315	45	though	though	SCONJ
cjal-8261	315	46	there	there	PRON
cjal-8261	315	47	was	be	VERB
cjal-8261	315	48	no	no	DET
cjal-8261	315	49	moral	moral	ADJ
cjal-8261	315	50	turpitude	turpitude	NOUN
cjal-8261	315	51	involved	involve	VERB
cjal-8261	315	52	.	.	PUNCT
cjal-8261	316	1	these	these	DET
cjal-8261	316	2	cases	case	NOUN
cjal-8261	316	3	of	of	ADP
cjal-8261	316	4	gross	gross	ADJ
cjal-8261	316	5	negligence	negligence	NOUN
cjal-8261	316	6	have	have	AUX
cjal-8261	316	7	been	be	AUX
cjal-8261	316	8	given	give	VERB
cjal-8261	316	9	a	a	DET
cjal-8261	316	10	more	more	ADV
cjal-8261	316	11	lenient	lenient	ADJ
cjal-8261	316	12	punishment	punishment	NOUN
cjal-8261	316	13	(	(	PUNCT
cjal-8261	316	14	reprimand	reprimand	NOUN
cjal-8261	316	15	)	)	PUNCT
cjal-8261	316	16	except	except	SCONJ
cjal-8261	316	17	when	when	SCONJ
cjal-8261	316	18	the	the	DET
cjal-8261	316	19	negligence	negligence	NOUN
cjal-8261	316	20	(	(	PUNCT
cjal-8261	316	21	though	though	SCONJ
cjal-8261	316	22	without	without	ADP
cjal-8261	316	23	moral	moral	ADJ
cjal-8261	316	24	turpitude	turpitude	NOUN
cjal-8261	316	25	)	)	PUNCT
cjal-8261	316	26	was	be	AUX
cjal-8261	316	27	related	relate	VERB
cjal-8261	316	28	to	to	ADP
cjal-8261	316	29	the	the	DET
cjal-8261	316	30	audit	audit	NOUN
cjal-8261	316	31	of	of	ADP
cjal-8261	316	32	banks	bank	NOUN
cjal-8261	316	33	dealing	deal	VERB
cjal-8261	316	34	in	in	ADP
cjal-8261	316	35	public	public	ADJ
cjal-8261	316	36	money	money	NOUN
cjal-8261	316	37	.	.	PUNCT
cjal-8261	317	1	thus	thus	ADV
cjal-8261	317	2	,	,	PUNCT
cjal-8261	317	3	it	it	PRON
cjal-8261	317	4	seems	seem	VERB
cjal-8261	317	5	to	to	PART
cjal-8261	317	6	be	be	AUX
cjal-8261	317	7	easier	easy	ADJ
cjal-8261	317	8	for	for	SCONJ
cjal-8261	317	9	an	an	DET
cjal-8261	317	10	auditor	auditor	NOUN
cjal-8261	317	11	to	to	PART
cjal-8261	317	12	be	be	AUX
cjal-8261	317	13	found	find	VERB
cjal-8261	317	14	guilty	guilty	ADJ
cjal-8261	317	15	of	of	ADP
cjal-8261	317	16	gross	gross	ADJ
cjal-8261	317	17	negligence	negligence	NOUN
cjal-8261	317	18	than	than	SCONJ
cjal-8261	317	19	it	it	PRON
cjal-8261	317	20	is	be	AUX
cjal-8261	317	21	for	for	ADP
cjal-8261	317	22	other	other	ADJ
cjal-8261	317	23	professionals	professional	NOUN
cjal-8261	317	24	such	such	ADJ
cjal-8261	317	25	as	as	ADP
cjal-8261	317	26	medical	medical	ADJ
cjal-8261	317	27	practitioners	practitioner	NOUN
cjal-8261	317	28	and	and	CCONJ
cjal-8261	317	29	advocates	advocate	NOUN
cjal-8261	317	30	.	.	PUNCT
cjal-8261	318	1	this	this	DET
cjal-8261	318	2	strict	strict	ADJ
cjal-8261	318	3	approach	approach	NOUN
cjal-8261	318	4	towards	towards	ADP
cjal-8261	318	5	auditor	auditor	NOUN
cjal-8261	318	6	’s	’s	PART
cjal-8261	318	7	liability	liability	NOUN
cjal-8261	318	8	did	do	AUX
cjal-8261	318	9	not	not	PART
cjal-8261	318	10	have	have	VERB
cjal-8261	318	11	any	any	DET
cjal-8261	318	12	significant	significant	ADJ
cjal-8261	318	13	effect	effect	NOUN
cjal-8261	318	14	in	in	ADP
cjal-8261	318	15	cases	case	NOUN
cjal-8261	318	16	where	where	SCONJ
cjal-8261	318	17	the	the	DET
cjal-8261	318	18	lack	lack	NOUN
cjal-8261	318	19	of	of	ADP
cjal-8261	318	20	moral	moral	ADJ
cjal-8261	318	21	turpitude	turpitude	NOUN
cjal-8261	318	22	was	be	AUX
cjal-8261	318	23	considered	consider	VERB
cjal-8261	318	24	a	a	DET
cjal-8261	318	25	mitigating	mitigate	VERB
cjal-8261	318	26	factor	factor	NOUN
cjal-8261	318	27	.	.	PUNCT
cjal-8261	319	1	in	in	ADP
cjal-8261	319	2	these	these	DET
cjal-8261	319	3	cases	case	NOUN
cjal-8261	319	4	,	,	PUNCT
cjal-8261	319	5	the	the	DET
cjal-8261	319	6	punishment	punishment	NOUN
cjal-8261	319	7	imposed	impose	VERB
cjal-8261	319	8	was	be	AUX
cjal-8261	319	9	less	less	ADJ
cjal-8261	319	10	severe.108	severe.108	ADP
cjal-8261	319	11	however	however	ADV
cjal-8261	319	12	,	,	PUNCT
cjal-8261	319	13	in	in	ADP
cjal-8261	319	14	s.n	s.n	PROPN
cjal-8261	319	15	das	das	PROPN
cjal-8261	319	16	gupta	gupta	PROPN
cjal-8261	319	17	(	(	PUNCT
cjal-8261	319	18	discussed	discuss	VERB
cjal-8261	319	19	above	above	ADV
cjal-8261	319	20	)	)	PUNCT
cjal-8261	319	21	,	,	PUNCT
cjal-8261	319	22	and	and	CCONJ
cjal-8261	319	23	more	more	ADV
cjal-8261	319	24	recently	recently	ADV
cjal-8261	319	25	,	,	PUNCT
cjal-8261	319	26	in	in	ADP
cjal-8261	319	27	mukesh	mukesh	PROPN
cjal-8261	319	28	gang109	gang109	PROPN
cjal-8261	319	29	,	,	PUNCT
cjal-8261	319	30	auditors	auditor	NOUN
cjal-8261	319	31	have	have	AUX
cjal-8261	319	32	been	be	AUX
cjal-8261	319	33	found	find	VERB
cjal-8261	319	34	guilty	guilty	ADJ
cjal-8261	319	35	of	of	ADP
cjal-8261	319	36	gross	gross	ADJ
cjal-8261	319	37	negligence	negligence	NOUN
cjal-8261	319	38	for	for	ADP
cjal-8261	319	39	violating	violate	VERB
cjal-8261	319	40	auditing	auditing	NOUN
cjal-8261	319	41	standards	standard	NOUN
cjal-8261	319	42	without	without	ADP
cjal-8261	319	43	any	any	DET
cjal-8261	319	44	accompanying	accompanying	ADJ
cjal-8261	319	45	moral	moral	ADJ
cjal-8261	319	46	turpitude	turpitude	NOUN
cjal-8261	319	47	.	.	PUNCT
cjal-8261	320	1	importantly	importantly	ADV
cjal-8261	320	2	,	,	PUNCT
cjal-8261	320	3	they	they	PRON
cjal-8261	320	4	have	have	AUX
cjal-8261	320	5	been	be	AUX
cjal-8261	320	6	punished	punish	VERB
cjal-8261	320	7	by	by	ADP
cjal-8261	320	8	having	have	VERB
cjal-8261	320	9	their	their	PRON
cjal-8261	320	10	names	name	NOUN
cjal-8261	320	11	104	104	NUM
cjal-8261	320	12	i	i	PRON
cjal-8261	320	13	d.	d.	PROPN
cjal-8261	320	14	at	at	ADP
cjal-8261	320	15	¶	¶	PROPN
cjal-8261	320	16	34	34	NUM
cjal-8261	320	17	.	.	PUNCT
cjal-8261	321	1	105	105	NUM
cjal-8261	322	1	i	i	PRON
cjal-8261	322	2	d.	d.	PROPN
cjal-8261	322	3	at	at	ADP
cjal-8261	322	4	¶¶	¶¶	PROPN
cjal-8261	322	5	34–35	34–35	NUM
cjal-8261	322	6	.	.	PUNCT
cjal-8261	323	1	106	106	NUM
cjal-8261	323	2	somnath	somnath	PROPN
cjal-8261	323	3	basu	basu	PROPN
cjal-8261	323	4	,	,	PUNCT
cjal-8261	323	5	supra	supra	PROPN
cjal-8261	323	6	note	note	NOUN
cjal-8261	323	7	60	60	NUM
cjal-8261	323	8	,	,	PUNCT
cjal-8261	323	9	at	at	ADP
cjal-8261	323	10	¶	¶	PROPN
cjal-8261	323	11	61	61	NUM
cjal-8261	323	12	.	.	PUNCT
cjal-8261	323	13	107	107	NUM
cjal-8261	323	14	see	see	VERB
cjal-8261	323	15	e.g.	e.g.	ADV
cjal-8261	323	16	t.a	t.a	PROPN
cjal-8261	323	17	.	.	PROPN
cjal-8261	323	18	kathiru	kathiru	PROPN
cjal-8261	323	19	v.	v.	PROPN
cjal-8261	323	20	jacob	jacob	PROPN
cjal-8261	323	21	mathai	mathai	PROPN
cjal-8261	323	22	,	,	PUNCT
cjal-8261	323	23	(	(	PUNCT
cjal-8261	323	24	2017	2017	NUM
cjal-8261	323	25	)	)	PUNCT
cjal-8261	323	26	5	5	NUM
cjal-8261	323	27	scc	scc	NOUN
cjal-8261	323	28	755	755	NUM
cjal-8261	323	29	,	,	PUNCT
cjal-8261	323	30	at	at	ADP
cjal-8261	323	31	¶¶	¶¶	PROPN
cjal-8261	323	32	11	11	NUM
cjal-8261	323	33	,	,	PUNCT
cjal-8261	323	34	17	17	NUM
cjal-8261	323	35	;	;	PUNCT
cjal-8261	323	36	jacob	jacob	PROPN
cjal-8261	323	37	mathew	mathew	PROPN
cjal-8261	323	38	v.	v.	ADP
cjal-8261	323	39	state	state	PROPN
cjal-8261	323	40	of	of	ADP
cjal-8261	323	41	punjab	punjab	PROPN
cjal-8261	323	42	&	&	CCONJ
cjal-8261	323	43	anr	anr	PROPN
cjal-8261	323	44	.	.	PROPN
cjal-8261	323	45	,	,	PUNCT
cjal-8261	323	46	(	(	PUNCT
cjal-8261	323	47	2006	2006	NUM
cjal-8261	323	48	)	)	PUNCT
cjal-8261	323	49	6	6	NUM
cjal-8261	323	50	scc	scc	NOUN
cjal-8261	323	51	1	1	NUM
cjal-8261	323	52	,	,	PUNCT
cjal-8261	323	53	at	at	ADP
cjal-8261	323	54	¶	¶	PROPN
cjal-8261	323	55	48(2	48(2	NUM
cjal-8261	323	56	)	)	PUNCT
cjal-8261	323	57	;	;	PUNCT
cjal-8261	323	58	dr	dr	PROPN
cjal-8261	323	59	.	.	PROPN
cjal-8261	323	60	suresh	suresh	PROPN
cjal-8261	323	61	gupta	gupta	PROPN
cjal-8261	323	62	v.	v.	ADP
cjal-8261	323	63	nct	nct	PROPN
cjal-8261	323	64	of	of	ADP
cjal-8261	323	65	delhi	delhi	PROPN
cjal-8261	323	66	&	&	CCONJ
cjal-8261	323	67	anr	anr	PROPN
cjal-8261	323	68	.	.	PROPN
cjal-8261	323	69	,	,	PUNCT
cjal-8261	323	70	(	(	PUNCT
cjal-8261	323	71	2004	2004	NUM
cjal-8261	323	72	)	)	PUNCT
cjal-8261	323	73	6	6	NUM
cjal-8261	323	74	scc	scc	NOUN
cjal-8261	323	75	422	422	NUM
cjal-8261	323	76	,	,	PUNCT
cjal-8261	323	77	at	at	ADP
cjal-8261	323	78	¶	¶	PROPN
cjal-8261	323	79	24	24	NUM
cjal-8261	323	80	;	;	PUNCT
cjal-8261	323	81	in	in	ADP
cjal-8261	323	82	re	re	ADP
cjal-8261	323	83	:	:	PUNCT
cjal-8261	323	84	p	p	X
cjal-8261	323	85	,	,	PUNCT
cjal-8261	323	86	an	an	DET
cjal-8261	323	87	advocate	advocate	ADJ
cjal-8261	323	88	air	air	NOUN
cjal-8261	323	89	1963	1963	NUM
cjal-8261	323	90	sc	sc	PROPN
cjal-8261	323	91	1313	1313	NUM
cjal-8261	323	92	,	,	PUNCT
cjal-8261	323	93	at	at	ADP
cjal-8261	323	94	¶	¶	PROPN
cjal-8261	323	95	7	7	NUM
cjal-8261	323	96	.	.	SYM
cjal-8261	323	97	108	108	NUM
cjal-8261	323	98	see	see	VERB
cjal-8261	323	99	registrar	registrar	NOUN
cjal-8261	323	100	of	of	ADP
cjal-8261	323	101	companies	company	NOUN
cjal-8261	323	102	v.	v.	ADP
cjal-8261	323	103	p.	p.	PROPN
cjal-8261	323	104	arunajatai	arunajatai	NOUN
cjal-8261	323	105	,	,	PUNCT
cjal-8261	323	106	(	(	PUNCT
cjal-8261	323	107	1962	1962	NUM
cjal-8261	323	108	)	)	PUNCT
cjal-8261	323	109	scc	scc	PROPN
cjal-8261	323	110	online	online	ADV
cjal-8261	323	111	mad	mad	ADJ
cjal-8261	323	112	118	118	NUM
cjal-8261	323	113	,	,	PUNCT
cjal-8261	323	114	at	at	ADP
cjal-8261	323	115	¶	¶	PROPN
cjal-8261	323	116	15	15	NUM
cjal-8261	323	117	;	;	PUNCT
cjal-8261	323	118	punjab	punjab	ADJ
cjal-8261	323	119	state	state	NOUN
cjal-8261	323	120	government	government	NOUN
cjal-8261	323	121	v.	v.	ADP
cjal-8261	323	122	k.n	k.n	PROPN
cjal-8261	323	123	chandla	chandla	NOUN
cjal-8261	323	124	,	,	PUNCT
cjal-8261	323	125	(	(	PUNCT
cjal-8261	323	126	1972	1972	NUM
cjal-8261	323	127	)	)	PUNCT
cjal-8261	323	128	scc	scc	NOUN
cjal-8261	323	129	online	online	PROPN
cjal-8261	323	130	hp	hp	PROPN
cjal-8261	323	131	66	66	NUM
cjal-8261	323	132	,	,	PUNCT
cjal-8261	323	133	at	at	ADP
cjal-8261	323	134	¶¶	¶¶	PROPN
cjal-8261	323	135	6–7	6–7	NUM
cjal-8261	323	136	.	.	PUNCT
cjal-8261	324	1	109	109	NUM
cjal-8261	324	2	mukesh	mukesh	ADJ
cjal-8261	324	3	gang	gang	NOUN
cjal-8261	324	4	,	,	PUNCT
cjal-8261	324	5	supra	supra	PROPN
cjal-8261	324	6	note	note	NOUN
cjal-8261	324	7	5	5	NUM
cjal-8261	324	8	.	.	NOUN
cjal-8261	324	9	2021	2021	NUM
cjal-8261	324	10	]	]	PUNCT
cjal-8261	324	11	columbia	columbia	PROPN
cjal-8261	324	12	journal	journal	PROPN
cjal-8261	324	13	of	of	ADP
cjal-8261	324	14	asian	asian	ADJ
cjal-8261	324	15	law	law	PROPN
cjal-8261	324	16	113	113	NUM
cjal-8261	324	17	removed	remove	VERB
cjal-8261	324	18	from	from	ADP
cjal-8261	324	19	the	the	DET
cjal-8261	324	20	register	register	NOUN
cjal-8261	324	21	of	of	ADP
cjal-8261	324	22	auditors	auditor	NOUN
cjal-8261	324	23	for	for	ADP
cjal-8261	324	24	limited	limited	ADJ
cjal-8261	324	25	periods	period	NOUN
cjal-8261	324	26	of	of	ADP
cjal-8261	324	27	time	time	NOUN
cjal-8261	324	28	,	,	PUNCT
cjal-8261	324	29	thus	thus	ADV
cjal-8261	324	30	preventing	prevent	VERB
cjal-8261	324	31	them	they	PRON
cjal-8261	324	32	from	from	ADP
cjal-8261	324	33	practicing	practice	VERB
cjal-8261	324	34	.	.	PUNCT
cjal-8261	325	1	mukesh	mukesh	PROPN
cjal-8261	325	2	gang	gang	PROPN
cjal-8261	325	3	is	be	AUX
cjal-8261	325	4	a	a	DET
cjal-8261	325	5	recent	recent	ADJ
cjal-8261	325	6	decision	decision	NOUN
cjal-8261	325	7	which	which	PRON
cjal-8261	325	8	has	have	AUX
cjal-8261	325	9	been	be	AUX
cjal-8261	325	10	rendered	render	VERB
cjal-8261	325	11	by	by	ADP
cjal-8261	325	12	the	the	DET
cjal-8261	325	13	andhra	andhra	PROPN
cjal-8261	325	14	pradesh	pradesh	PROPN
cjal-8261	325	15	high	high	PROPN
cjal-8261	325	16	court	court	PROPN
cjal-8261	325	17	and	and	CCONJ
cjal-8261	325	18	refers	refer	VERB
cjal-8261	325	19	to	to	ADP
cjal-8261	325	20	some	some	PRON
cjal-8261	325	21	of	of	ADP
cjal-8261	325	22	the	the	DET
cjal-8261	325	23	cases	case	NOUN
cjal-8261	325	24	that	that	PRON
cjal-8261	325	25	have	have	AUX
cjal-8261	325	26	been	be	AUX
cjal-8261	325	27	discussed	discuss	VERB
cjal-8261	325	28	above	above	ADV
cjal-8261	325	29	.	.	PUNCT
cjal-8261	326	1	in	in	ADP
cjal-8261	326	2	mukesh	mukesh	PROPN
cjal-8261	326	3	gang	gang	PROPN
cjal-8261	326	4	,	,	PUNCT
cjal-8261	326	5	an	an	DET
cjal-8261	326	6	auditor	auditor	NOUN
cjal-8261	326	7	had	have	AUX
cjal-8261	326	8	certified	certify	VERB
cjal-8261	326	9	that	that	SCONJ
cjal-8261	326	10	the	the	DET
cjal-8261	326	11	promoters	promoter	NOUN
cjal-8261	326	12	of	of	ADP
cjal-8261	326	13	a	a	DET
cjal-8261	326	14	company	company	NOUN
cjal-8261	326	15	had	have	AUX
cjal-8261	326	16	contributed	contribute	VERB
cjal-8261	326	17	inr	inr	PROPN
cjal-8261	326	18	22,500,000	22,500,000	NUM
cjal-8261	326	19	(	(	PUNCT
cjal-8261	326	20	approximately	approximately	ADV
cjal-8261	326	21	usd	usd	NOUN
cjal-8261	326	22	300,000	300,000	NUM
cjal-8261	326	23	)	)	PUNCT
cjal-8261	326	24	through	through	ADP
cjal-8261	326	25	the	the	DET
cjal-8261	326	26	purchase	purchase	NOUN
cjal-8261	326	27	of	of	ADP
cjal-8261	326	28	shares	share	NOUN
cjal-8261	326	29	.	.	PUNCT
cjal-8261	327	1	110	110	NUM
cjal-8261	327	2	however	however	ADV
cjal-8261	327	3	,	,	PUNCT
cjal-8261	327	4	the	the	DET
cjal-8261	327	5	actual	actual	ADJ
cjal-8261	327	6	contribution	contribution	NOUN
cjal-8261	327	7	was	be	AUX
cjal-8261	327	8	only	only	ADV
cjal-8261	327	9	inr	inr	PROPN
cjal-8261	327	10	3,500,000	3,500,000	NUM
cjal-8261	327	11	(	(	PUNCT
cjal-8261	327	12	approximately	approximately	ADV
cjal-8261	327	13	usd	usd	NOUN
cjal-8261	327	14	46,665	46,665	NUM
cjal-8261	327	15	)	)	PUNCT
cjal-8261	327	16	.	.	PUNCT
cjal-8261	328	1	the	the	DET
cjal-8261	328	2	cheques	cheque	NOUN
cjal-8261	328	3	issued	issue	VERB
cjal-8261	328	4	by	by	ADP
cjal-8261	328	5	the	the	DET
cjal-8261	328	6	promoters	promoter	NOUN
cjal-8261	328	7	for	for	ADP
cjal-8261	328	8	the	the	DET
cjal-8261	328	9	remaining	remain	VERB
cjal-8261	328	10	amounts	amount	NOUN
cjal-8261	328	11	had	have	AUX
cjal-8261	328	12	bounced	bounce	VERB
cjal-8261	328	13	but	but	CCONJ
cjal-8261	328	14	shares	share	NOUN
cjal-8261	328	15	worth	worth	ADJ
cjal-8261	328	16	inr	inr	PROPN
cjal-8261	328	17	22,500,000	22,500,000	NUM
cjal-8261	328	18	were	be	AUX
cjal-8261	328	19	still	still	ADV
cjal-8261	328	20	allotted	allot	VERB
cjal-8261	328	21	to	to	ADP
cjal-8261	328	22	them.111	them.111	PROPN
cjal-8261	328	23	the	the	DET
cjal-8261	328	24	receipt	receipt	NOUN
cjal-8261	328	25	of	of	ADP
cjal-8261	328	26	the	the	DET
cjal-8261	328	27	cheques	cheque	NOUN
cjal-8261	328	28	was	be	AUX
cjal-8261	328	29	recorded	record	VERB
cjal-8261	328	30	in	in	ADP
cjal-8261	328	31	the	the	DET
cjal-8261	328	32	books	book	NOUN
cjal-8261	328	33	of	of	ADP
cjal-8261	328	34	account	account	NOUN
cjal-8261	328	35	of	of	ADP
cjal-8261	328	36	the	the	DET
cjal-8261	328	37	company	company	NOUN
cjal-8261	328	38	and	and	CCONJ
cjal-8261	328	39	the	the	DET
cjal-8261	328	40	auditor	auditor	NOUN
cjal-8261	328	41	said	say	VERB
cjal-8261	328	42	that	that	SCONJ
cjal-8261	328	43	he	he	PRON
cjal-8261	328	44	did	do	AUX
cjal-8261	328	45	not	not	PART
cjal-8261	328	46	expect	expect	VERB
cjal-8261	328	47	them	they	PRON
cjal-8261	328	48	to	to	PART
cjal-8261	328	49	bounce.112	bounce.112	VERB
cjal-8261	328	50	the	the	DET
cjal-8261	328	51	auditor	auditor	NOUN
cjal-8261	328	52	admitted	admit	VERB
cjal-8261	328	53	that	that	SCONJ
cjal-8261	328	54	he	he	PRON
cjal-8261	328	55	should	should	AUX
cjal-8261	328	56	have	have	AUX
cjal-8261	328	57	qualified	qualify	VERB
cjal-8261	328	58	his	his	PRON
cjal-8261	328	59	certification	certification	NOUN
cjal-8261	328	60	by	by	ADP
cjal-8261	328	61	stating	state	VERB
cjal-8261	328	62	that	that	SCONJ
cjal-8261	328	63	the	the	DET
cjal-8261	328	64	promoters	promoter	NOUN
cjal-8261	328	65	’	’	PART
cjal-8261	328	66	contribution	contribution	NOUN
cjal-8261	328	67	was	be	AUX
cjal-8261	328	68	subject	subject	ADJ
cjal-8261	328	69	to	to	ADP
cjal-8261	328	70	the	the	DET
cjal-8261	328	71	promoter	promoter	NOUN
cjal-8261	328	72	’	'	PUNCT
cjal-8261	328	73	cheques	cheque	NOUN
cjal-8261	328	74	being	be	AUX
cjal-8261	328	75	cleared.113	cleared.113	ADJ
cjal-8261	328	76	while	while	SCONJ
cjal-8261	328	77	the	the	DET
cjal-8261	328	78	auditor	auditor	NOUN
cjal-8261	328	79	admitted	admit	VERB
cjal-8261	328	80	to	to	ADP
cjal-8261	328	81	a	a	DET
cjal-8261	328	82	professional	professional	ADJ
cjal-8261	328	83	lapse	lapse	NOUN
cjal-8261	328	84	on	on	ADP
cjal-8261	328	85	his	his	PRON
cjal-8261	328	86	part	part	NOUN
cjal-8261	328	87	,	,	PUNCT
cjal-8261	328	88	he	he	PRON
cjal-8261	328	89	argued	argue	VERB
cjal-8261	328	90	that	that	SCONJ
cjal-8261	328	91	he	he	PRON
cjal-8261	328	92	was	be	AUX
cjal-8261	328	93	not	not	PART
cjal-8261	328	94	guilty	guilty	ADJ
cjal-8261	328	95	of	of	ADP
cjal-8261	328	96	gross	gross	ADJ
cjal-8261	328	97	negligence	negligence	NOUN
cjal-8261	328	98	and	and	CCONJ
cjal-8261	328	99	misconduct	misconduct	NOUN
cjal-8261	328	100	as	as	SCONJ
cjal-8261	328	101	his	his	PRON
cjal-8261	328	102	actions	action	NOUN
cjal-8261	328	103	were	be	AUX
cjal-8261	328	104	neither	neither	CCONJ
cjal-8261	328	105	intentional	intentional	ADJ
cjal-8261	328	106	nor	nor	CCONJ
cjal-8261	328	107	planned	plan	VERB
cjal-8261	328	108	.	.	PUNCT
cjal-8261	329	1	114	114	NUM
cjal-8261	329	2	the	the	DET
cjal-8261	329	3	auditor	auditor	NOUN
cjal-8261	329	4	relied	rely	VERB
cjal-8261	329	5	on	on	ADP
cjal-8261	329	6	somnath	somnath	NOUN
cjal-8261	329	7	basu115	basu115	PROPN
cjal-8261	329	8	to	to	PART
cjal-8261	329	9	substantiate	substantiate	VERB
cjal-8261	329	10	his	his	PRON
cjal-8261	329	11	stance	stance	NOUN
cjal-8261	329	12	that	that	SCONJ
cjal-8261	329	13	negligence	negligence	NOUN
cjal-8261	329	14	without	without	ADP
cjal-8261	329	15	any	any	DET
cjal-8261	329	16	wilful	wilful	ADJ
cjal-8261	329	17	transgression	transgression	NOUN
cjal-8261	329	18	can	can	AUX
cjal-8261	329	19	not	not	PART
cjal-8261	329	20	amount	amount	VERB
cjal-8261	329	21	to	to	ADP
cjal-8261	329	22	gross	gross	ADJ
cjal-8261	329	23	negligence	negligence	NOUN
cjal-8261	329	24	.	.	PUNCT
cjal-8261	330	1	the	the	DET
cjal-8261	330	2	high	high	ADJ
cjal-8261	330	3	court	court	NOUN
cjal-8261	330	4	,	,	PUNCT
cjal-8261	330	5	however	however	ADV
cjal-8261	330	6	,	,	PUNCT
cjal-8261	330	7	was	be	AUX
cjal-8261	330	8	more	more	ADV
cjal-8261	330	9	persuaded	persuade	VERB
cjal-8261	330	10	by	by	ADP
cjal-8261	330	11	the	the	DET
cjal-8261	330	12	decision	decision	NOUN
cjal-8261	330	13	in	in	ADP
cjal-8261	330	14	s.n	s.n	PROPN
cjal-8261	330	15	das	das	PROPN
cjal-8261	330	16	gupta.116	gupta.116	NOUN
cjal-8261	330	17	the	the	DET
cjal-8261	330	18	court	court	NOUN
cjal-8261	330	19	held	hold	VERB
cjal-8261	330	20	that	that	SCONJ
cjal-8261	330	21	while	while	SCONJ
cjal-8261	330	22	acting	act	VERB
cjal-8261	330	23	with	with	ADP
cjal-8261	330	24	an	an	DET
cjal-8261	330	25	intention	intention	NOUN
cjal-8261	330	26	to	to	PART
cjal-8261	330	27	defraud	defraud	VERB
cjal-8261	330	28	would	would	AUX
cjal-8261	330	29	amount	amount	VERB
cjal-8261	330	30	to	to	ADP
cjal-8261	330	31	gross	gross	ADJ
cjal-8261	330	32	negligence	negligence	NOUN
cjal-8261	330	33	,	,	PUNCT
cjal-8261	330	34	it	it	PRON
cjal-8261	330	35	was	be	AUX
cjal-8261	330	36	not	not	PART
cjal-8261	330	37	an	an	DET
cjal-8261	330	38	essential	essential	ADJ
cjal-8261	330	39	ingredient	ingredient	NOUN
cjal-8261	330	40	to	to	PART
cjal-8261	330	41	establish	establish	VERB
cjal-8261	330	42	gross	gross	ADJ
cjal-8261	330	43	negligence	negligence	NOUN
cjal-8261	330	44	.	.	PUNCT
cjal-8261	331	1	for	for	ADP
cjal-8261	331	2	the	the	DET
cjal-8261	331	3	court	court	NOUN
cjal-8261	331	4	,	,	PUNCT
cjal-8261	331	5	negligently	negligently	ADV
cjal-8261	331	6	carrying	carry	VERB
cjal-8261	331	7	out	out	ADP
cjal-8261	331	8	a	a	DET
cjal-8261	331	9	statutory	statutory	ADJ
cjal-8261	331	10	duty	duty	NOUN
cjal-8261	331	11	(	(	PUNCT
cjal-8261	331	12	issuing	issue	VERB
cjal-8261	331	13	a	a	DET
cjal-8261	331	14	certificate	certificate	NOUN
cjal-8261	331	15	for	for	ADP
cjal-8261	331	16	the	the	DET
cjal-8261	331	17	public	public	ADJ
cjal-8261	331	18	issue	issue	NOUN
cjal-8261	331	19	of	of	ADP
cjal-8261	331	20	shares	share	NOUN
cjal-8261	331	21	)	)	PUNCT
cjal-8261	331	22	would	would	AUX
cjal-8261	331	23	automatically	automatically	ADV
cjal-8261	331	24	amount	amount	VERB
cjal-8261	331	25	to	to	ADP
cjal-8261	331	26	gross	gross	ADJ
cjal-8261	331	27	negligence.117	negligence.117	NOUN
cjal-8261	331	28	the	the	DET
cjal-8261	331	29	court	court	NOUN
cjal-8261	331	30	then	then	ADV
cjal-8261	331	31	went	go	VERB
cjal-8261	331	32	on	on	ADP
cjal-8261	331	33	to	to	PART
cjal-8261	331	34	assert	assert	VERB
cjal-8261	331	35	that	that	SCONJ
cjal-8261	331	36	the	the	DET
cjal-8261	331	37	auditor	auditor	NOUN
cjal-8261	331	38	was	be	AUX
cjal-8261	331	39	grossly	grossly	ADV
cjal-8261	331	40	negligent	negligent	ADJ
cjal-8261	331	41	in	in	ADP
cjal-8261	331	42	carrying	carry	VERB
cjal-8261	331	43	out	out	ADP
cjal-8261	331	44	his	his	PRON
cjal-8261	331	45	duties	duty	NOUN
cjal-8261	331	46	,	,	PUNCT
cjal-8261	331	47	because	because	SCONJ
cjal-8261	331	48	he	he	PRON
cjal-8261	331	49	did	do	AUX
cjal-8261	331	50	not	not	PART
cjal-8261	331	51	verify	verify	VERB
cjal-8261	331	52	if	if	SCONJ
cjal-8261	331	53	the	the	DET
cjal-8261	331	54	cheques	cheque	NOUN
cjal-8261	331	55	of	of	ADP
cjal-8261	331	56	the	the	DET
cjal-8261	331	57	promoters	promoter	NOUN
cjal-8261	331	58	had	have	AUX
cjal-8261	331	59	actually	actually	ADV
cjal-8261	331	60	cleared	clear	VERB
cjal-8261	331	61	.	.	PUNCT
cjal-8261	332	1	the	the	DET
cjal-8261	332	2	high	high	ADJ
cjal-8261	332	3	court	court	NOUN
cjal-8261	332	4	ultimately	ultimately	ADV
cjal-8261	332	5	recommended	recommend	VERB
cjal-8261	332	6	that	that	SCONJ
cjal-8261	332	7	the	the	DET
cjal-8261	332	8	auditor	auditor	NOUN
cjal-8261	332	9	should	should	AUX
cjal-8261	332	10	be	be	AUX
cjal-8261	332	11	suspended	suspend	VERB
cjal-8261	332	12	from	from	ADP
cjal-8261	332	13	practicing	practice	VERB
cjal-8261	332	14	for	for	ADP
cjal-8261	332	15	a	a	DET
cjal-8261	332	16	period	period	NOUN
cjal-8261	332	17	of	of	ADP
cjal-8261	332	18	three	three	NUM
cjal-8261	332	19	years.118	years.118	NOUN
cjal-8261	332	20	110	110	NUM
cjal-8261	332	21	i	i	PRON
cjal-8261	332	22	d.	d.	PROPN
cjal-8261	332	23	at	at	ADP
cjal-8261	332	24	¶	¶	PROPN
cjal-8261	332	25	54	54	NUM
cjal-8261	332	26	.	.	PUNCT
cjal-8261	332	27	111	111	NUM
cjal-8261	333	1	i	i	PROPN
cjal-8261	333	2	d.	d.	PROPN
cjal-8261	333	3	112	112	NUM
cjal-8261	334	1	i	i	PROPN
cjal-8261	334	2	d.	d.	PROPN
cjal-8261	334	3	113	113	NUM
cjal-8261	335	1	i	i	PRON
cjal-8261	335	2	d.	d.	PROPN
cjal-8261	335	3	at	at	ADP
cjal-8261	335	4	¶	¶	PROPN
cjal-8261	335	5	46	46	NUM
cjal-8261	335	6	.	.	PUNCT
cjal-8261	335	7	114	114	NUM
cjal-8261	336	1	i	i	PRON
cjal-8261	336	2	d.	d.	PROPN
cjal-8261	336	3	at	at	ADP
cjal-8261	336	4	¶¶	¶¶	PROPN
cjal-8261	336	5	46	46	NUM
cjal-8261	336	6	,	,	PUNCT
cjal-8261	336	7	69	69	NUM
cjal-8261	336	8	.	.	PUNCT
cjal-8261	336	9	115	115	NUM
cjal-8261	337	1	i	i	PRON
cjal-8261	337	2	d.	d.	PROPN
cjal-8261	337	3	at	at	ADP
cjal-8261	337	4	¶	¶	PROPN
cjal-8261	337	5	103	103	NUM
cjal-8261	337	6	.	.	PUNCT
cjal-8261	338	1	116	116	NUM
cjal-8261	339	1	i	i	PRON
cjal-8261	339	2	d.	d.	PROPN
cjal-8261	339	3	at	at	ADP
cjal-8261	339	4	¶	¶	PROPN
cjal-8261	339	5	111	111	NUM
cjal-8261	339	6	.	.	PUNCT
cjal-8261	340	1	117	117	NUM
cjal-8261	340	2	companies	company	NOUN
cjal-8261	340	3	act	act	VERB
cjal-8261	340	4	,	,	PUNCT
cjal-8261	340	5	no	no	INTJ
cjal-8261	340	6	.	.	NOUN
cjal-8261	340	7	1	1	NUM
cjal-8261	340	8	,	,	PUNCT
cjal-8261	340	9	acts	act	NOUN
cjal-8261	340	10	of	of	ADP
cjal-8261	340	11	parliament	parliament	NOUN
cjal-8261	340	12	,	,	PUNCT
cjal-8261	340	13	1956	1956	NUM
cjal-8261	340	14	(	(	PUNCT
cjal-8261	340	15	india	india	PROPN
cjal-8261	340	16	)	)	PUNCT
cjal-8261	340	17	,	,	PUNCT
cjal-8261	340	18	§	§	PROPN
cjal-8261	340	19	227	227	NUM
cjal-8261	340	20	.	.	PUNCT
cjal-8261	340	21	118	118	NUM
cjal-8261	340	22	mukesh	mukesh	ADJ
cjal-8261	340	23	gang	gang	NOUN
cjal-8261	340	24	,	,	PUNCT
cjal-8261	340	25	supra	supra	PROPN
cjal-8261	340	26	note	note	NOUN
cjal-8261	340	27	5	5	NUM
cjal-8261	340	28	,	,	PUNCT
cjal-8261	340	29	at	at	ADP
cjal-8261	340	30	¶¶	¶¶	PROPN
cjal-8261	340	31	54	54	NUM
cjal-8261	340	32	,	,	PUNCT
cjal-8261	340	33	80	80	NUM
cjal-8261	340	34	.	.	PUNCT
cjal-8261	341	1	auditor	auditor	PROPN
cjal-8261	341	2	’s	’s	PART
cjal-8261	341	3	misconduct	misconduct	NOUN
cjal-8261	341	4	in	in	ADP
cjal-8261	341	5	india	india	PROPN
cjal-8261	341	6	[	[	X
cjal-8261	341	7	vol	vol	NOUN
cjal-8261	341	8	.	.	PUNCT
cjal-8261	342	1	34	34	NUM
cjal-8261	342	2	:	:	PUNCT
cjal-8261	342	3	93	93	NUM
cjal-8261	342	4	114	114	NUM
cjal-8261	342	5	maintaining	maintain	VERB
cjal-8261	342	6	flexibility	flexibility	NOUN
cjal-8261	342	7	in	in	ADP
cjal-8261	342	8	the	the	DET
cjal-8261	342	9	approach	approach	NOUN
cjal-8261	342	10	to	to	ADP
cjal-8261	342	11	auditors	auditor	NOUN
cjal-8261	342	12	’	’	PART
cjal-8261	342	13	liability	liability	NOUN
cjal-8261	342	14	the	the	DET
cjal-8261	342	15	decision	decision	NOUN
cjal-8261	342	16	in	in	ADP
cjal-8261	342	17	mukesh	mukesh	PROPN
cjal-8261	342	18	gang	gang	NOUN
cjal-8261	342	19	is	be	AUX
cjal-8261	342	20	worrying	worry	VERB
cjal-8261	342	21	because	because	SCONJ
cjal-8261	342	22	it	it	PRON
cjal-8261	342	23	seems	seem	VERB
cjal-8261	342	24	to	to	PART
cjal-8261	342	25	leave	leave	VERB
cjal-8261	342	26	no	no	DET
cjal-8261	342	27	room	room	NOUN
cjal-8261	342	28	for	for	ADP
cjal-8261	342	29	error	error	NOUN
cjal-8261	342	30	for	for	ADP
cjal-8261	342	31	the	the	DET
cjal-8261	342	32	auditor	auditor	NOUN
cjal-8261	342	33	.	.	PUNCT
cjal-8261	343	1	the	the	DET
cjal-8261	343	2	court	court	NOUN
cjal-8261	343	3	was	be	AUX
cjal-8261	343	4	not	not	PART
cjal-8261	343	5	able	able	ADJ
cjal-8261	343	6	to	to	PART
cjal-8261	343	7	articulate	articulate	VERB
cjal-8261	343	8	why	why	SCONJ
cjal-8261	343	9	the	the	DET
cjal-8261	343	10	verification	verification	NOUN
cjal-8261	343	11	carried	carry	VERB
cjal-8261	343	12	out	out	ADP
cjal-8261	343	13	by	by	ADP
cjal-8261	343	14	ensuring	ensure	VERB
cjal-8261	343	15	that	that	SCONJ
cjal-8261	343	16	cheques	cheque	NOUN
cjal-8261	343	17	were	be	AUX
cjal-8261	343	18	issued	issue	VERB
cjal-8261	343	19	was	be	AUX
cjal-8261	343	20	inadequate	inadequate	ADJ
cjal-8261	343	21	.	.	PUNCT
cjal-8261	344	1	it	it	PRON
cjal-8261	344	2	is	be	AUX
cjal-8261	344	3	now	now	ADV
cjal-8261	344	4	unclear	unclear	ADJ
cjal-8261	344	5	how	how	SCONJ
cjal-8261	344	6	far	far	ADV
cjal-8261	344	7	an	an	DET
cjal-8261	344	8	auditor	auditor	NOUN
cjal-8261	344	9	would	would	AUX
cjal-8261	344	10	need	need	VERB
cjal-8261	344	11	to	to	PART
cjal-8261	344	12	go	go	VERB
cjal-8261	344	13	in	in	ADP
cjal-8261	344	14	order	order	NOUN
cjal-8261	344	15	to	to	PART
cjal-8261	344	16	ensure	ensure	VERB
cjal-8261	344	17	that	that	SCONJ
cjal-8261	344	18	no	no	DET
cjal-8261	344	19	fraud	fraud	NOUN
cjal-8261	344	20	on	on	ADP
cjal-8261	344	21	the	the	DET
cjal-8261	344	22	investors	investor	NOUN
cjal-8261	344	23	or	or	CCONJ
cjal-8261	344	24	shareholders	shareholder	NOUN
cjal-8261	344	25	is	be	AUX
cjal-8261	344	26	being	be	AUX
cjal-8261	344	27	carried	carry	VERB
cjal-8261	344	28	out	out	ADP
cjal-8261	344	29	by	by	ADP
cjal-8261	344	30	the	the	DET
cjal-8261	344	31	directors	director	NOUN
cjal-8261	344	32	or	or	CCONJ
cjal-8261	344	33	promoters	promoter	NOUN
cjal-8261	344	34	of	of	ADP
cjal-8261	344	35	the	the	DET
cjal-8261	344	36	company	company	NOUN
cjal-8261	344	37	.	.	PUNCT
cjal-8261	345	1	the	the	DET
cjal-8261	345	2	rationale	rationale	NOUN
cjal-8261	345	3	behind	behind	ADP
cjal-8261	345	4	category	category	NOUN
cjal-8261	345	5	i	i	PRON
cjal-8261	345	6	decisions	decision	VERB
cjal-8261	345	7	that	that	SCONJ
cjal-8261	345	8	an	an	DET
cjal-8261	345	9	omission	omission	NOUN
cjal-8261	345	10	or	or	CCONJ
cjal-8261	345	11	act	act	NOUN
cjal-8261	345	12	done	do	VERB
cjal-8261	345	13	inadvertently	inadvertently	ADV
cjal-8261	345	14	can	can	AUX
cjal-8261	345	15	not	not	PART
cjal-8261	345	16	amount	amount	VERB
cjal-8261	345	17	to	to	ADP
cjal-8261	345	18	misconduct	misconduct	NOUN
cjal-8261	345	19	is	be	AUX
cjal-8261	345	20	a	a	DET
cjal-8261	345	21	more	more	ADV
cjal-8261	345	22	persuasive	persuasive	ADJ
cjal-8261	345	23	legal	legal	ADJ
cjal-8261	345	24	standard.119	standard.119	NOUN
cjal-8261	345	25	during	during	ADP
cjal-8261	345	26	the	the	DET
cjal-8261	345	27	course	course	NOUN
cjal-8261	345	28	of	of	ADP
cjal-8261	345	29	the	the	DET
cjal-8261	345	30	audit	audit	NOUN
cjal-8261	345	31	,	,	PUNCT
cjal-8261	345	32	the	the	DET
cjal-8261	345	33	auditor	auditor	NOUN
cjal-8261	345	34	may	may	AUX
cjal-8261	345	35	be	be	AUX
cjal-8261	345	36	faced	face	VERB
cjal-8261	345	37	with	with	ADP
cjal-8261	345	38	issues	issue	NOUN
cjal-8261	345	39	that	that	PRON
cjal-8261	345	40	require	require	VERB
cjal-8261	345	41	them	they	PRON
cjal-8261	345	42	to	to	PART
cjal-8261	345	43	use	use	VERB
cjal-8261	345	44	their	their	PRON
cjal-8261	345	45	judgment	judgment	NOUN
cjal-8261	345	46	or	or	CCONJ
cjal-8261	345	47	to	to	PART
cjal-8261	345	48	interpret	interpret	VERB
cjal-8261	345	49	the	the	DET
cjal-8261	345	50	law	law	NOUN
cjal-8261	345	51	.	.	PUNCT
cjal-8261	346	1	under	under	ADP
cjal-8261	346	2	category	category	NOUN
cjal-8261	346	3	i	i	PRON
cjal-8261	346	4	cases	case	NOUN
cjal-8261	346	5	,	,	PUNCT
cjal-8261	346	6	mistakes	mistake	NOUN
cjal-8261	346	7	arising	arise	VERB
cjal-8261	346	8	because	because	SCONJ
cjal-8261	346	9	of	of	ADP
cjal-8261	346	10	the	the	DET
cjal-8261	346	11	incorrect	incorrect	ADJ
cjal-8261	346	12	judgment	judgment	NOUN
cjal-8261	346	13	call	call	NOUN
cjal-8261	346	14	or	or	CCONJ
cjal-8261	346	15	interpretation	interpretation	NOUN
cjal-8261	346	16	of	of	ADP
cjal-8261	346	17	law	law	NOUN
cjal-8261	346	18	will	will	AUX
cjal-8261	346	19	not	not	PART
cjal-8261	346	20	be	be	AUX
cjal-8261	346	21	penalized	penalize	VERB
cjal-8261	346	22	.	.	PUNCT
cjal-8261	347	1	in	in	ADP
cjal-8261	347	2	union	union	NOUN
cjal-8261	347	3	of	of	ADP
cjal-8261	347	4	india	india	PROPN
cjal-8261	347	5	v.	v.	ADP
cjal-8261	347	6	rajam	rajam	PROPN
cjal-8261	347	7	iyer,120	iyer,120	PROPN
cjal-8261	347	8	the	the	DET
cjal-8261	347	9	auditor	auditor	NOUN
cjal-8261	347	10	did	do	AUX
cjal-8261	347	11	not	not	PART
cjal-8261	347	12	alert	alert	VERB
cjal-8261	347	13	shareholders	shareholder	NOUN
cjal-8261	347	14	that	that	SCONJ
cjal-8261	347	15	the	the	DET
cjal-8261	347	16	managing	manage	VERB
cjal-8261	347	17	agents	agent	NOUN
cjal-8261	347	18	of	of	ADP
cjal-8261	347	19	the	the	DET
cjal-8261	347	20	company	company	NOUN
cjal-8261	347	21	were	be	AUX
cjal-8261	347	22	being	be	AUX
cjal-8261	347	23	paid	pay	VERB
cjal-8261	347	24	despite	despite	SCONJ
cjal-8261	347	25	the	the	DET
cjal-8261	347	26	fact	fact	NOUN
cjal-8261	347	27	that	that	SCONJ
cjal-8261	347	28	the	the	DET
cjal-8261	347	29	managing	manage	VERB
cjal-8261	347	30	agency	agency	NOUN
cjal-8261	347	31	had	have	AUX
cjal-8261	347	32	been	be	AUX
cjal-8261	347	33	dissolved	dissolve	VERB
cjal-8261	347	34	.	.	PUNCT
cjal-8261	348	1	the	the	DET
cjal-8261	348	2	auditor	auditor	NOUN
cjal-8261	348	3	argued	argue	VERB
cjal-8261	348	4	that	that	SCONJ
cjal-8261	348	5	he	he	PRON
cjal-8261	348	6	had	have	AUX
cjal-8261	348	7	proceeded	proceed	VERB
cjal-8261	348	8	based	base	VERB
cjal-8261	348	9	on	on	ADP
cjal-8261	348	10	the	the	DET
cjal-8261	348	11	articles	article	NOUN
cjal-8261	348	12	of	of	ADP
cjal-8261	348	13	association	association	NOUN
cjal-8261	348	14	of	of	ADP
cjal-8261	348	15	the	the	DET
cjal-8261	348	16	company	company	NOUN
cjal-8261	348	17	which	which	PRON
cjal-8261	348	18	allowed	allow	VERB
cjal-8261	348	19	managing	manage	VERB
cjal-8261	348	20	agents	agent	NOUN
cjal-8261	348	21	to	to	PART
cjal-8261	348	22	continue	continue	VERB
cjal-8261	348	23	their	their	PRON
cjal-8261	348	24	engagement	engagement	NOUN
cjal-8261	348	25	with	with	ADP
cjal-8261	348	26	the	the	DET
cjal-8261	348	27	company	company	NOUN
cjal-8261	348	28	until	until	SCONJ
cjal-8261	348	29	they	they	PRON
cjal-8261	348	30	were	be	AUX
cjal-8261	348	31	removed	remove	VERB
cjal-8261	348	32	because	because	SCONJ
cjal-8261	348	33	of	of	ADP
cjal-8261	348	34	misconduct	misconduct	NOUN
cjal-8261	348	35	or	or	CCONJ
cjal-8261	348	36	upon	upon	SCONJ
cjal-8261	348	37	becoming	becoming	AUX
cjal-8261	348	38	insolvent.121	insolvent.121	VERB
cjal-8261	348	39	the	the	DET
cjal-8261	348	40	madras	madras	PROPN
cjal-8261	348	41	high	high	PROPN
cjal-8261	348	42	court	court	NOUN
cjal-8261	348	43	noted	note	VERB
cjal-8261	348	44	that	that	SCONJ
cjal-8261	348	45	while	while	SCONJ
cjal-8261	348	46	the	the	DET
cjal-8261	348	47	auditor	auditor	NOUN
cjal-8261	348	48	had	have	AUX
cjal-8261	348	49	committed	commit	VERB
cjal-8261	348	50	an	an	DET
cjal-8261	348	51	error	error	NOUN
cjal-8261	348	52	of	of	ADP
cjal-8261	348	53	judgment	judgment	NOUN
cjal-8261	348	54	,	,	PUNCT
cjal-8261	348	55	he	he	PRON
cjal-8261	348	56	could	could	AUX
cjal-8261	348	57	not	not	PART
cjal-8261	348	58	be	be	AUX
cjal-8261	348	59	held	hold	VERB
cjal-8261	348	60	liable	liable	ADJ
cjal-8261	348	61	for	for	ADP
cjal-8261	348	62	gross	gross	ADJ
cjal-8261	348	63	negligence.122	negligence.122	NOUN
cjal-8261	348	64	the	the	DET
cjal-8261	348	65	category	category	NOUN
cjal-8261	348	66	i	i	PRON
cjal-8261	348	67	approach	approach	NOUN
cjal-8261	348	68	offers	offer	VERB
cjal-8261	348	69	the	the	DET
cjal-8261	348	70	same	same	ADJ
cjal-8261	348	71	leeway	leeway	NOUN
cjal-8261	348	72	to	to	ADP
cjal-8261	348	73	auditors	auditor	NOUN
cjal-8261	348	74	in	in	ADP
cjal-8261	348	75	case	case	NOUN
cjal-8261	348	76	auditors	auditor	NOUN
cjal-8261	348	77	have	have	AUX
cjal-8261	348	78	committed	commit	VERB
cjal-8261	348	79	an	an	DET
cjal-8261	348	80	error	error	NOUN
cjal-8261	348	81	in	in	ADP
cjal-8261	348	82	interpreting	interpret	VERB
cjal-8261	348	83	the	the	DET
cjal-8261	348	84	law	law	NOUN
cjal-8261	348	85	.	.	PUNCT
cjal-8261	349	1	in	in	ADP
cjal-8261	349	2	union	union	NOUN
cjal-8261	349	3	of	of	ADP
cjal-8261	349	4	india	india	PROPN
cjal-8261	349	5	v.	v.	ADP
cjal-8261	349	6	m.n	m.n	PROPN
cjal-8261	349	7	basu,123	basu,123	PROPN
cjal-8261	349	8	the	the	DET
cjal-8261	349	9	auditor	auditor	NOUN
cjal-8261	349	10	did	do	AUX
cjal-8261	349	11	not	not	PART
cjal-8261	349	12	report	report	VERB
cjal-8261	349	13	that	that	SCONJ
cjal-8261	349	14	a	a	DET
cjal-8261	349	15	public	public	ADJ
cjal-8261	349	16	company	company	NOUN
cjal-8261	349	17	had	have	AUX
cjal-8261	349	18	extended	extend	VERB
cjal-8261	349	19	a	a	DET
cjal-8261	349	20	loan	loan	NOUN
cjal-8261	349	21	without	without	ADP
cjal-8261	349	22	passing	pass	VERB
cjal-8261	349	23	a	a	DET
cjal-8261	349	24	resolution	resolution	NOUN
cjal-8261	349	25	under	under	ADP
cjal-8261	349	26	section	section	NOUN
cjal-8261	349	27	370	370	NUM
cjal-8261	349	28	of	of	ADP
cjal-8261	349	29	the	the	DET
cjal-8261	349	30	companies	company	NOUN
cjal-8261	349	31	act	act	VERB
cjal-8261	349	32	,	,	PUNCT
cjal-8261	349	33	1956	1956	NUM
cjal-8261	349	34	.	.	PUNCT
cjal-8261	350	1	the	the	DET
cjal-8261	350	2	auditor	auditor	NOUN
cjal-8261	350	3	believed	believe	VERB
cjal-8261	350	4	that	that	SCONJ
cjal-8261	350	5	section	section	NOUN
cjal-8261	350	6	370	370	NUM
cjal-8261	350	7	would	would	AUX
cjal-8261	350	8	not	not	PART
cjal-8261	350	9	apply	apply	VERB
cjal-8261	350	10	to	to	ADP
cjal-8261	350	11	loans	loan	NOUN
cjal-8261	350	12	granted	grant	VERB
cjal-8261	350	13	before	before	SCONJ
cjal-8261	350	14	the	the	DET
cjal-8261	350	15	companies	company	NOUN
cjal-8261	350	16	act	act	VERB
cjal-8261	350	17	,	,	PUNCT
cjal-8261	350	18	1956	1956	NUM
cjal-8261	350	19	came	come	VERB
cjal-8261	350	20	into	into	ADP
cjal-8261	350	21	force	force	NOUN
cjal-8261	350	22	,	,	PUNCT
cjal-8261	350	23	and	and	CCONJ
cjal-8261	350	24	the	the	DET
cjal-8261	350	25	auditor	auditor	NOUN
cjal-8261	350	26	did	do	AUX
cjal-8261	350	27	not	not	PART
cjal-8261	350	28	report	report	VERB
cjal-8261	350	29	the	the	DET
cjal-8261	350	30	apparent	apparent	ADJ
cjal-8261	350	31	irregularity	irregularity	NOUN
cjal-8261	350	32	based	base	VERB
cjal-8261	350	33	on	on	ADP
cjal-8261	350	34	this.124	this.124	PROPN
cjal-8261	350	35	the	the	DET
cjal-8261	350	36	calcutta	calcutta	NOUN
cjal-8261	350	37	high	high	ADJ
cjal-8261	350	38	court	court	NOUN
cjal-8261	350	39	acknowledged	acknowledge	VERB
cjal-8261	350	40	that	that	SCONJ
cjal-8261	350	41	the	the	DET
cjal-8261	350	42	issue	issue	NOUN
cjal-8261	350	43	119	119	NUM
cjal-8261	350	44	see	see	VERB
cjal-8261	350	45	also	also	ADV
cjal-8261	350	46	the	the	DET
cjal-8261	350	47	secretary	secretary	NOUN
cjal-8261	350	48	,	,	PUNCT
cjal-8261	350	49	council	council	PROPN
cjal-8261	350	50	of	of	ADP
cjal-8261	350	51	the	the	DET
cjal-8261	350	52	institute	institute	PROPN
cjal-8261	350	53	of	of	ADP
cjal-8261	350	54	chartered	chartered	PROPN
cjal-8261	350	55	accountants	accountant	NOUN
cjal-8261	350	56	of	of	ADP
cjal-8261	350	57	india	india	PROPN
cjal-8261	350	58	v.	v.	ADP
cjal-8261	350	59	shri	shri	PROPN
cjal-8261	350	60	k.	k.	PROPN
cjal-8261	350	61	venkatacharyulu	venkatacharyulu	PROPN
cjal-8261	350	62	,	,	PUNCT
cjal-8261	350	63	(	(	PUNCT
cjal-8261	350	64	2014	2014	NUM
cjal-8261	350	65	)	)	PUNCT
cjal-8261	350	66	scc	scc	PROPN
cjal-8261	350	67	online	online	PROPN
cjal-8261	350	68	hyd	hyd	PROPN
cjal-8261	350	69	773	773	NUM
cjal-8261	350	70	.	.	PUNCT
cjal-8261	351	1	120	120	NUM
cjal-8261	351	2	the	the	DET
cjal-8261	351	3	union	union	NOUN
cjal-8261	351	4	of	of	ADP
cjal-8261	351	5	india	india	PROPN
cjal-8261	351	6	by	by	ADP
cjal-8261	351	7	the	the	DET
cjal-8261	351	8	department	department	PROPN
cjal-8261	351	9	of	of	ADP
cjal-8261	351	10	company	company	PROPN
cjal-8261	351	11	law	law	NOUN
cjal-8261	351	12	administration	administration	NOUN
cjal-8261	351	13	,	,	PUNCT
cjal-8261	351	14	v.	v.	PROPN
cjal-8261	351	15	r.n	r.n	PROPN
cjal-8261	351	16	.	.	PROPN
cjal-8261	351	17	rajam	rajam	PROPN
cjal-8261	351	18	iyer	iyer	PROPN
cjal-8261	351	19	,	,	PUNCT
cjal-8261	351	20	(	(	PUNCT
cjal-8261	351	21	1964	1964	NUM
cjal-8261	351	22	)	)	PUNCT
cjal-8261	351	23	scc	scc	PROPN
cjal-8261	351	24	online	online	ADV
cjal-8261	351	25	mad	mad	ADJ
cjal-8261	351	26	5	5	NUM
cjal-8261	351	27	,	,	PUNCT
cjal-8261	351	28	air	air	NOUN
cjal-8261	351	29	1964	1964	NUM
cjal-8261	351	30	mad	mad	ADJ
cjal-8261	351	31	398	398	NUM
cjal-8261	351	32	.	.	PUNCT
cjal-8261	351	33	121	121	NUM
cjal-8261	352	1	i	i	PRON
cjal-8261	352	2	d.	d.	PROPN
cjal-8261	352	3	at	at	ADP
cjal-8261	352	4	210–11	210–11	PROPN
cjal-8261	352	5	.	.	PROPN
cjal-8261	353	1	122	122	NUM
cjal-8261	354	1	i	i	PRON
cjal-8261	354	2	d.	d.	PROPN
cjal-8261	354	3	123	123	NUM
cjal-8261	354	4	union	union	NOUN
cjal-8261	354	5	of	of	ADP
cjal-8261	354	6	india	india	PROPN
cjal-8261	354	7	v.	v.	PROPN
cjal-8261	354	8	m.n	m.n	PROPN
cjal-8261	354	9	basu	basu	PROPN
cjal-8261	354	10	,	,	PUNCT
cjal-8261	354	11	(	(	PUNCT
cjal-8261	354	12	1962	1962	NUM
cjal-8261	354	13	)	)	PUNCT
cjal-8261	354	14	scc	scc	PROPN
cjal-8261	354	15	online	online	PROPN
cjal-8261	354	16	cal	cal	PROPN
cjal-8261	354	17	175	175	NUM
cjal-8261	354	18	,	,	PUNCT
cjal-8261	354	19	(	(	PUNCT
cjal-8261	354	20	1963	1963	NUM
cjal-8261	354	21	)	)	PUNCT
cjal-8261	354	22	6	6	NUM
cjal-8261	354	23	flr	flr	NOUN
cjal-8261	354	24	153	153	NUM
cjal-8261	354	25	(	(	PUNCT
cjal-8261	354	26	cal	cal	PROPN
cjal-8261	354	27	)	)	PUNCT
cjal-8261	354	28	.	.	PUNCT
cjal-8261	355	1	124	124	NUM
cjal-8261	356	1	i	i	PRON
cjal-8261	356	2	d.	d.	PROPN
cjal-8261	356	3	at	at	ADP
cjal-8261	356	4	¶	¶	PROPN
cjal-8261	356	5	4	4	NUM
cjal-8261	356	6	.	.	NOUN
cjal-8261	356	7	2021	2021	NUM
cjal-8261	356	8	]	]	PUNCT
cjal-8261	356	9	columbia	columbia	PROPN
cjal-8261	356	10	journal	journal	PROPN
cjal-8261	356	11	of	of	ADP
cjal-8261	356	12	asian	asian	ADJ
cjal-8261	356	13	law	law	NOUN
cjal-8261	356	14	115	115	NUM
cjal-8261	356	15	with	with	ADP
cjal-8261	356	16	which	which	PRON
cjal-8261	356	17	the	the	DET
cjal-8261	356	18	auditor	auditor	NOUN
cjal-8261	356	19	was	be	AUX
cjal-8261	356	20	contending	contend	VERB
cjal-8261	356	21	was	be	AUX
cjal-8261	356	22	a	a	DET
cjal-8261	356	23	controversial	controversial	ADJ
cjal-8261	356	24	one.125	one.125	NOUN
cjal-8261	356	25	accordingly	accordingly	ADV
cjal-8261	356	26	,	,	PUNCT
cjal-8261	356	27	it	it	PRON
cjal-8261	356	28	held	hold	VERB
cjal-8261	356	29	that	that	SCONJ
cjal-8261	356	30	auditors	auditor	NOUN
cjal-8261	356	31	can	can	AUX
cjal-8261	356	32	not	not	PART
cjal-8261	356	33	be	be	AUX
cjal-8261	356	34	found	find	VERB
cjal-8261	356	35	guilty	guilty	ADJ
cjal-8261	356	36	of	of	ADP
cjal-8261	356	37	gross	gross	ADJ
cjal-8261	356	38	negligence	negligence	NOUN
cjal-8261	356	39	because	because	SCONJ
cjal-8261	356	40	of	of	ADP
cjal-8261	356	41	an	an	DET
cjal-8261	356	42	erroneous	erroneous	ADJ
cjal-8261	356	43	interpretation	interpretation	NOUN
cjal-8261	356	44	of	of	ADP
cjal-8261	356	45	the	the	DET
cjal-8261	356	46	law.126	law.126	NOUN
cjal-8261	356	47	it	it	PRON
cjal-8261	356	48	remains	remain	VERB
cjal-8261	356	49	unclear	unclear	ADJ
cjal-8261	356	50	whether	whether	SCONJ
cjal-8261	356	51	the	the	DET
cjal-8261	356	52	category	category	NOUN
cjal-8261	356	53	iii	iii	NOUN
cjal-8261	356	54	approach	approach	NOUN
cjal-8261	356	55	would	would	AUX
cjal-8261	356	56	make	make	VERB
cjal-8261	356	57	allowance	allowance	NOUN
cjal-8261	356	58	for	for	ADP
cjal-8261	356	59	errors	error	NOUN
cjal-8261	356	60	in	in	ADP
cjal-8261	356	61	judgment	judgment	NOUN
cjal-8261	356	62	.	.	PUNCT
cjal-8261	357	1	importantly	importantly	ADV
cjal-8261	357	2	,	,	PUNCT
cjal-8261	357	3	the	the	DET
cjal-8261	357	4	decision	decision	NOUN
cjal-8261	357	5	in	in	ADP
cjal-8261	357	6	mukesh	mukesh	PROPN
cjal-8261	357	7	gang	gang	NOUN
cjal-8261	357	8	incorrectly	incorrectly	ADV
cjal-8261	357	9	stated	state	VERB
cjal-8261	357	10	that	that	SCONJ
cjal-8261	357	11	s.n	s.n	PROPN
cjal-8261	357	12	das	das	PROPN
cjal-8261	357	13	gupta	gupta	PROPN
cjal-8261	357	14	was	be	AUX
cjal-8261	357	15	a	a	DET
cjal-8261	357	16	decision	decision	NOUN
cjal-8261	357	17	of	of	ADP
cjal-8261	357	18	the	the	DET
cjal-8261	357	19	supreme	supreme	PROPN
cjal-8261	357	20	court	court	PROPN
cjal-8261	357	21	.	.	PUNCT
cjal-8261	358	1	as	as	SCONJ
cjal-8261	358	2	already	already	ADV
cjal-8261	358	3	discussed	discuss	VERB
cjal-8261	358	4	,	,	PUNCT
cjal-8261	358	5	this	this	PRON
cjal-8261	358	6	was	be	AUX
cjal-8261	358	7	a	a	DET
cjal-8261	358	8	high	high	ADJ
cjal-8261	358	9	court	court	NOUN
cjal-8261	358	10	decision.127	decision.127	NOUN
cjal-8261	358	11	while	while	SCONJ
cjal-8261	358	12	this	this	PRON
cjal-8261	358	13	may	may	AUX
cjal-8261	358	14	have	have	AUX
cjal-8261	358	15	been	be	AUX
cjal-8261	358	16	a	a	DET
cjal-8261	358	17	clerical	clerical	ADJ
cjal-8261	358	18	error	error	NOUN
cjal-8261	358	19	,	,	PUNCT
cjal-8261	358	20	it	it	PRON
cjal-8261	358	21	is	be	AUX
cjal-8261	358	22	worth	worth	ADJ
cjal-8261	358	23	noting	note	VERB
cjal-8261	358	24	that	that	SCONJ
cjal-8261	358	25	s.n	s.n	PROPN
cjal-8261	358	26	.	.	PROPN
cjal-8261	358	27	das	das	PROPN
cjal-8261	358	28	gupta	gupta	PROPN
cjal-8261	358	29	has	have	AUX
cjal-8261	358	30	been	be	AUX
cjal-8261	358	31	misinterpreted	misinterpret	VERB
cjal-8261	358	32	in	in	ADP
cjal-8261	358	33	mukesh	mukesh	PROPN
cjal-8261	358	34	gang	gang	PROPN
cjal-8261	358	35	.	.	PUNCT
cjal-8261	359	1	according	accord	VERB
cjal-8261	359	2	to	to	ADP
cjal-8261	359	3	the	the	DET
cjal-8261	359	4	hyderabad	hyderabad	PROPN
cjal-8261	359	5	high	high	PROPN
cjal-8261	359	6	court	court	PROPN
cjal-8261	359	7	,	,	PUNCT
cjal-8261	359	8	s.n	s.n	PROPN
cjal-8261	359	9	.	.	PROPN
cjal-8261	359	10	das	das	PROPN
cjal-8261	359	11	gupta	gupta	PROPN
cjal-8261	359	12	had	have	AUX
cjal-8261	359	13	held	hold	VERB
cjal-8261	359	14	the	the	DET
cjal-8261	359	15	lack	lack	NOUN
cjal-8261	359	16	of	of	ADP
cjal-8261	359	17	any	any	DET
cjal-8261	359	18	actual	actual	ADJ
cjal-8261	359	19	monetary	monetary	ADJ
cjal-8261	359	20	loss	loss	NOUN
cjal-8261	359	21	to	to	PART
cjal-8261	359	22	be	be	AUX
cjal-8261	359	23	a	a	DET
cjal-8261	359	24	mitigating	mitigate	VERB
cjal-8261	359	25	factor	factor	NOUN
cjal-8261	359	26	when	when	SCONJ
cjal-8261	359	27	deciding	decide	VERB
cjal-8261	359	28	the	the	DET
cjal-8261	359	29	existence	existence	NOUN
cjal-8261	359	30	of	of	ADP
cjal-8261	359	31	professional	professional	ADJ
cjal-8261	359	32	misconduct.128	misconduct.128	PROPN
cjal-8261	359	33	however	however	ADV
cjal-8261	359	34	,	,	PUNCT
cjal-8261	359	35	this	this	PRON
cjal-8261	359	36	was	be	AUX
cjal-8261	359	37	not	not	PART
cjal-8261	359	38	the	the	DET
cjal-8261	359	39	case	case	NOUN
cjal-8261	359	40	.	.	PUNCT
cjal-8261	360	1	s.n	s.n	PROPN
cjal-8261	360	2	.	.	PROPN
cjal-8261	360	3	das	das	PROPN
cjal-8261	360	4	gupta	gupta	PROPN
cjal-8261	360	5	cited	cite	VERB
cjal-8261	360	6	an	an	DET
cjal-8261	360	7	english	english	ADJ
cjal-8261	360	8	case	case	NOUN
cjal-8261	360	9	which	which	PRON
cjal-8261	360	10	dismissed	dismiss	VERB
cjal-8261	360	11	charges	charge	NOUN
cjal-8261	360	12	against	against	ADP
cjal-8261	360	13	auditors	auditor	NOUN
cjal-8261	360	14	on	on	ADP
cjal-8261	360	15	the	the	DET
cjal-8261	360	16	grounds	ground	NOUN
cjal-8261	360	17	that	that	SCONJ
cjal-8261	360	18	they	they	PRON
cjal-8261	360	19	had	have	AUX
cjal-8261	360	20	conducted	conduct	VERB
cjal-8261	360	21	the	the	DET
cjal-8261	360	22	required	require	VERB
cjal-8261	360	23	enquiries	enquiry	NOUN
cjal-8261	360	24	and	and	CCONJ
cjal-8261	360	25	that	that	SCONJ
cjal-8261	360	26	there	there	PRON
cjal-8261	360	27	was	be	VERB
cjal-8261	360	28	no	no	DET
cjal-8261	360	29	monetary	monetary	ADJ
cjal-8261	360	30	loss	loss	NOUN
cjal-8261	360	31	suffered	suffer	VERB
cjal-8261	360	32	due	due	ADP
cjal-8261	360	33	to	to	ADP
cjal-8261	360	34	the	the	DET
cjal-8261	360	35	error	error	NOUN
cjal-8261	360	36	in	in	ADP
cjal-8261	360	37	their	their	PRON
cjal-8261	360	38	statement.129	statement.129	NOUN
cjal-8261	360	39	even	even	ADV
cjal-8261	360	40	when	when	SCONJ
cjal-8261	360	41	discussing	discuss	VERB
cjal-8261	360	42	the	the	DET
cjal-8261	360	43	english	english	ADJ
cjal-8261	360	44	case	case	NOUN
cjal-8261	360	45	,	,	PUNCT
cjal-8261	360	46	the	the	DET
cjal-8261	360	47	court	court	NOUN
cjal-8261	360	48	in	in	ADP
cjal-8261	360	49	s.n	s.n	PROPN
cjal-8261	360	50	.	.	PROPN
cjal-8261	360	51	das	das	PROPN
cjal-8261	360	52	gupta	gupta	PROPN
cjal-8261	360	53	emphasized	emphasize	VERB
cjal-8261	360	54	that	that	SCONJ
cjal-8261	360	55	the	the	DET
cjal-8261	360	56	auditors	auditor	NOUN
cjal-8261	360	57	had	have	AUX
cjal-8261	360	58	conducted	conduct	VERB
cjal-8261	360	59	adequate	adequate	ADJ
cjal-8261	360	60	enquiries	enquiry	NOUN
cjal-8261	360	61	.	.	PUNCT
cjal-8261	361	1	it	it	PRON
cjal-8261	361	2	was	be	AUX
cjal-8261	361	3	the	the	DET
cjal-8261	361	4	auditors	auditor	NOUN
cjal-8261	361	5	’	'	PUNCT
cjal-8261	361	6	due	due	ADJ
cjal-8261	361	7	diligence	diligence	NOUN
cjal-8261	361	8	and	and	CCONJ
cjal-8261	361	9	not	not	PART
cjal-8261	361	10	the	the	DET
cjal-8261	361	11	lack	lack	NOUN
cjal-8261	361	12	of	of	ADP
cjal-8261	361	13	actual	actual	ADJ
cjal-8261	361	14	damage	damage	NOUN
cjal-8261	361	15	caused	cause	VERB
cjal-8261	361	16	by	by	ADP
cjal-8261	361	17	their	their	PRON
cjal-8261	361	18	error	error	NOUN
cjal-8261	361	19	in	in	ADP
cjal-8261	361	20	their	their	PRON
cjal-8261	361	21	certification	certification	NOUN
cjal-8261	361	22	which	which	PRON
cjal-8261	361	23	led	lead	VERB
cjal-8261	361	24	to	to	ADP
cjal-8261	361	25	a	a	DET
cjal-8261	361	26	finding	finding	NOUN
cjal-8261	361	27	that	that	SCONJ
cjal-8261	361	28	they	they	PRON
cjal-8261	361	29	were	be	AUX
cjal-8261	361	30	not	not	PART
cjal-8261	361	31	guilty	guilty	ADJ
cjal-8261	361	32	of	of	ADP
cjal-8261	361	33	gross	gross	ADJ
cjal-8261	361	34	negligence	negligence	NOUN
cjal-8261	361	35	.	.	PUNCT
cjal-8261	362	1	130	130	NUM
cjal-8261	362	2	in	in	ADP
cjal-8261	362	3	conclusion	conclusion	NOUN
cjal-8261	362	4	,	,	PUNCT
cjal-8261	362	5	s.n	s.n	PROPN
cjal-8261	362	6	.	.	PROPN
cjal-8261	362	7	das	das	PROPN
cjal-8261	362	8	gupta	gupta	PROPN
cjal-8261	362	9	held	hold	VERB
cjal-8261	362	10	that	that	SCONJ
cjal-8261	362	11	the	the	DET
cjal-8261	362	12	auditor	auditor	NOUN
cjal-8261	362	13	in	in	ADP
cjal-8261	362	14	its	its	PRON
cjal-8261	362	15	own	own	ADJ
cjal-8261	362	16	case	case	NOUN
cjal-8261	362	17	was	be	AUX
cjal-8261	362	18	guilty	guilty	ADJ
cjal-8261	362	19	of	of	ADP
cjal-8261	362	20	gross	gross	ADJ
cjal-8261	362	21	negligence	negligence	NOUN
cjal-8261	362	22	for	for	ADP
cjal-8261	362	23	not	not	PART
cjal-8261	362	24	verifying	verify	VERB
cjal-8261	362	25	the	the	DET
cjal-8261	362	26	assertions	assertion	NOUN
cjal-8261	362	27	in	in	ADP
cjal-8261	362	28	the	the	DET
cjal-8261	362	29	financial	financial	ADJ
cjal-8261	362	30	statement	statement	NOUN
cjal-8261	362	31	he	he	PRON
cjal-8261	362	32	had	have	VERB
cjal-8261	362	33	audited.131	audited.131	NOUN
cjal-8261	362	34	this	this	DET
cjal-8261	362	35	case	case	NOUN
cjal-8261	362	36	would	would	AUX
cjal-8261	362	37	have	have	AUX
cjal-8261	362	38	supported	support	VERB
cjal-8261	362	39	the	the	DET
cjal-8261	362	40	approach	approach	NOUN
cjal-8261	362	41	of	of	ADP
cjal-8261	362	42	mukesh	mukesh	PROPN
cjal-8261	362	43	gang	gang	PROPN
cjal-8261	362	44	.	.	PUNCT
cjal-8261	363	1	peculiarly	peculiarly	ADV
cjal-8261	363	2	,	,	PUNCT
cjal-8261	363	3	the	the	DET
cjal-8261	363	4	court	court	NOUN
cjal-8261	363	5	in	in	ADP
cjal-8261	363	6	mukesh	mukesh	PROPN
cjal-8261	363	7	gang	gang	PROPN
cjal-8261	363	8	stated	state	VERB
cjal-8261	363	9	that	that	SCONJ
cjal-8261	363	10	s.n	s.n	PROPN
cjal-8261	363	11	.	.	PROPN
cjal-8261	363	12	das	das	PROPN
cjal-8261	363	13	gupta	gupta	PROPN
cjal-8261	363	14	would	would	AUX
cjal-8261	363	15	not	not	PART
cjal-8261	363	16	be	be	AUX
cjal-8261	363	17	applicable	applicable	ADJ
cjal-8261	363	18	.	.	PUNCT
cjal-8261	364	1	this	this	PRON
cjal-8261	364	2	was	be	AUX
cjal-8261	364	3	based	base	VERB
cjal-8261	364	4	on	on	ADP
cjal-8261	364	5	the	the	DET
cjal-8261	364	6	incorrect	incorrect	ADJ
cjal-8261	364	7	interpretation	interpretation	NOUN
cjal-8261	364	8	of	of	ADP
cjal-8261	364	9	the	the	DET
cjal-8261	364	10	latter	latter	ADJ
cjal-8261	364	11	by	by	ADP
cjal-8261	364	12	the	the	DET
cjal-8261	364	13	former	former	ADJ
cjal-8261	364	14	as	as	SCONJ
cjal-8261	364	15	discussed	discuss	VERB
cjal-8261	364	16	above	above	ADV
cjal-8261	364	17	.	.	PUNCT
cjal-8261	365	1	be	be	AUX
cjal-8261	365	2	that	that	SCONJ
cjal-8261	365	3	as	as	SCONJ
cjal-8261	365	4	it	it	PRON
cjal-8261	365	5	may	may	AUX
cjal-8261	365	6	,	,	PUNCT
cjal-8261	365	7	there	there	PRON
cjal-8261	365	8	seems	seem	VERB
cjal-8261	365	9	to	to	PART
cjal-8261	365	10	be	be	AUX
cjal-8261	365	11	no	no	DET
cjal-8261	365	12	middle	middle	ADJ
cjal-8261	365	13	ground	ground	NOUN
cjal-8261	365	14	between	between	ADP
cjal-8261	365	15	proper	proper	ADJ
cjal-8261	365	16	conduct	conduct	NOUN
cjal-8261	365	17	and	and	CCONJ
cjal-8261	365	18	gross	gross	ADJ
cjal-8261	365	19	negligence	negligence	NOUN
cjal-8261	365	20	for	for	ADP
cjal-8261	365	21	an	an	DET
cjal-8261	365	22	auditor	auditor	NOUN
cjal-8261	365	23	.	.	PUNCT
cjal-8261	366	1	the	the	DET
cjal-8261	366	2	hyderabad	hyderabad	PROPN
cjal-8261	366	3	high	high	PROPN
cjal-8261	366	4	court	court	NOUN
cjal-8261	366	5	noted	note	VERB
cjal-8261	366	6	that	that	SCONJ
cjal-8261	366	7	chartered	chartered	ADJ
cjal-8261	366	8	accountants	accountant	NOUN
cjal-8261	366	9	were	be	AUX
cjal-8261	366	10	specialists	specialist	NOUN
cjal-8261	366	11	in	in	ADP
cjal-8261	366	12	the	the	DET
cjal-8261	366	13	field	field	NOUN
cjal-8261	366	14	of	of	ADP
cjal-8261	366	15	accountancy	accountancy	NOUN
cjal-8261	366	16	and	and	CCONJ
cjal-8261	366	17	were	be	AUX
cjal-8261	366	18	expected	expect	VERB
cjal-8261	366	19	to	to	PART
cjal-8261	366	20	maintain	maintain	VERB
cjal-8261	366	21	high	high	ADJ
cjal-8261	366	22	ethical	ethical	ADJ
cjal-8261	366	23	standards	standard	NOUN
cjal-8261	366	24	.	.	PUNCT
cjal-8261	367	1	inducing	induce	VERB
cjal-8261	367	2	chartered	chartered	ADJ
cjal-8261	367	3	accountants	accountant	NOUN
cjal-8261	367	4	to	to	PART
cjal-8261	367	5	act	act	VERB
cjal-8261	367	6	with	with	ADP
cjal-8261	367	7	high	high	ADJ
cjal-8261	367	8	levels	level	NOUN
cjal-8261	367	9	of	of	ADP
cjal-8261	367	10	integrity	integrity	NOUN
cjal-8261	367	11	and	and	CCONJ
cjal-8261	367	12	ethical	ethical	ADJ
cjal-8261	367	13	consideration	consideration	NOUN
cjal-8261	367	14	was	be	AUX
cjal-8261	367	15	considered	consider	VERB
cjal-8261	367	16	to	to	PART
cjal-8261	367	17	be	be	AUX
cjal-8261	367	18	in	in	ADP
cjal-8261	367	19	the	the	DET
cjal-8261	367	20	125	125	NUM
cjal-8261	367	21	i	i	PROPN
cjal-8261	367	22	d.	d.	PROPN
cjal-8261	367	23	at	at	ADP
cjal-8261	367	24	¶	¶	PROPN
cjal-8261	367	25	7	7	NUM
cjal-8261	367	26	.	.	NUM
cjal-8261	367	27	126	126	NUM
cjal-8261	368	1	i	i	PRON
cjal-8261	368	2	d.	d.	PROPN
cjal-8261	368	3	127	127	NUM
cjal-8261	368	4	mukesh	mukesh	PROPN
cjal-8261	368	5	gang	gang	PROPN
cjal-8261	368	6	,	,	PUNCT
cjal-8261	368	7	supra	supra	PROPN
cjal-8261	368	8	note	note	NOUN
cjal-8261	368	9	5	5	NUM
cjal-8261	368	10	,	,	PUNCT
cjal-8261	368	11	at	at	ADP
cjal-8261	368	12	¶¶	¶¶	PROPN
cjal-8261	368	13	110–11	110–11	NUM
cjal-8261	368	14	.	.	PROPN
cjal-8261	368	15	128	128	NUM
cjal-8261	369	1	i	i	NOUN
cjal-8261	369	2	d.	d.	PROPN
cjal-8261	369	3	129	129	NUM
cjal-8261	369	4	s.n	s.n	PROPN
cjal-8261	369	5	.	.	PROPN
cjal-8261	369	6	das	das	PROPN
cjal-8261	369	7	gupta	gupta	PROPN
cjal-8261	369	8	,	,	PUNCT
cjal-8261	369	9	supra	supra	PROPN
cjal-8261	369	10	note	note	PROPN
cjal-8261	369	11	99	99	NUM
cjal-8261	369	12	,	,	PUNCT
cjal-8261	369	13	at	at	ADP
cjal-8261	369	14	¶	¶	PROPN
cjal-8261	369	15	23	23	NUM
cjal-8261	369	16	.	.	PUNCT
cjal-8261	370	1	see	see	VERB
cjal-8261	370	2	in	in	ADP
cjal-8261	370	3	re	re	NOUN
cjal-8261	370	4	city	city	NOUN
cjal-8261	370	5	equitable	equitable	ADJ
cjal-8261	370	6	fire	fire	NOUN
cjal-8261	370	7	insurance	insurance	NOUN
cjal-8261	370	8	company	company	NOUN
cjal-8261	370	9	,	,	PUNCT
cjal-8261	370	10	limited	limit	VERB
cjal-8261	370	11	(	(	PUNCT
cjal-8261	370	12	1925	1925	NUM
cjal-8261	370	13	)	)	PUNCT
cjal-8261	370	14	1	1	NUM
cjal-8261	370	15	ch	ch	NOUN
cjal-8261	370	16	.	.	PROPN
cjal-8261	370	17	407	407	NUM
cjal-8261	370	18	(	(	PUNCT
cjal-8261	370	19	uk	uk	PROPN
cjal-8261	370	20	)	)	PUNCT
cjal-8261	370	21	.	.	PUNCT
cjal-8261	371	1	130	130	NUM
cjal-8261	371	2	s.n	s.n	PROPN
cjal-8261	371	3	.	.	PROPN
cjal-8261	371	4	das	das	PROPN
cjal-8261	371	5	gupta	gupta	PROPN
cjal-8261	371	6	,	,	PUNCT
cjal-8261	371	7	supra	supra	PROPN
cjal-8261	371	8	note	note	PROPN
cjal-8261	371	9	99	99	NUM
cjal-8261	371	10	,	,	PUNCT
cjal-8261	371	11	at	at	ADP
cjal-8261	371	12	¶	¶	PROPN
cjal-8261	371	13	23	23	NUM
cjal-8261	371	14	.	.	PUNCT
cjal-8261	372	1	131	131	NUM
cjal-8261	372	2	i	i	PROPN
cjal-8261	372	3	d.	d.	PROPN
cjal-8261	372	4	auditor	auditor	PROPN
cjal-8261	372	5	’s	’s	PART
cjal-8261	372	6	misconduct	misconduct	NOUN
cjal-8261	372	7	in	in	ADP
cjal-8261	372	8	india	india	PROPN
cjal-8261	372	9	[	[	X
cjal-8261	372	10	vol	vol	NOUN
cjal-8261	372	11	.	.	PUNCT
cjal-8261	373	1	34	34	NUM
cjal-8261	373	2	:	:	SYM
cjal-8261	373	3	93	93	NUM
cjal-8261	373	4	116	116	NUM
cjal-8261	373	5	public	public	ADJ
cjal-8261	373	6	interest	interest	NOUN
cjal-8261	373	7	.	.	PUNCT
cjal-8261	374	1	132	132	NUM
cjal-8261	374	2	while	while	SCONJ
cjal-8261	374	3	the	the	DET
cjal-8261	374	4	importance	importance	NOUN
cjal-8261	374	5	of	of	ADP
cjal-8261	374	6	maintaining	maintain	VERB
cjal-8261	374	7	the	the	DET
cjal-8261	374	8	standards	standard	NOUN
cjal-8261	374	9	of	of	ADP
cjal-8261	374	10	the	the	DET
cjal-8261	374	11	profession	profession	NOUN
cjal-8261	374	12	can	can	AUX
cjal-8261	374	13	not	not	PART
cjal-8261	374	14	be	be	AUX
cjal-8261	374	15	disputed	dispute	VERB
cjal-8261	374	16	,	,	PUNCT
cjal-8261	374	17	the	the	DET
cjal-8261	374	18	approach	approach	NOUN
cjal-8261	374	19	in	in	ADP
cjal-8261	374	20	mukesh	mukesh	PROPN
cjal-8261	374	21	gang	gang	PROPN
cjal-8261	374	22	has	have	AUX
cjal-8261	374	23	made	make	VERB
cjal-8261	374	24	gross	gross	ADJ
cjal-8261	374	25	negligence	negligence	NOUN
cjal-8261	374	26	indistinguishable	indistinguishable	ADJ
cjal-8261	374	27	from	from	ADP
cjal-8261	374	28	simple	simple	ADJ
cjal-8261	374	29	negligence	negligence	NOUN
cjal-8261	374	30	in	in	ADP
cjal-8261	374	31	the	the	DET
cjal-8261	374	32	context	context	NOUN
cjal-8261	374	33	of	of	ADP
cjal-8261	374	34	an	an	DET
cjal-8261	374	35	auditor	auditor	NOUN
cjal-8261	374	36	’s	’s	PART
cjal-8261	374	37	conduct	conduct	NOUN
cjal-8261	374	38	.	.	PUNCT
cjal-8261	375	1	auditors	auditor	NOUN
cjal-8261	375	2	liability	liability	VERB
cjal-8261	375	3	when	when	SCONJ
cjal-8261	375	4	engaging	engage	VERB
cjal-8261	375	5	with	with	ADP
cjal-8261	375	6	the	the	DET
cjal-8261	375	7	securities	security	NOUN
cjal-8261	375	8	market	market	NOUN
cjal-8261	375	9	–	–	PUNCT
cjal-8261	375	10	the	the	DET
cjal-8261	375	11	price	price	NOUN
cjal-8261	375	12	waterhouse	waterhouse	NOUN
cjal-8261	375	13	case	case	NOUN
cjal-8261	375	14	having	having	AUX
cjal-8261	375	15	mapped	map	VERB
cjal-8261	375	16	the	the	DET
cjal-8261	375	17	standards	standard	NOUN
cjal-8261	375	18	applied	apply	VERB
cjal-8261	375	19	by	by	ADP
cjal-8261	375	20	the	the	DET
cjal-8261	375	21	icai	icai	PROPN
cjal-8261	375	22	and	and	CCONJ
cjal-8261	375	23	the	the	DET
cjal-8261	375	24	high	high	ADJ
cjal-8261	375	25	court	court	NOUN
cjal-8261	375	26	in	in	ADP
cjal-8261	375	27	determining	determine	VERB
cjal-8261	375	28	auditors	auditor	NOUN
cjal-8261	375	29	’	’	PART
cjal-8261	375	30	liability	liability	NOUN
cjal-8261	375	31	for	for	ADP
cjal-8261	375	32	professional	professional	ADJ
cjal-8261	375	33	misconduct	misconduct	NOUN
cjal-8261	375	34	,	,	PUNCT
cjal-8261	375	35	we	we	PRON
cjal-8261	375	36	now	now	ADV
cjal-8261	375	37	turn	turn	VERB
cjal-8261	375	38	to	to	ADP
cjal-8261	375	39	decisions	decision	NOUN
cjal-8261	375	40	of	of	ADP
cjal-8261	375	41	the	the	DET
cjal-8261	375	42	securities	securities	PROPN
cjal-8261	375	43	and	and	CCONJ
cjal-8261	375	44	exchange	exchange	PROPN
cjal-8261	375	45	board	board	NOUN
cjal-8261	375	46	.	.	PUNCT
cjal-8261	376	1	to	to	PART
cjal-8261	376	2	briefly	briefly	ADV
cjal-8261	376	3	reiterate	reiterate	VERB
cjal-8261	376	4	,	,	PUNCT
cjal-8261	376	5	the	the	DET
cjal-8261	376	6	bombay	bombay	PROPN
cjal-8261	376	7	high	high	PROPN
cjal-8261	376	8	court	court	NOUN
cjal-8261	376	9	broke	break	VERB
cjal-8261	376	10	the	the	DET
cjal-8261	376	11	tension	tension	NOUN
cjal-8261	376	12	between	between	ADP
cjal-8261	376	13	the	the	DET
cjal-8261	376	14	role	role	NOUN
cjal-8261	376	15	of	of	ADP
cjal-8261	376	16	sebi	sebi	NOUN
cjal-8261	376	17	and	and	CCONJ
cjal-8261	376	18	the	the	DET
cjal-8261	376	19	icai	icai	PROPN
cjal-8261	376	20	in	in	ADP
cjal-8261	376	21	regulating	regulate	VERB
cjal-8261	376	22	the	the	DET
cjal-8261	376	23	conduct	conduct	NOUN
cjal-8261	376	24	of	of	ADP
cjal-8261	376	25	auditors	auditor	NOUN
cjal-8261	376	26	through	through	ADP
cjal-8261	376	27	its	its	PRON
cjal-8261	376	28	decision	decision	NOUN
cjal-8261	376	29	in	in	ADP
cjal-8261	376	30	price	price	NOUN
cjal-8261	376	31	waterhouse	waterhouse	NOUN
cjal-8261	376	32	v.	v.	ADP
cjal-8261	376	33	sebi.133	sebi.133	PROPN
cjal-8261	376	34	sebi	sebi	NOUN
cjal-8261	376	35	would	would	AUX
cjal-8261	376	36	be	be	AUX
cjal-8261	376	37	able	able	ADJ
cjal-8261	376	38	to	to	PART
cjal-8261	376	39	proceed	proceed	VERB
cjal-8261	376	40	against	against	ADP
cjal-8261	376	41	an	an	DET
cjal-8261	376	42	auditor	auditor	NOUN
cjal-8261	376	43	and	and	CCONJ
cjal-8261	376	44	restrain	restrain	VERB
cjal-8261	376	45	them	they	PRON
cjal-8261	376	46	from	from	ADP
cjal-8261	376	47	practicing	practice	VERB
cjal-8261	376	48	in	in	ADP
cjal-8261	376	49	connection	connection	NOUN
cjal-8261	376	50	with	with	ADP
cjal-8261	376	51	the	the	DET
cjal-8261	376	52	securities	security	NOUN
cjal-8261	376	53	market	market	NOUN
cjal-8261	376	54	only	only	ADV
cjal-8261	376	55	if	if	SCONJ
cjal-8261	376	56	it	it	PRON
cjal-8261	376	57	was	be	AUX
cjal-8261	376	58	found	find	VERB
cjal-8261	376	59	that	that	SCONJ
cjal-8261	376	60	they	they	PRON
cjal-8261	376	61	had	have	AUX
cjal-8261	376	62	colluded	collude	VERB
cjal-8261	376	63	to	to	PART
cjal-8261	376	64	defraud	defraud	VERB
cjal-8261	376	65	investors	investor	NOUN
cjal-8261	376	66	.	.	PUNCT
cjal-8261	377	1	accordingly	accordingly	ADV
cjal-8261	377	2	,	,	PUNCT
cjal-8261	377	3	some	some	DET
cjal-8261	377	4	level	level	NOUN
cjal-8261	377	5	of	of	ADP
cjal-8261	377	6	intention	intention	NOUN
cjal-8261	377	7	was	be	AUX
cjal-8261	377	8	required	require	VERB
cjal-8261	377	9	on	on	ADP
cjal-8261	377	10	the	the	DET
cjal-8261	377	11	part	part	NOUN
cjal-8261	377	12	of	of	ADP
cjal-8261	377	13	the	the	DET
cjal-8261	377	14	auditor	auditor	NOUN
cjal-8261	377	15	in	in	ADP
cjal-8261	377	16	order	order	NOUN
cjal-8261	377	17	to	to	PART
cjal-8261	377	18	establish	establish	VERB
cjal-8261	377	19	sebi	sebi	NOUN
cjal-8261	377	20	’s	’s	PART
cjal-8261	377	21	jurisdiction	jurisdiction	NOUN
cjal-8261	377	22	over	over	ADP
cjal-8261	377	23	them	they	PRON
cjal-8261	377	24	.	.	PUNCT
cjal-8261	378	1	the	the	DET
cjal-8261	378	2	decision	decision	NOUN
cjal-8261	378	3	of	of	ADP
cjal-8261	378	4	the	the	DET
cjal-8261	378	5	bombay	bombay	PROPN
cjal-8261	378	6	high	high	PROPN
cjal-8261	378	7	court	court	NOUN
cjal-8261	378	8	has	have	AUX
cjal-8261	378	9	been	be	AUX
cjal-8261	378	10	applied	apply	VERB
cjal-8261	378	11	by	by	ADP
cjal-8261	378	12	the	the	DET
cjal-8261	378	13	securities	security	NOUN
cjal-8261	378	14	appellate	appellate	ADJ
cjal-8261	378	15	tribunal	tribunal	NOUN
cjal-8261	378	16	(	(	PUNCT
cjal-8261	378	17	sat	sit	VERB
cjal-8261	378	18	)	)	PUNCT
cjal-8261	378	19	in	in	ADP
cjal-8261	378	20	one	one	NUM
cjal-8261	378	21	of	of	ADP
cjal-8261	378	22	its	its	PRON
cjal-8261	378	23	recent	recent	ADJ
cjal-8261	378	24	orders	order	NOUN
cjal-8261	378	25	.	.	PUNCT
cjal-8261	379	1	this	this	DET
cjal-8261	379	2	order	order	NOUN
cjal-8261	379	3	has	have	AUX
cjal-8261	379	4	been	be	AUX
cjal-8261	379	5	studied	study	VERB
cjal-8261	379	6	in	in	ADP
cjal-8261	379	7	detail	detail	NOUN
cjal-8261	379	8	as	as	SCONJ
cjal-8261	379	9	it	it	PRON
cjal-8261	379	10	is	be	AUX
cjal-8261	379	11	the	the	DET
cjal-8261	379	12	only	only	ADV
cjal-8261	379	13	sat	sit	VERB
cjal-8261	379	14	order	order	NOUN
cjal-8261	379	15	dealing	deal	VERB
cjal-8261	379	16	with	with	ADP
cjal-8261	379	17	the	the	DET
cjal-8261	379	18	liability	liability	NOUN
cjal-8261	379	19	of	of	ADP
cjal-8261	379	20	auditors	auditor	NOUN
cjal-8261	379	21	in	in	ADP
cjal-8261	379	22	the	the	DET
cjal-8261	379	23	securities	security	NOUN
cjal-8261	379	24	market	market	NOUN
cjal-8261	379	25	.	.	PUNCT
cjal-8261	380	1	in	in	ADP
cjal-8261	380	2	price	price	NOUN
cjal-8261	380	3	waterhouse	waterhouse	NOUN
cjal-8261	380	4	(	(	PUNCT
cjal-8261	380	5	sat)134	sat)134	PROPN
cjal-8261	380	6	,	,	PUNCT
cjal-8261	380	7	the	the	DET
cjal-8261	380	8	tribunal	tribunal	NOUN
cjal-8261	380	9	dealt	deal	VERB
cjal-8261	380	10	with	with	ADP
cjal-8261	380	11	the	the	DET
cjal-8261	380	12	liability	liability	NOUN
cjal-8261	380	13	of	of	ADP
cjal-8261	380	14	the	the	DET
cjal-8261	380	15	auditors	auditor	NOUN
cjal-8261	380	16	of	of	ADP
cjal-8261	380	17	satyam	satyam	NOUN
cjal-8261	380	18	computers	computer	NOUN
cjal-8261	380	19	(	(	PUNCT
cjal-8261	380	20	which	which	PRON
cjal-8261	380	21	included	include	VERB
cjal-8261	380	22	price	price	NOUN
cjal-8261	380	23	waterhouse	waterhouse	NOUN
cjal-8261	380	24	firms	firm	NOUN
cjal-8261	380	25	)	)	PUNCT
cjal-8261	380	26	in	in	ADP
cjal-8261	380	27	defrauding	defraud	VERB
cjal-8261	380	28	the	the	DET
cjal-8261	380	29	company	company	NOUN
cjal-8261	380	30	’s	’s	PART
cjal-8261	380	31	investors	investor	NOUN
cjal-8261	380	32	and	and	CCONJ
cjal-8261	380	33	shareholders	shareholder	NOUN
cjal-8261	380	34	.	.	PUNCT
cjal-8261	381	1	the	the	DET
cjal-8261	381	2	charge	charge	NOUN
cjal-8261	381	3	against	against	ADP
cjal-8261	381	4	the	the	DET
cjal-8261	381	5	auditors	auditor	NOUN
cjal-8261	381	6	and	and	CCONJ
cjal-8261	381	7	price	price	NOUN
cjal-8261	381	8	waterhouse	waterhouse	NOUN
cjal-8261	381	9	firms	firm	NOUN
cjal-8261	381	10	(	(	PUNCT
cjal-8261	381	11	pw	pw	PROPN
cjal-8261	381	12	firms	firm	NOUN
cjal-8261	381	13	)	)	PUNCT
cjal-8261	381	14	was	be	AUX
cjal-8261	381	15	that	that	SCONJ
cjal-8261	381	16	they	they	PRON
cjal-8261	381	17	had	have	AUX
cjal-8261	381	18	certified	certify	VERB
cjal-8261	381	19	financial	financial	ADJ
cjal-8261	381	20	statements	statement	NOUN
cjal-8261	381	21	which	which	PRON
cjal-8261	381	22	grossly	grossly	ADV
cjal-8261	381	23	overstated	overstate	VERB
cjal-8261	381	24	the	the	DET
cjal-8261	381	25	current	current	ADJ
cjal-8261	381	26	account	account	NOUN
cjal-8261	381	27	balance	balance	NOUN
cjal-8261	381	28	and	and	CCONJ
cjal-8261	381	29	fixed	fix	VERB
cjal-8261	381	30	deposits	deposit	NOUN
cjal-8261	381	31	of	of	ADP
cjal-8261	381	32	satyam	satyam	NOUN
cjal-8261	381	33	,	,	PUNCT
cjal-8261	381	34	they	they	PRON
cjal-8261	381	35	also	also	ADV
cjal-8261	381	36	failed	fail	VERB
cjal-8261	381	37	to	to	ADP
cjal-8261	381	38	132	132	NUM
cjal-8261	381	39	i	i	PROPN
cjal-8261	381	40	d.	d.	PROPN
cjal-8261	381	41	at	at	ADP
cjal-8261	381	42	¶	¶	PROPN
cjal-8261	381	43	76	76	NUM
cjal-8261	381	44	.	.	PUNCT
cjal-8261	382	1	133	133	NUM
cjal-8261	382	2	price	price	NOUN
cjal-8261	382	3	waterhouse	waterhouse	NOUN
cjal-8261	382	4	v.	v.	ADP
cjal-8261	382	5	sebi	sebi	PROPN
cjal-8261	382	6	(	(	PUNCT
cjal-8261	382	7	bombay	bombay	PROPN
cjal-8261	382	8	high	high	ADJ
cjal-8261	382	9	court	court	PROPN
cjal-8261	382	10	)	)	PUNCT
cjal-8261	382	11	,	,	PUNCT
cjal-8261	382	12	supra	supra	PROPN
cjal-8261	382	13	note	note	NOUN
cjal-8261	382	14	32	32	NUM
cjal-8261	382	15	.	.	PUNCT
cjal-8261	383	1	134	134	NUM
cjal-8261	383	2	price	price	NOUN
cjal-8261	383	3	waterhouse	waterhouse	NOUN
cjal-8261	383	4	&	&	CCONJ
cjal-8261	383	5	co.	co.	PROPN
cjal-8261	383	6	v.	v.	CCONJ
cjal-8261	383	7	sebi	sebi	PROPN
cjal-8261	383	8	,	,	PUNCT
cjal-8261	383	9	appeal	appeal	VERB
cjal-8261	383	10	no	no	INTJ
cjal-8261	383	11	.	.	NOUN
cjal-8261	383	12	6	6	NUM
cjal-8261	383	13	,	,	PUNCT
cjal-8261	383	14	(	(	PUNCT
cjal-8261	383	15	2018	2018	NUM
cjal-8261	383	16	)	)	PUNCT
cjal-8261	383	17	sebi	sebi	NOUN
cjal-8261	383	18	/	/	SYM
cjal-8261	383	19	sat	sit	VERB
cjal-8261	383	20	(	(	PUNCT
cjal-8261	383	21	india	india	PROPN
cjal-8261	383	22	)	)	PUNCT
cjal-8261	384	1	[	[	X
cjal-8261	384	2	henceforth	henceforth	ADV
cjal-8261	384	3	sat	sit	VERB
cjal-8261	384	4	decision	decision	NOUN
cjal-8261	384	5	]	]	PUNCT
cjal-8261	384	6	.	.	PUNCT
cjal-8261	385	1	this	this	DET
cjal-8261	385	2	decision	decision	NOUN
cjal-8261	385	3	has	have	AUX
cjal-8261	385	4	been	be	AUX
cjal-8261	385	5	appealed	appeal	VERB
cjal-8261	385	6	before	before	ADP
cjal-8261	385	7	the	the	DET
cjal-8261	385	8	supreme	supreme	PROPN
cjal-8261	385	9	court	court	PROPN
cjal-8261	385	10	of	of	ADP
cjal-8261	385	11	india	india	PROPN
cjal-8261	385	12	.	.	PUNCT
cjal-8261	386	1	the	the	DET
cjal-8261	386	2	supreme	supreme	PROPN
cjal-8261	386	3	court	court	PROPN
cjal-8261	386	4	is	be	AUX
cjal-8261	386	5	yet	yet	ADV
cjal-8261	386	6	to	to	PART
cjal-8261	386	7	render	render	VERB
cjal-8261	386	8	its	its	PRON
cjal-8261	386	9	final	final	ADJ
cjal-8261	386	10	decision	decision	NOUN
cjal-8261	386	11	.	.	PUNCT
cjal-8261	387	1	in	in	ADP
cjal-8261	387	2	the	the	DET
cjal-8261	387	3	meantime	meantime	NOUN
cjal-8261	387	4	,	,	PUNCT
cjal-8261	387	5	it	it	PRON
cjal-8261	387	6	has	have	AUX
cjal-8261	387	7	stayed	stay	VERB
cjal-8261	387	8	the	the	DET
cjal-8261	387	9	portion	portion	NOUN
cjal-8261	387	10	of	of	ADP
cjal-8261	387	11	the	the	DET
cjal-8261	387	12	sat	sit	VERB
cjal-8261	387	13	decision	decision	NOUN
cjal-8261	387	14	which	which	PRON
cjal-8261	387	15	held	hold	VERB
cjal-8261	387	16	that	that	SCONJ
cjal-8261	387	17	sebi	sebi	NOUN
cjal-8261	387	18	did	do	AUX
cjal-8261	387	19	not	not	PART
cjal-8261	387	20	have	have	VERB
cjal-8261	387	21	the	the	DET
cjal-8261	387	22	power	power	NOUN
cjal-8261	387	23	to	to	PART
cjal-8261	387	24	bar	bar	VERB
cjal-8261	387	25	auditors	auditor	NOUN
cjal-8261	387	26	from	from	ADP
cjal-8261	387	27	practice	practice	NOUN
cjal-8261	387	28	.	.	PUNCT
cjal-8261	388	1	see	see	VERB
cjal-8261	388	2	supreme	supreme	PROPN
cjal-8261	388	3	court	court	PROPN
cjal-8261	388	4	interim	interim	NOUN
cjal-8261	388	5	stay	stay	VERB
cjal-8261	388	6	on	on	ADP
cjal-8261	388	7	appellate	appellate	ADJ
cjal-8261	388	8	tribunal	tribunal	NOUN
cjal-8261	388	9	’s	’s	PART
cjal-8261	388	10	observation	observation	NOUN
cjal-8261	388	11	on	on	ADP
cjal-8261	388	12	sebi	sebi	NOUN
cjal-8261	388	13	’s	’s	PART
cjal-8261	388	14	power	power	NOUN
cjal-8261	388	15	to	to	PART
cjal-8261	388	16	bar	bar	NOUN
cjal-8261	388	17	auditors	auditor	NOUN
cjal-8261	388	18	,	,	PUNCT
cjal-8261	388	19	bloomberg	bloomberg	PROPN
cjal-8261	388	20	quint	quint	PROPN
cjal-8261	388	21	,	,	PUNCT
cjal-8261	388	22	feb	feb	PROPN
cjal-8261	388	23	.	.	PROPN
cjal-8261	388	24	10	10	NUM
cjal-8261	388	25	,	,	PUNCT
cjal-8261	388	26	2020	2020	NUM
cjal-8261	388	27	,	,	PUNCT
cjal-8261	388	28	https://www.bloombergquint.com/law-and-policy/sc-extends-interim-stayon-sat-s-observation-on-sebi-s-power-to-bar-auditors	https://www.bloombergquint.com/law-and-policy/sc-extends-interim-stayon-sat-s-observation-on-sebi-s-power-to-bar-auditor	NOUN
cjal-8261	388	29	(	(	PUNCT
cjal-8261	388	30	last	last	ADJ
cjal-8261	388	31	visited	visit	VERB
cjal-8261	388	32	apr	apr	NOUN
cjal-8261	388	33	.	.	PROPN
cjal-8261	388	34	27	27	NUM
cjal-8261	388	35	,	,	PUNCT
cjal-8261	388	36	2021	2021	NUM
cjal-8261	388	37	)	)	PUNCT
cjal-8261	388	38	.	.	PUNCT
cjal-8261	389	1	https://www.bloombergquint.com/law-and-policy/sc-extends-interim-stay-on-sat-s-observation-on-sebi-s-power-to-bar-auditors	https://www.bloombergquint.com/law-and-policy/sc-extends-interim-stay-on-sat-s-observation-on-sebi-s-power-to-bar-auditor	NOUN
cjal-8261	389	2	https://www.bloombergquint.com/law-and-policy/sc-extends-interim-stay-on-sat-s-observation-on-sebi-s-power-to-bar-auditors	https://www.bloombergquint.com/law-and-policy/sc-extends-interim-stay-on-sat-s-observation-on-sebi-s-power-to-bar-auditor	NOUN
cjal-8261	389	3	2021	2021	NUM
cjal-8261	389	4	]	]	PUNCT
cjal-8261	389	5	columbia	columbia	PROPN
cjal-8261	389	6	journal	journal	PROPN
cjal-8261	389	7	of	of	ADP
cjal-8261	389	8	asian	asian	ADJ
cjal-8261	389	9	law	law	PROPN
cjal-8261	389	10	117	117	NUM
cjal-8261	389	11	detect	detect	NOUN
cjal-8261	389	12	forged	forge	VERB
cjal-8261	389	13	customer	customer	NOUN
cjal-8261	389	14	receipts	receipt	NOUN
cjal-8261	389	15	and	and	CCONJ
cjal-8261	389	16	overstated	overstate	VERB
cjal-8261	389	17	debtor	debtor	NOUN
cjal-8261	389	18	positions	position	NOUN
cjal-8261	389	19	of	of	ADP
cjal-8261	389	20	the	the	DET
cjal-8261	389	21	company	company	NOUN
cjal-8261	389	22	.	.	PUNCT
cjal-8261	390	1	the	the	DET
cjal-8261	390	2	case	case	NOUN
cjal-8261	390	3	was	be	AUX
cjal-8261	390	4	first	first	ADV
cjal-8261	390	5	heard	hear	VERB
cjal-8261	390	6	by	by	ADP
cjal-8261	390	7	a	a	DET
cjal-8261	390	8	whole	whole	ADJ
cjal-8261	390	9	time	time	NOUN
cjal-8261	390	10	member	member	NOUN
cjal-8261	390	11	of	of	ADP
cjal-8261	390	12	sebi	sebi	PROPN
cjal-8261	390	13	(	(	PUNCT
cjal-8261	390	14	wtm	wtm	PROPN
cjal-8261	390	15	)	)	PUNCT
cjal-8261	390	16	,	,	PUNCT
cjal-8261	390	17	who	who	PRON
cjal-8261	390	18	found	find	VERB
cjal-8261	390	19	that	that	SCONJ
cjal-8261	390	20	the	the	DET
cjal-8261	390	21	auditors	auditor	NOUN
cjal-8261	390	22	had	have	AUX
cjal-8261	390	23	acted	act	VERB
cjal-8261	390	24	negligently	negligently	ADV
cjal-8261	390	25	while	while	SCONJ
cjal-8261	390	26	auditing	auditing	NOUN
cjal-8261	390	27	satyam	satyam	NOUN
cjal-8261	390	28	by	by	ADP
cjal-8261	390	29	making	make	VERB
cjal-8261	390	30	repeated	repeat	VERB
cjal-8261	390	31	errors	error	NOUN
cjal-8261	390	32	.	.	PUNCT
cjal-8261	391	1	135	135	NUM
cjal-8261	391	2	these	these	DET
cjal-8261	391	3	errors	error	NOUN
cjal-8261	391	4	were	be	AUX
cjal-8261	391	5	in	in	ADP
cjal-8261	391	6	the	the	DET
cjal-8261	391	7	nature	nature	NOUN
cjal-8261	391	8	of	of	ADP
cjal-8261	391	9	ignoring	ignore	VERB
cjal-8261	391	10	verification	verification	NOUN
cjal-8261	391	11	procedures	procedure	NOUN
cjal-8261	391	12	and	and	CCONJ
cjal-8261	391	13	not	not	PART
cjal-8261	391	14	cross	cross	ADJ
cjal-8261	391	15	-	-	ADJ
cjal-8261	391	16	checking	check	VERB
cjal-8261	391	17	the	the	DET
cjal-8261	391	18	bank	bank	NOUN
cjal-8261	391	19	statements	statement	NOUN
cjal-8261	391	20	of	of	ADP
cjal-8261	391	21	satyam	satyam	NOUN
cjal-8261	391	22	and	and	CCONJ
cjal-8261	391	23	their	their	PRON
cjal-8261	391	24	sales	sale	NOUN
cjal-8261	391	25	invoices	invoice	NOUN
cjal-8261	391	26	with	with	ADP
cjal-8261	391	27	all	all	DET
cjal-8261	391	28	the	the	DET
cjal-8261	391	29	bank	bank	NOUN
cjal-8261	391	30	branches	branch	NOUN
cjal-8261	391	31	and	and	CCONJ
cjal-8261	391	32	clients	client	NOUN
cjal-8261	391	33	respectively	respectively	ADV
cjal-8261	391	34	.	.	PUNCT
cjal-8261	392	1	for	for	ADP
cjal-8261	392	2	instance	instance	NOUN
cjal-8261	392	3	,	,	PUNCT
cjal-8261	392	4	no	no	DET
cjal-8261	392	5	confirmations	confirmation	NOUN
cjal-8261	392	6	were	be	AUX
cjal-8261	392	7	sought	seek	VERB
cjal-8261	392	8	from	from	ADP
cjal-8261	392	9	bank	bank	PROPN
cjal-8261	392	10	of	of	ADP
cjal-8261	392	11	baroda	baroda	PROPN
cjal-8261	392	12	(	(	PUNCT
cjal-8261	392	13	bob	bob	PROPN
cjal-8261	392	14	)	)	PUNCT
cjal-8261	392	15	and	and	CCONJ
cjal-8261	392	16	new	new	PROPN
cjal-8261	392	17	york	york	PROPN
cjal-8261	392	18	bank	bank	PROPN
cjal-8261	392	19	(	(	PUNCT
cjal-8261	392	20	ny	ny	PROPN
cjal-8261	392	21	bank	bank	PROPN
cjal-8261	392	22	)	)	PUNCT
cjal-8261	392	23	,	,	PUNCT
cjal-8261	392	24	which	which	PRON
cjal-8261	392	25	held	hold	VERB
cjal-8261	392	26	a	a	DET
cjal-8261	392	27	majority	majority	NOUN
cjal-8261	392	28	of	of	ADP
cjal-8261	392	29	the	the	DET
cjal-8261	392	30	current	current	ADJ
cjal-8261	392	31	account	account	NOUN
cjal-8261	392	32	balances	balance	NOUN
cjal-8261	392	33	of	of	ADP
cjal-8261	392	34	satyam	satyam	NOUN
cjal-8261	392	35	.	.	PUNCT
cjal-8261	393	1	the	the	DET
cjal-8261	393	2	same	same	ADJ
cjal-8261	393	3	applies	apply	VERB
cjal-8261	393	4	for	for	ADP
cjal-8261	393	5	verifications	verification	NOUN
cjal-8261	393	6	of	of	ADP
cjal-8261	393	7	customer	customer	NOUN
cjal-8261	393	8	invoices	invoice	NOUN
cjal-8261	393	9	.	.	PUNCT
cjal-8261	394	1	the	the	DET
cjal-8261	394	2	wtm	wtm	PROPN
cjal-8261	394	3	ordered	order	VERB
cjal-8261	394	4	pw	pw	PROPN
cjal-8261	394	5	bangalore	bangalore	PROPN
cjal-8261	394	6	and	and	CCONJ
cjal-8261	394	7	two	two	NUM
cjal-8261	394	8	individual	individual	ADJ
cjal-8261	394	9	auditors	auditor	NOUN
cjal-8261	394	10	of	of	ADP
cjal-8261	394	11	the	the	DET
cjal-8261	394	12	company	company	NOUN
cjal-8261	394	13	to	to	PART
cjal-8261	394	14	disgorge	disgorge	VERB
cjal-8261	394	15	the	the	DET
cjal-8261	394	16	fees	fee	NOUN
cjal-8261	394	17	obtained	obtain	VERB
cjal-8261	394	18	from	from	ADP
cjal-8261	394	19	auditing	audit	VERB
cjal-8261	394	20	satyam	satyam	NOUN
cjal-8261	394	21	(	(	PUNCT
cjal-8261	394	22	inr	inr	PROPN
cjal-8261	394	23	130,000,000	130,000,000	NUM
cjal-8261	394	24	,	,	PUNCT
cjal-8261	394	25	approximately	approximately	ADV
cjal-8261	394	26	usd	usd	NOUN
cjal-8261	394	27	1,733,210).136	1,733,210).136	NUM
cjal-8261	394	28	additionally	additionally	ADV
cjal-8261	394	29	,	,	PUNCT
cjal-8261	394	30	all	all	DET
cjal-8261	394	31	pw	pw	NOUN
cjal-8261	394	32	firms	firm	NOUN
cjal-8261	394	33	and	and	CCONJ
cjal-8261	394	34	the	the	DET
cjal-8261	394	35	two	two	NUM
cjal-8261	394	36	individual	individual	ADJ
cjal-8261	394	37	auditors	auditor	NOUN
cjal-8261	394	38	were	be	AUX
cjal-8261	394	39	prohibited	prohibit	VERB
cjal-8261	394	40	from	from	ADP
cjal-8261	394	41	auditing	audit	VERB
cjal-8261	394	42	public	public	ADJ
cjal-8261	394	43	companies	company	NOUN
cjal-8261	394	44	for	for	ADP
cjal-8261	394	45	two	two	NUM
cjal-8261	394	46	years	year	NOUN
cjal-8261	394	47	and	and	CCONJ
cjal-8261	394	48	three	three	NUM
cjal-8261	394	49	years	year	NOUN
cjal-8261	394	50	,	,	PUNCT
cjal-8261	394	51	respectively.137	respectively.137	NOUN
cjal-8261	394	52	the	the	DET
cjal-8261	394	53	wtm	wtm	PROPN
cjal-8261	394	54	relied	rely	VERB
cjal-8261	394	55	on	on	ADP
cjal-8261	394	56	the	the	DET
cjal-8261	394	57	supreme	supreme	PROPN
cjal-8261	394	58	court	court	PROPN
cjal-8261	394	59	’s	’s	PART
cjal-8261	394	60	decision	decision	NOUN
cjal-8261	394	61	in	in	ADP
cjal-8261	394	62	shri	shri	PROPN
cjal-8261	394	63	kanaiyalal	kanaiyalal	PROPN
cjal-8261	394	64	baldevbhai	baldevbhai	PROPN
cjal-8261	394	65	patel	patel	PROPN
cjal-8261	394	66	&	&	CCONJ
cjal-8261	394	67	ors.138	ors.138	PROPN
cjal-8261	394	68	,	,	PUNCT
cjal-8261	394	69	which	which	PRON
cjal-8261	394	70	had	have	AUX
cjal-8261	394	71	held	hold	VERB
cjal-8261	394	72	that	that	SCONJ
cjal-8261	394	73	mens	mens	PROPN
cjal-8261	394	74	rea	rea	PROPN
cjal-8261	394	75	was	be	AUX
cjal-8261	394	76	not	not	PART
cjal-8261	394	77	required	require	VERB
cjal-8261	394	78	to	to	PART
cjal-8261	394	79	establish	establish	VERB
cjal-8261	394	80	an	an	DET
cjal-8261	394	81	offence	offence	NOUN
cjal-8261	394	82	under	under	ADP
cjal-8261	394	83	regulations	regulation	NOUN
cjal-8261	394	84	3	3	NUM
cjal-8261	394	85	and	and	CCONJ
cjal-8261	394	86	4	4	NUM
cjal-8261	394	87	of	of	ADP
cjal-8261	394	88	the	the	DET
cjal-8261	394	89	pfutp	pfutp	PROPN
cjal-8261	394	90	regulations	regulation	NOUN
cjal-8261	394	91	.	.	PUNCT
cjal-8261	395	1	139	139	NUM
cjal-8261	395	2	this	this	PRON
cjal-8261	395	3	was	be	AUX
cjal-8261	395	4	crucial	crucial	ADJ
cjal-8261	395	5	to	to	ADP
cjal-8261	395	6	the	the	DET
cjal-8261	395	7	wtm	wtm	PROPN
cjal-8261	395	8	’s	’s	PART
cjal-8261	395	9	decision	decision	NOUN
cjal-8261	395	10	,	,	PUNCT
cjal-8261	395	11	because	because	SCONJ
cjal-8261	395	12	it	it	PRON
cjal-8261	395	13	was	be	AUX
cjal-8261	395	14	not	not	PART
cjal-8261	395	15	able	able	ADJ
cjal-8261	395	16	to	to	PART
cjal-8261	395	17	conclude	conclude	VERB
cjal-8261	395	18	that	that	SCONJ
cjal-8261	395	19	there	there	PRON
cjal-8261	395	20	existed	exist	VERB
cjal-8261	395	21	any	any	DET
cjal-8261	395	22	intention	intention	NOUN
cjal-8261	395	23	to	to	PART
cjal-8261	395	24	defraud	defraud	VERB
cjal-8261	395	25	investors	investor	NOUN
cjal-8261	395	26	or	or	CCONJ
cjal-8261	395	27	connivance	connivance	NOUN
cjal-8261	395	28	with	with	ADP
cjal-8261	395	29	satyam	satyam	NOUN
cjal-8261	395	30	on	on	ADP
cjal-8261	395	31	the	the	DET
cjal-8261	395	32	part	part	NOUN
cjal-8261	395	33	of	of	ADP
cjal-8261	395	34	the	the	DET
cjal-8261	395	35	auditors	auditor	NOUN
cjal-8261	395	36	.	.	PUNCT
cjal-8261	396	1	the	the	DET
cjal-8261	396	2	wtm	wtm	PROPN
cjal-8261	396	3	then	then	ADV
cjal-8261	396	4	used	use	VERB
cjal-8261	396	5	the	the	DET
cjal-8261	396	6	decision	decision	NOUN
cjal-8261	396	7	in	in	ADP
cjal-8261	396	8	mukesh	mukesh	PROPN
cjal-8261	396	9	gang	gang	NOUN
cjal-8261	396	10	to	to	PART
cjal-8261	396	11	find	find	VERB
cjal-8261	396	12	that	that	SCONJ
cjal-8261	396	13	the	the	DET
cjal-8261	396	14	auditors	auditor	NOUN
cjal-8261	396	15	were	be	AUX
cjal-8261	396	16	grossly	grossly	ADV
cjal-8261	396	17	negligent	negligent	ADJ
cjal-8261	396	18	in	in	ADP
cjal-8261	396	19	the	the	DET
cjal-8261	396	20	present	present	ADJ
cjal-8261	396	21	case	case	NOUN
cjal-8261	396	22	by	by	ADP
cjal-8261	396	23	virtue	virtue	NOUN
cjal-8261	396	24	of	of	ADP
cjal-8261	396	25	their	their	PRON
cjal-8261	396	26	carelessness	carelessness	NOUN
cjal-8261	396	27	.	.	PUNCT
cjal-8261	397	1	the	the	DET
cjal-8261	397	2	wtm	wtm	PROPN
cjal-8261	397	3	held	hold	VERB
cjal-8261	397	4	that	that	SCONJ
cjal-8261	397	5	the	the	DET
cjal-8261	397	6	aggregated	aggregate	VERB
cjal-8261	397	7	acts	act	NOUN
cjal-8261	397	8	of	of	ADP
cjal-8261	397	9	gross	gross	ADJ
cjal-8261	397	10	negligence	negligence	NOUN
cjal-8261	397	11	“	"	PUNCT
cjal-8261	397	12	scale	scale	NOUN
cjal-8261	397	13	up	up	ADP
cjal-8261	397	14	”	"	PUNCT
cjal-8261	397	15	to	to	ADP
cjal-8261	397	16	an	an	DET
cjal-8261	397	17	act	act	NOUN
cjal-8261	397	18	of	of	ADP
cjal-8261	397	19	commission	commission	NOUN
cjal-8261	397	20	of	of	ADP
cjal-8261	397	21	fraud.140	fraud.140	ADV
cjal-8261	397	22	the	the	DET
cjal-8261	397	23	135	135	NUM
cjal-8261	397	24	sebi	sebi	NOUN
cjal-8261	397	25	order	order	NOUN
cjal-8261	397	26	under	under	ADP
cjal-8261	397	27	sections	section	NOUN
cjal-8261	397	28	11(1	11(1	NUM
cjal-8261	397	29	)	)	PUNCT
cjal-8261	397	30	,	,	PUNCT
cjal-8261	397	31	11(4	11(4	NUM
cjal-8261	397	32	)	)	PUNCT
cjal-8261	397	33	and	and	CCONJ
cjal-8261	397	34	11b	11b	NOUN
cjal-8261	397	35	of	of	ADP
cjal-8261	397	36	the	the	DET
cjal-8261	397	37	sebi	sebi	PROPN
cjal-8261	397	38	act	act	NOUN
cjal-8261	397	39	,	,	PUNCT
cjal-8261	397	40	2017	2017	NUM
cjal-8261	397	41	,	,	PUNCT
cjal-8261	397	42	wtm	wtm	PROPN
cjal-8261	397	43	/	/	SYM
cjal-8261	397	44	gm	gm	PROPN
cjal-8261	397	45	/	/	SYM
cjal-8261	397	46	dra	dra	PROPN
cjal-8261	397	47	8	8	NUM
cjal-8261	397	48	(	(	PUNCT
cjal-8261	397	49	india	india	PROPN
cjal-8261	397	50	)	)	PUNCT
cjal-8261	398	1	[	[	X
cjal-8261	398	2	henceforth	henceforth	ADV
cjal-8261	398	3	wtm	wtm	PROPN
cjal-8261	398	4	decision	decision	NOUN
cjal-8261	398	5	]	]	PUNCT
cjal-8261	398	6	.	.	PUNCT
cjal-8261	399	1	136	136	NUM
cjal-8261	400	1	i	i	PRON
cjal-8261	400	2	d.	d.	VERB
cjal-8261	400	3	at	at	ADP
cjal-8261	400	4	¶	¶	PROPN
cjal-8261	400	5	205	205	NUM
cjal-8261	400	6	.	.	PUNCT
cjal-8261	401	1	137	137	NUM
cjal-8261	401	2	i	i	PROPN
cjal-8261	401	3	d.	d.	PROPN
cjal-8261	401	4	138	138	NUM
cjal-8261	401	5	sebi	sebi	PROPN
cjal-8261	401	6	v.	v.	ADP
cjal-8261	401	7	shri	shri	PROPN
cjal-8261	401	8	kanaiyalal	kanaiyalal	PROPN
cjal-8261	401	9	baldevbhai	baldevbhai	PROPN
cjal-8261	401	10	patel	patel	PROPN
cjal-8261	401	11	&	&	CCONJ
cjal-8261	401	12	ors	ors	PROPN
cjal-8261	401	13	.	.	PROPN
cjal-8261	401	14	,	,	PUNCT
cjal-8261	401	15	(	(	PUNCT
cjal-8261	401	16	2017	2017	NUM
cjal-8261	401	17	)	)	PUNCT
cjal-8261	401	18	15	15	NUM
cjal-8261	401	19	scc	scc	NOUN
cjal-8261	401	20	1	1	NUM
cjal-8261	401	21	(	(	PUNCT
cjal-8261	401	22	india	india	PROPN
cjal-8261	401	23	)	)	PUNCT
cjal-8261	401	24	.	.	PUNCT
cjal-8261	402	1	in	in	ADP
cjal-8261	402	2	this	this	DET
cjal-8261	402	3	case	case	NOUN
cjal-8261	402	4	,	,	PUNCT
cjal-8261	402	5	the	the	DET
cjal-8261	402	6	supreme	supreme	PROPN
cjal-8261	402	7	court	court	PROPN
cjal-8261	402	8	dealt	deal	VERB
cjal-8261	402	9	with	with	ADP
cjal-8261	402	10	whether	whether	SCONJ
cjal-8261	402	11	the	the	DET
cjal-8261	402	12	practice	practice	NOUN
cjal-8261	402	13	of	of	ADP
cjal-8261	402	14	front	front	NOUN
cjal-8261	402	15	running	run	VERB
cjal-8261	402	16	by	by	ADP
cjal-8261	402	17	non	non	NOUN
cjal-8261	402	18	-	-	NOUN
cjal-8261	402	19	intermediaries	intermediary	NOUN
cjal-8261	402	20	was	be	AUX
cjal-8261	402	21	an	an	DET
cjal-8261	402	22	acceptable	acceptable	ADJ
cjal-8261	402	23	practice	practice	NOUN
cjal-8261	402	24	under	under	ADP
cjal-8261	402	25	the	the	DET
cjal-8261	402	26	pfutp	pfutp	PROPN
cjal-8261	402	27	regulations	regulation	NOUN
cjal-8261	402	28	.	.	PUNCT
cjal-8261	403	1	front	front	ADJ
cjal-8261	403	2	running	run	VERB
cjal-8261	403	3	refers	refer	VERB
cjal-8261	403	4	to	to	ADP
cjal-8261	403	5	the	the	DET
cjal-8261	403	6	use	use	NOUN
cjal-8261	403	7	of	of	ADP
cjal-8261	403	8	non	non	ADJ
cjal-8261	403	9	-	-	ADJ
cjal-8261	403	10	public	public	ADJ
cjal-8261	403	11	information	information	NOUN
cjal-8261	403	12	to	to	PART
cjal-8261	403	13	buy	buy	VERB
cjal-8261	403	14	or	or	CCONJ
cjal-8261	403	15	sell	sell	VERB
cjal-8261	403	16	securities	security	NOUN
cjal-8261	403	17	ahead	ahead	ADV
cjal-8261	403	18	of	of	ADP
cjal-8261	403	19	a	a	DET
cjal-8261	403	20	substantial	substantial	ADJ
cjal-8261	403	21	order	order	NOUN
cjal-8261	403	22	in	in	ADP
cjal-8261	403	23	order	order	NOUN
cjal-8261	403	24	to	to	PART
cjal-8261	403	25	gain	gain	VERB
cjal-8261	403	26	an	an	DET
cjal-8261	403	27	advantage	advantage	NOUN
cjal-8261	403	28	.	.	PUNCT
cjal-8261	404	1	the	the	DET
cjal-8261	404	2	case	case	NOUN
cjal-8261	404	3	concerned	concern	VERB
cjal-8261	404	4	the	the	DET
cjal-8261	404	5	actions	action	NOUN
cjal-8261	404	6	of	of	ADP
cjal-8261	404	7	a	a	DET
cjal-8261	404	8	trader	trader	NOUN
cjal-8261	404	9	who	who	PRON
cjal-8261	404	10	was	be	AUX
cjal-8261	404	11	engaging	engage	VERB
cjal-8261	404	12	in	in	ADP
cjal-8261	404	13	front	front	ADJ
cjal-8261	404	14	running	running	NOUN
cjal-8261	404	15	.	.	PUNCT
cjal-8261	405	1	139	139	NUM
cjal-8261	405	2	sebi	sebi	NOUN
cjal-8261	405	3	v.	v.	ADP
cjal-8261	405	4	shri	shri	PROPN
cjal-8261	405	5	kanaiyalal	kanaiyalal	PROPN
cjal-8261	405	6	baldevbhai	baldevbhai	PROPN
cjal-8261	405	7	patel	patel	PROPN
cjal-8261	405	8	&	&	CCONJ
cjal-8261	405	9	ors	ors	PROPN
cjal-8261	405	10	.	.	PROPN
cjal-8261	405	11	,	,	PUNCT
cjal-8261	405	12	(	(	PUNCT
cjal-8261	405	13	2017	2017	NUM
cjal-8261	405	14	)	)	PUNCT
cjal-8261	405	15	15	15	NUM
cjal-8261	405	16	scc	scc	NOUN
cjal-8261	405	17	1	1	NUM
cjal-8261	405	18	(	(	PUNCT
cjal-8261	405	19	india	india	PROPN
cjal-8261	405	20	)	)	PUNCT
cjal-8261	405	21	;	;	PUNCT
cjal-8261	405	22	sebi	sebi	PROPN
cjal-8261	405	23	v.	v.	PROPN
cjal-8261	405	24	cabot	cabot	PROPN
cjal-8261	405	25	international	international	PROPN
cjal-8261	405	26	capital	capital	PROPN
cjal-8261	405	27	corporation	corporation	NOUN
cjal-8261	405	28	,	,	PUNCT
cjal-8261	405	29	(	(	PUNCT
cjal-8261	405	30	2004	2004	NUM
cjal-8261	405	31	)	)	PUNCT
cjal-8261	405	32	51	51	NUM
cjal-8261	405	33	scl	scl	NOUN
cjal-8261	405	34	307	307	NUM
cjal-8261	405	35	(	(	PUNCT
cjal-8261	405	36	india	india	PROPN
cjal-8261	405	37	)	)	PUNCT
cjal-8261	405	38	;	;	PUNCT
cjal-8261	405	39	icai	icai	PROPN
cjal-8261	405	40	v.	v.	PROPN
cjal-8261	405	41	mukesh	mukesh	PROPN
cjal-8261	405	42	gang	gang	PROPN
cjal-8261	405	43	,	,	PUNCT
cjal-8261	405	44	(	(	PUNCT
cjal-8261	405	45	2016	2016	NUM
cjal-8261	405	46	)	)	PUNCT
cjal-8261	405	47	scc	scc	PROPN
cjal-8261	405	48	online	online	PROPN
cjal-8261	405	49	hyd	hyd	PROPN
cjal-8261	405	50	327	327	NUM
cjal-8261	405	51	(	(	PUNCT
cjal-8261	405	52	india	india	PROPN
cjal-8261	405	53	)	)	PUNCT
cjal-8261	405	54	.	.	PUNCT
cjal-8261	406	1	140	140	NUM
cjal-8261	406	2	wtm	wtm	PROPN
cjal-8261	406	3	decision	decision	NOUN
cjal-8261	406	4	,	,	PUNCT
cjal-8261	406	5	supra	supra	PROPN
cjal-8261	406	6	note	note	NOUN
cjal-8261	406	7	135	135	NUM
cjal-8261	406	8	,	,	PUNCT
cjal-8261	406	9	at	at	ADP
cjal-8261	406	10	¶	¶	PROPN
cjal-8261	406	11	180	180	NUM
cjal-8261	406	12	.	.	PUNCT
cjal-8261	407	1	auditor	auditor	PROPN
cjal-8261	407	2	’s	’s	PART
cjal-8261	407	3	misconduct	misconduct	NOUN
cjal-8261	407	4	in	in	ADP
cjal-8261	407	5	india	india	PROPN
cjal-8261	407	6	[	[	X
cjal-8261	407	7	vol	vol	NOUN
cjal-8261	407	8	.	.	PUNCT
cjal-8261	408	1	34	34	NUM
cjal-8261	408	2	:	:	SYM
cjal-8261	408	3	93	93	NUM
cjal-8261	408	4	118	118	NUM
cjal-8261	408	5	wtm	wtm	PROPN
cjal-8261	408	6	order	order	NOUN
cjal-8261	408	7	implies	imply	VERB
cjal-8261	408	8	that	that	SCONJ
cjal-8261	408	9	the	the	DET
cjal-8261	408	10	auditors	auditor	NOUN
cjal-8261	408	11	deliberately	deliberately	ADV
cjal-8261	408	12	ignored	ignore	VERB
cjal-8261	408	13	the	the	DET
cjal-8261	408	14	irregularities	irregularity	NOUN
cjal-8261	408	15	present	present	ADJ
cjal-8261	408	16	in	in	ADP
cjal-8261	408	17	the	the	DET
cjal-8261	408	18	financial	financial	ADJ
cjal-8261	408	19	statements	statement	NOUN
cjal-8261	408	20	of	of	ADP
cjal-8261	408	21	satyam	satyam	NOUN
cjal-8261	408	22	and	and	CCONJ
cjal-8261	408	23	thus	thus	ADV
cjal-8261	408	24	acted	act	VERB
cjal-8261	408	25	with	with	ADP
cjal-8261	408	26	mala	mala	PROPN
cjal-8261	408	27	fides.141	fides.141	PROPN
cjal-8261	408	28	the	the	DET
cjal-8261	408	29	wtm	wtm	PROPN
cjal-8261	408	30	emphasised	emphasise	VERB
cjal-8261	408	31	the	the	DET
cjal-8261	408	32	scale	scale	NOUN
cjal-8261	408	33	of	of	ADP
cjal-8261	408	34	the	the	DET
cjal-8261	408	35	underlying	underlie	VERB
cjal-8261	408	36	fraud	fraud	NOUN
cjal-8261	408	37	and	and	CCONJ
cjal-8261	408	38	the	the	DET
cjal-8261	408	39	losses	loss	NOUN
cjal-8261	408	40	which	which	PRON
cjal-8261	408	41	accrued	accrue	VERB
cjal-8261	408	42	to	to	PART
cjal-8261	408	43	investors.142	investors.142	PRON
cjal-8261	408	44	for	for	ADP
cjal-8261	408	45	this	this	DET
cjal-8261	408	46	reason	reason	NOUN
cjal-8261	408	47	,	,	PUNCT
cjal-8261	408	48	the	the	DET
cjal-8261	408	49	cumulative	cumulative	ADJ
cjal-8261	408	50	effect	effect	NOUN
cjal-8261	408	51	of	of	ADP
cjal-8261	408	52	the	the	DET
cjal-8261	408	53	various	various	ADJ
cjal-8261	408	54	instances	instance	NOUN
cjal-8261	408	55	of	of	ADP
cjal-8261	408	56	gross	gross	ADJ
cjal-8261	408	57	negligence	negligence	NOUN
cjal-8261	408	58	amounted	amount	VERB
cjal-8261	408	59	to	to	PART
cjal-8261	408	60	fraud.143	fraud.143	VERB
cjal-8261	408	61	to	to	PART
cjal-8261	408	62	support	support	VERB
cjal-8261	408	63	its	its	PRON
cjal-8261	408	64	finding	finding	NOUN
cjal-8261	408	65	,	,	PUNCT
cjal-8261	408	66	the	the	DET
cjal-8261	408	67	wtm	wtm	PROPN
cjal-8261	408	68	cited	cite	VERB
cjal-8261	408	69	the	the	DET
cjal-8261	408	70	case	case	NOUN
cjal-8261	408	71	of	of	ADP
cjal-8261	408	72	mukesh	mukesh	PROPN
cjal-8261	408	73	gang	gang	NOUN
cjal-8261	408	74	which	which	PRON
cjal-8261	408	75	held	hold	VERB
cjal-8261	408	76	that	that	DET
cjal-8261	408	77	reckless	reckless	ADJ
cjal-8261	408	78	certification	certification	NOUN
cjal-8261	408	79	by	by	ADP
cjal-8261	408	80	an	an	DET
cjal-8261	408	81	auditor	auditor	NOUN
cjal-8261	408	82	and	and	CCONJ
cjal-8261	408	83	“	"	PUNCT
cjal-8261	408	84	wilful	wilful	ADJ
cjal-8261	408	85	blindness	blindness	NOUN
cjal-8261	408	86	”	"	PUNCT
cjal-8261	408	87	amount	amount	NOUN
cjal-8261	408	88	to	to	ADP
cjal-8261	408	89	gross	gross	ADJ
cjal-8261	408	90	negligence	negligence	NOUN
cjal-8261	408	91	.	.	PUNCT
cjal-8261	409	1	the	the	DET
cjal-8261	409	2	order	order	NOUN
cjal-8261	409	3	of	of	ADP
cjal-8261	409	4	the	the	DET
cjal-8261	409	5	wtm	wtm	PROPN
cjal-8261	409	6	was	be	AUX
cjal-8261	409	7	appealed	appeal	VERB
cjal-8261	409	8	before	before	ADP
cjal-8261	409	9	the	the	DET
cjal-8261	409	10	sat.144	sat.144	NOUN
cjal-8261	409	11	like	like	ADP
cjal-8261	409	12	the	the	DET
cjal-8261	409	13	wtm	wtm	PROPN
cjal-8261	409	14	,	,	PUNCT
cjal-8261	409	15	the	the	DET
cjal-8261	409	16	sat	sat	NOUN
cjal-8261	409	17	found	find	VERB
cjal-8261	409	18	that	that	SCONJ
cjal-8261	409	19	professional	professional	ADJ
cjal-8261	409	20	lapses	lapse	NOUN
cjal-8261	409	21	had	have	AUX
cjal-8261	409	22	occurred	occur	VERB
cjal-8261	409	23	in	in	ADP
cjal-8261	409	24	the	the	DET
cjal-8261	409	25	audit	audit	NOUN
cjal-8261	409	26	and	and	CCONJ
cjal-8261	409	27	that	that	SCONJ
cjal-8261	409	28	the	the	DET
cjal-8261	409	29	auditors	auditor	NOUN
cjal-8261	409	30	had	have	AUX
cjal-8261	409	31	acted	act	VERB
cjal-8261	409	32	negligently.145	negligently.145	VERB
cjal-8261	409	33	the	the	DET
cjal-8261	409	34	actions	action	NOUN
cjal-8261	409	35	which	which	PRON
cjal-8261	409	36	led	lead	VERB
cjal-8261	409	37	to	to	ADP
cjal-8261	409	38	this	this	DET
cjal-8261	409	39	finding	finding	NOUN
cjal-8261	409	40	are	be	AUX
cjal-8261	409	41	similar	similar	ADJ
cjal-8261	409	42	to	to	ADP
cjal-8261	409	43	the	the	DET
cjal-8261	409	44	conduct	conduct	NOUN
cjal-8261	409	45	of	of	ADP
cjal-8261	409	46	auditors	auditor	NOUN
cjal-8261	409	47	that	that	PRON
cjal-8261	409	48	brought	bring	VERB
cjal-8261	409	49	them	they	PRON
cjal-8261	409	50	under	under	ADP
cjal-8261	409	51	the	the	DET
cjal-8261	409	52	scrutiny	scrutiny	NOUN
cjal-8261	409	53	of	of	ADP
cjal-8261	409	54	the	the	DET
cjal-8261	409	55	disciplinary	disciplinary	ADJ
cjal-8261	409	56	committee	committee	NOUN
cjal-8261	409	57	.	.	PUNCT
cjal-8261	410	1	the	the	DET
cjal-8261	410	2	auditors	auditor	NOUN
cjal-8261	410	3	of	of	ADP
cjal-8261	410	4	satyam	satyam	NOUN
cjal-8261	410	5	failed	fail	VERB
cjal-8261	410	6	to	to	PART
cjal-8261	410	7	use	use	VERB
cjal-8261	410	8	external	external	ADJ
cjal-8261	410	9	confirmations	confirmation	NOUN
cjal-8261	410	10	to	to	PART
cjal-8261	410	11	verify	verify	VERB
cjal-8261	410	12	the	the	DET
cjal-8261	410	13	assertion	assertion	NOUN
cjal-8261	410	14	’s	’s	ADV
cjal-8261	410	15	in	in	ADP
cjal-8261	410	16	the	the	DET
cjal-8261	410	17	company	company	NOUN
cjal-8261	410	18	’s	’s	PART
cjal-8261	410	19	financial	financial	ADJ
cjal-8261	410	20	statement	statement	NOUN
cjal-8261	410	21	and	and	CCONJ
cjal-8261	410	22	relied	rely	VERB
cjal-8261	410	23	on	on	ADP
cjal-8261	410	24	the	the	DET
cjal-8261	410	25	documents	document	NOUN
cjal-8261	410	26	provided	provide	VERB
cjal-8261	410	27	by	by	ADP
cjal-8261	410	28	satyam.146	satyam.146	PROPN
cjal-8261	410	29	however	however	ADV
cjal-8261	410	30	,	,	PUNCT
cjal-8261	410	31	the	the	DET
cjal-8261	410	32	sat	sit	VERB
cjal-8261	410	33	’s	’s	NOUN
cjal-8261	410	34	finding	finding	NOUN
cjal-8261	410	35	regarding	regard	VERB
cjal-8261	410	36	whether	whether	SCONJ
cjal-8261	410	37	gross	gross	ADJ
cjal-8261	410	38	negligence	negligence	NOUN
cjal-8261	410	39	and	and	CCONJ
cjal-8261	410	40	fraud	fraud	NOUN
cjal-8261	410	41	occurred	occur	VERB
cjal-8261	410	42	was	be	AUX
cjal-8261	410	43	different	different	ADJ
cjal-8261	410	44	from	from	ADP
cjal-8261	410	45	the	the	DET
cjal-8261	410	46	one	one	NUM
cjal-8261	410	47	in	in	ADP
cjal-8261	410	48	the	the	DET
cjal-8261	410	49	wtm	wtm	PROPN
cjal-8261	410	50	order	order	NOUN
cjal-8261	410	51	.	.	PUNCT
cjal-8261	411	1	sat	sit	VERB
cjal-8261	411	2	’s	’s	PART
cjal-8261	411	3	test	test	NOUN
cjal-8261	411	4	for	for	ADP
cjal-8261	411	5	gross	gross	ADJ
cjal-8261	411	6	negligence	negligence	NOUN
cjal-8261	411	7	the	the	DET
cjal-8261	411	8	sat	sit	VERB
cjal-8261	411	9	found	find	VERB
cjal-8261	411	10	that	that	SCONJ
cjal-8261	411	11	while	while	SCONJ
cjal-8261	411	12	some	some	DET
cjal-8261	411	13	professional	professional	ADJ
cjal-8261	411	14	negligence	negligence	NOUN
cjal-8261	411	15	had	have	AUX
cjal-8261	411	16	occurred	occur	VERB
cjal-8261	411	17	,	,	PUNCT
cjal-8261	411	18	it	it	PRON
cjal-8261	411	19	did	do	AUX
cjal-8261	411	20	not	not	PART
cjal-8261	411	21	amount	amount	VERB
cjal-8261	411	22	to	to	ADP
cjal-8261	411	23	gross	gross	ADJ
cjal-8261	411	24	negligence	negligence	NOUN
cjal-8261	411	25	.	.	PUNCT
cjal-8261	412	1	the	the	DET
cjal-8261	412	2	sat	sat	NOUN
cjal-8261	412	3	disagreed	disagree	VERB
cjal-8261	412	4	with	with	ADP
cjal-8261	412	5	the	the	DET
cjal-8261	412	6	wtm	wtm	PROPN
cjal-8261	412	7	’s	’s	PART
cjal-8261	412	8	use	use	NOUN
cjal-8261	412	9	of	of	ADP
cjal-8261	412	10	the	the	DET
cjal-8261	412	11	supreme	supreme	PROPN
cjal-8261	412	12	court	court	PROPN
cjal-8261	412	13	decision	decision	NOUN
cjal-8261	412	14	in	in	ADP
cjal-8261	412	15	kanaiyalal	kanaiyalal	PROPN
cjal-8261	412	16	.	.	PUNCT
cjal-8261	413	1	the	the	DET
cjal-8261	413	2	sat	sit	VERB
cjal-8261	413	3	noted	note	VERB
cjal-8261	413	4	that	that	SCONJ
cjal-8261	413	5	the	the	DET
cjal-8261	413	6	case	case	NOUN
cjal-8261	413	7	of	of	ADP
cjal-8261	413	8	kaniyalal	kaniyalal	PROPN
cjal-8261	413	9	dealt	deal	VERB
cjal-8261	413	10	with	with	ADP
cjal-8261	413	11	persons	person	NOUN
cjal-8261	413	12	directly	directly	ADV
cjal-8261	413	13	involved	involve	VERB
cjal-8261	413	14	in	in	ADP
cjal-8261	413	15	trading	trading	NOUN
cjal-8261	413	16	securities	security	NOUN
cjal-8261	413	17	.	.	PUNCT
cjal-8261	414	1	147	147	NUM
cjal-8261	414	2	even	even	ADV
cjal-8261	414	3	in	in	ADP
cjal-8261	414	4	kanaiyalal	kanaiyalal	PROPN
cjal-8261	414	5	,	,	PUNCT
cjal-8261	414	6	the	the	DET
cjal-8261	414	7	supreme	supreme	PROPN
cjal-8261	414	8	court	court	PROPN
cjal-8261	414	9	affirmed	affirm	VERB
cjal-8261	414	10	that	that	SCONJ
cjal-8261	414	11	an	an	DET
cjal-8261	414	12	element	element	NOUN
cjal-8261	414	13	of	of	ADP
cjal-8261	414	14	“	"	PUNCT
cjal-8261	414	15	inducement	inducement	NOUN
cjal-8261	414	16	”	"	PUNCT
cjal-8261	414	17	was	be	AUX
cjal-8261	414	18	necessary	necessary	ADJ
cjal-8261	414	19	to	to	PART
cjal-8261	414	20	establish	establish	VERB
cjal-8261	414	21	fraud	fraud	NOUN
cjal-8261	414	22	.	.	PUNCT
cjal-8261	415	1	148	148	NUM
cjal-8261	415	2	the	the	DET
cjal-8261	415	3	sat	sit	VERB
cjal-8261	415	4	found	find	VERB
cjal-8261	415	5	that	that	SCONJ
cjal-8261	415	6	there	there	PRON
cjal-8261	415	7	was	be	VERB
cjal-8261	415	8	no	no	DET
cjal-8261	415	9	inducement	inducement	NOUN
cjal-8261	415	10	in	in	ADP
cjal-8261	415	11	the	the	DET
cjal-8261	415	12	present	present	ADJ
cjal-8261	415	13	case	case	NOUN
cjal-8261	415	14	(	(	PUNCT
cjal-8261	415	15	presumably	presumably	ADV
cjal-8261	415	16	because	because	SCONJ
cjal-8261	415	17	there	there	PRON
cjal-8261	415	18	was	be	VERB
cjal-8261	415	19	no	no	DET
cjal-8261	415	20	finding	finding	NOUN
cjal-8261	415	21	of	of	ADP
cjal-8261	415	22	an	an	DET
cjal-8261	415	23	intention	intention	NOUN
cjal-8261	415	24	to	to	PART
cjal-8261	415	25	defraud	defraud	VERB
cjal-8261	415	26	investors	investor	NOUN
cjal-8261	415	27	)	)	PUNCT
cjal-8261	415	28	.	.	PUNCT
cjal-8261	416	1	149	149	NUM
cjal-8261	417	1	the	the	DET
cjal-8261	417	2	sat	sat	AUX
cjal-8261	417	3	held	hold	VERB
cjal-8261	417	4	,	,	PUNCT
cjal-8261	417	5	that	that	SCONJ
cjal-8261	417	6	the	the	DET
cjal-8261	417	7	certification	certification	NOUN
cjal-8261	417	8	of	of	ADP
cjal-8261	417	9	financial	financial	ADJ
cjal-8261	417	10	statements	statement	NOUN
cjal-8261	417	11	and	and	CCONJ
cjal-8261	417	12	books	book	NOUN
cjal-8261	417	13	of	of	ADP
cjal-8261	417	14	account	account	NOUN
cjal-8261	417	15	could	could	AUX
cjal-8261	417	16	“	"	PUNCT
cjal-8261	417	17	by	by	ADP
cjal-8261	417	18	no	no	DET
cjal-8261	417	19	stretch	stretch	NOUN
cjal-8261	417	20	of	of	ADP
cjal-8261	417	21	imagination	imagination	NOUN
cjal-8261	417	22	”	"	PUNCT
cjal-8261	417	23	be	be	AUX
cjal-8261	417	24	considered	consider	VERB
cjal-8261	417	25	as	as	ADP
cjal-8261	417	26	an	an	DET
cjal-8261	417	27	act	act	NOUN
cjal-8261	417	28	of	of	ADP
cjal-8261	417	29	directly	directly	ADV
cjal-8261	417	30	or	or	CCONJ
cjal-8261	417	31	indirectly	indirectly	ADV
cjal-8261	417	32	141	141	NUM
cjal-8261	417	33	i	i	PRON
cjal-8261	417	34	d.	d.	PROPN
cjal-8261	417	35	at	at	ADP
cjal-8261	417	36	¶	¶	PROPN
cjal-8261	417	37	172	172	NUM
cjal-8261	417	38	.	.	PUNCT
cjal-8261	417	39	142	142	NUM
cjal-8261	418	1	i	i	PRON
cjal-8261	418	2	d.	d.	PROPN
cjal-8261	418	3	at	at	ADP
cjal-8261	418	4	¶	¶	PROPN
cjal-8261	418	5	180	180	NUM
cjal-8261	418	6	.	.	PUNCT
cjal-8261	419	1	143	143	NUM
cjal-8261	420	1	i	i	PRON
cjal-8261	420	2	d.	d.	PROPN
cjal-8261	420	3	144	144	NUM
cjal-8261	420	4	sat	sit	VERB
cjal-8261	420	5	decision	decision	NOUN
cjal-8261	420	6	,	,	PUNCT
cjal-8261	420	7	supra	supra	PROPN
cjal-8261	420	8	note	note	NOUN
cjal-8261	420	9	134	134	NUM
cjal-8261	420	10	.	.	NUM
cjal-8261	421	1	145	145	NUM
cjal-8261	422	1	i	i	PRON
cjal-8261	422	2	d.	d.	PROPN
cjal-8261	422	3	at	at	ADP
cjal-8261	422	4	¶	¶	PROPN
cjal-8261	422	5	139	139	NUM
cjal-8261	422	6	;	;	PUNCT
cjal-8261	422	7	wtm	wtm	PROPN
cjal-8261	422	8	decision	decision	NOUN
cjal-8261	422	9	,	,	PUNCT
cjal-8261	422	10	supra	supra	PROPN
cjal-8261	422	11	note	note	NOUN
cjal-8261	422	12	135	135	NUM
cjal-8261	422	13	,	,	PUNCT
cjal-8261	422	14	at	at	ADP
cjal-8261	422	15	¶	¶	PROPN
cjal-8261	422	16	205	205	NUM
cjal-8261	422	17	.	.	PUNCT
cjal-8261	422	18	146	146	NUM
cjal-8261	422	19	wtm	wtm	PROPN
cjal-8261	422	20	decision	decision	NOUN
cjal-8261	422	21	,	,	PUNCT
cjal-8261	422	22	supra	supra	PROPN
cjal-8261	422	23	note	note	NOUN
cjal-8261	422	24	135	135	NUM
cjal-8261	422	25	,	,	PUNCT
cjal-8261	422	26	at	at	ADP
cjal-8261	422	27	¶¶	¶¶	PROPN
cjal-8261	422	28	5–47	5–47	NUM
cjal-8261	422	29	;	;	PUNCT
cjal-8261	422	30	sat	sit	VERB
cjal-8261	422	31	decision	decision	NOUN
cjal-8261	422	32	,	,	PUNCT
cjal-8261	422	33	supra	supra	PROPN
cjal-8261	422	34	note	note	NOUN
cjal-8261	422	35	134	134	NUM
cjal-8261	422	36	,	,	PUNCT
cjal-8261	422	37	at	at	ADP
cjal-8261	422	38	¶¶	¶¶	PROPN
cjal-8261	422	39	65139	65139	NUM
cjal-8261	422	40	.	.	PUNCT
cjal-8261	423	1	147	147	NUM
cjal-8261	423	2	sat	sit	VERB
cjal-8261	423	3	decision	decision	NOUN
cjal-8261	423	4	,	,	PUNCT
cjal-8261	423	5	supra	supra	PROPN
cjal-8261	423	6	note	note	NOUN
cjal-8261	423	7	134	134	NUM
cjal-8261	423	8	,	,	PUNCT
cjal-8261	423	9	at	at	ADP
cjal-8261	423	10	¶¶	¶¶	PROPN
cjal-8261	423	11	52–53	52–53	NUM
cjal-8261	423	12	.	.	PUNCT
cjal-8261	424	1	148	148	NUM
cjal-8261	424	2	i	i	PRON
cjal-8261	424	3	d.	d.	PROPN
cjal-8261	424	4	at	at	ADP
cjal-8261	424	5	¶	¶	PROPN
cjal-8261	424	6	44	44	NUM
cjal-8261	424	7	.	.	PUNCT
cjal-8261	424	8	149	149	NUM
cjal-8261	425	1	i	i	PRON
cjal-8261	425	2	d.	d.	PROPN
cjal-8261	425	3	2021	2021	NUM
cjal-8261	425	4	]	]	PUNCT
cjal-8261	425	5	columbia	columbia	PROPN
cjal-8261	425	6	journal	journal	PROPN
cjal-8261	425	7	of	of	ADP
cjal-8261	425	8	asian	asian	ADJ
cjal-8261	425	9	law	law	NOUN
cjal-8261	425	10	119	119	NUM
cjal-8261	425	11	dealing	deal	VERB
cjal-8261	425	12	in	in	ADP
cjal-8261	425	13	securities	security	NOUN
cjal-8261	425	14	.	.	PUNCT
cjal-8261	426	1	the	the	DET
cjal-8261	426	2	sat	sit	VERB
cjal-8261	426	3	closely	closely	ADV
cjal-8261	426	4	relied	rely	VERB
cjal-8261	426	5	on	on	ADP
cjal-8261	426	6	the	the	DET
cjal-8261	426	7	high	high	ADJ
cjal-8261	426	8	court	court	NOUN
cjal-8261	426	9	of	of	ADP
cjal-8261	426	10	bombay	bombay	PROPN
cjal-8261	426	11	judgment	judgment	NOUN
cjal-8261	426	12	in	in	ADP
cjal-8261	426	13	price	price	NOUN
cjal-8261	426	14	waterhouse	waterhouse	NOUN
cjal-8261	426	15	v.	v.	ADP
cjal-8261	426	16	sebi	sebi	NOUN
cjal-8261	426	17	which	which	PRON
cjal-8261	426	18	ruled	rule	VERB
cjal-8261	426	19	that	that	SCONJ
cjal-8261	426	20	sebi	sebi	NOUN
cjal-8261	426	21	had	have	VERB
cjal-8261	426	22	to	to	PART
cjal-8261	426	23	find	find	VERB
cjal-8261	426	24	that	that	SCONJ
cjal-8261	426	25	there	there	PRON
cjal-8261	426	26	was	be	VERB
cjal-8261	426	27	some	some	DET
cjal-8261	426	28	mens	men	NOUN
cjal-8261	426	29	rea	rea	NOUN
cjal-8261	426	30	or	or	CCONJ
cjal-8261	426	31	connivance	connivance	NOUN
cjal-8261	426	32	on	on	ADP
cjal-8261	426	33	the	the	DET
cjal-8261	426	34	part	part	NOUN
cjal-8261	426	35	of	of	ADP
cjal-8261	426	36	auditors	auditor	NOUN
cjal-8261	426	37	before	before	SCONJ
cjal-8261	426	38	it	it	PRON
cjal-8261	426	39	could	could	AUX
cjal-8261	426	40	issue	issue	VERB
cjal-8261	426	41	directions	direction	NOUN
cjal-8261	426	42	to	to	ADP
cjal-8261	426	43	them	they	PRON
cjal-8261	426	44	.	.	PUNCT
cjal-8261	427	1	150	150	NUM
cjal-8261	427	2	in	in	ADP
cjal-8261	427	3	the	the	DET
cjal-8261	427	4	absence	absence	NOUN
cjal-8261	427	5	of	of	ADP
cjal-8261	427	6	mens	men	NOUN
cjal-8261	427	7	rea	rea	VERB
cjal-8261	427	8	attributable	attributable	ADJ
cjal-8261	427	9	to	to	ADP
cjal-8261	427	10	the	the	DET
cjal-8261	427	11	auditors	auditor	NOUN
cjal-8261	427	12	,	,	PUNCT
cjal-8261	427	13	the	the	DET
cjal-8261	427	14	sat	sat	NOUN
cjal-8261	427	15	struck	strike	VERB
cjal-8261	427	16	down	down	ADP
cjal-8261	427	17	the	the	DET
cjal-8261	427	18	portion	portion	NOUN
cjal-8261	427	19	of	of	ADP
cjal-8261	427	20	the	the	DET
cjal-8261	427	21	wtm	wtm	PROPN
cjal-8261	427	22	order	order	NOUN
cjal-8261	427	23	which	which	PRON
cjal-8261	427	24	prohibited	prohibit	VERB
cjal-8261	427	25	the	the	DET
cjal-8261	427	26	firms	firm	NOUN
cjal-8261	427	27	and	and	CCONJ
cjal-8261	427	28	the	the	DET
cjal-8261	427	29	accountants	accountant	NOUN
cjal-8261	427	30	from	from	ADP
cjal-8261	427	31	auditing	audit	VERB
cjal-8261	427	32	listed	list	VERB
cjal-8261	427	33	companies	company	NOUN
cjal-8261	427	34	for	for	ADP
cjal-8261	427	35	varying	vary	VERB
cjal-8261	427	36	periods	period	NOUN
cjal-8261	427	37	of	of	ADP
cjal-8261	427	38	time.151	time.151	NUM
cjal-8261	427	39	an	an	DET
cjal-8261	427	40	important	important	ADJ
cjal-8261	427	41	difference	difference	NOUN
cjal-8261	427	42	between	between	ADP
cjal-8261	427	43	the	the	DET
cjal-8261	427	44	opinions	opinion	NOUN
cjal-8261	427	45	of	of	ADP
cjal-8261	427	46	the	the	DET
cjal-8261	427	47	wtm	wtm	PROPN
cjal-8261	427	48	and	and	CCONJ
cjal-8261	427	49	the	the	DET
cjal-8261	427	50	sat	sat	NOUN
cjal-8261	427	51	was	be	AUX
cjal-8261	427	52	the	the	DET
cjal-8261	427	53	expectations	expectation	NOUN
cjal-8261	427	54	they	they	PRON
cjal-8261	427	55	ascribed	ascribe	VERB
cjal-8261	427	56	to	to	ADP
cjal-8261	427	57	the	the	DET
cjal-8261	427	58	audit	audit	NOUN
cjal-8261	427	59	process	process	NOUN
cjal-8261	427	60	.	.	PUNCT
cjal-8261	428	1	paragraph	paragraph	NOUN
cjal-8261	428	2	18	18	NUM
cjal-8261	428	3	of	of	ADP
cjal-8261	428	4	auditing	auditing	NOUN
cjal-8261	428	5	assurance	assurance	NOUN
cjal-8261	428	6	standard	standard	NOUN
cjal-8261	428	7	4152	4152	NUM
cjal-8261	428	8	requires	require	VERB
cjal-8261	428	9	that	that	SCONJ
cjal-8261	428	10	auditors	auditor	NOUN
cjal-8261	428	11	act	act	VERB
cjal-8261	428	12	with	with	ADP
cjal-8261	428	13	professional	professional	ADJ
cjal-8261	428	14	scepticism	scepticism	NOUN
cjal-8261	428	15	.	.	PUNCT
cjal-8261	429	1	in	in	ADP
cjal-8261	429	2	the	the	DET
cjal-8261	429	3	present	present	ADJ
cjal-8261	429	4	case	case	NOUN
cjal-8261	429	5	,	,	PUNCT
cjal-8261	429	6	auditors	auditor	NOUN
cjal-8261	429	7	had	have	AUX
cjal-8261	429	8	ignored	ignore	VERB
cjal-8261	429	9	red	red	ADJ
cjal-8261	429	10	flags	flag	NOUN
cjal-8261	429	11	in	in	ADP
cjal-8261	429	12	satyam	satyam	NOUN
cjal-8261	429	13	’s	’s	PART
cjal-8261	429	14	internal	internal	ADJ
cjal-8261	429	15	audit	audit	NOUN
cjal-8261	429	16	process.153	process.153	VERB
cjal-8261	429	17	the	the	DET
cjal-8261	429	18	wtm	wtm	PROPN
cjal-8261	429	19	held	hold	VERB
cjal-8261	429	20	that	that	SCONJ
cjal-8261	429	21	the	the	DET
cjal-8261	429	22	different	different	ADJ
cjal-8261	429	23	format	format	NOUN
cjal-8261	429	24	used	use	VERB
cjal-8261	429	25	by	by	ADP
cjal-8261	429	26	the	the	DET
cjal-8261	429	27	fake	fake	ADJ
cjal-8261	429	28	invoices	invoice	NOUN
cjal-8261	429	29	and	and	CCONJ
cjal-8261	429	30	the	the	DET
cjal-8261	429	31	fact	fact	NOUN
cjal-8261	429	32	that	that	SCONJ
cjal-8261	429	33	they	they	PRON
cjal-8261	429	34	were	be	AUX
cjal-8261	429	35	generated	generate	VERB
cjal-8261	429	36	for	for	ADP
cjal-8261	429	37	offshore	offshore	ADJ
cjal-8261	429	38	customers	customer	NOUN
cjal-8261	429	39	should	should	AUX
cjal-8261	429	40	have	have	AUX
cjal-8261	429	41	alerted	alert	VERB
cjal-8261	429	42	the	the	DET
cjal-8261	429	43	auditors	auditor	NOUN
cjal-8261	429	44	of	of	ADP
cjal-8261	429	45	the	the	DET
cjal-8261	429	46	underlying	underlie	VERB
cjal-8261	429	47	fraud.154	fraud.154	NOUN
cjal-8261	429	48	the	the	DET
cjal-8261	429	49	sat	sat	NOUN
cjal-8261	429	50	had	have	VERB
cjal-8261	429	51	a	a	DET
cjal-8261	429	52	different	different	ADJ
cjal-8261	429	53	opinion	opinion	NOUN
cjal-8261	429	54	in	in	ADP
cjal-8261	429	55	this	this	DET
cjal-8261	429	56	regard	regard	NOUN
cjal-8261	429	57	and	and	CCONJ
cjal-8261	429	58	found	find	VERB
cjal-8261	429	59	that	that	SCONJ
cjal-8261	429	60	the	the	DET
cjal-8261	429	61	auditors	auditor	NOUN
cjal-8261	429	62	had	have	AUX
cjal-8261	429	63	not	not	PART
cjal-8261	429	64	completely	completely	ADV
cjal-8261	429	65	disregarded	disregard	VERB
cjal-8261	429	66	the	the	DET
cjal-8261	429	67	auditing	auditing	NOUN
cjal-8261	429	68	assurance	assurance	NOUN
cjal-8261	429	69	standards	standard	NOUN
cjal-8261	429	70	(	(	PUNCT
cjal-8261	429	71	aas	aas	NOUN
cjal-8261	429	72	)	)	PUNCT
cjal-8261	429	73	when	when	SCONJ
cjal-8261	429	74	seeking	seek	VERB
cjal-8261	429	75	external	external	ADJ
cjal-8261	429	76	confirmations	confirmation	NOUN
cjal-8261	429	77	of	of	ADP
cjal-8261	429	78	the	the	DET
cjal-8261	429	79	assertions	assertion	NOUN
cjal-8261	429	80	in	in	ADP
cjal-8261	429	81	satyam	satyam	NOUN
cjal-8261	429	82	’s	’s	PART
cjal-8261	429	83	financial	financial	ADJ
cjal-8261	429	84	statements	statement	NOUN
cjal-8261	429	85	.	.	PUNCT
cjal-8261	430	1	155	155	NUM
cjal-8261	430	2	the	the	DET
cjal-8261	430	3	sat	sit	VERB
cjal-8261	430	4	pointed	point	VERB
cjal-8261	430	5	out	out	ADP
cjal-8261	430	6	that	that	SCONJ
cjal-8261	430	7	alternative	alternative	ADJ
cjal-8261	430	8	means	mean	NOUN
cjal-8261	430	9	of	of	ADP
cjal-8261	430	10	verification	verification	NOUN
cjal-8261	430	11	(	(	PUNCT
cjal-8261	430	12	other	other	ADJ
cjal-8261	430	13	than	than	ADP
cjal-8261	430	14	external	external	ADJ
cjal-8261	430	15	verification	verification	NOUN
cjal-8261	430	16	)	)	PUNCT
cjal-8261	430	17	were	be	AUX
cjal-8261	430	18	available	available	ADJ
cjal-8261	430	19	to	to	ADP
cjal-8261	430	20	auditors	auditor	NOUN
cjal-8261	430	21	to	to	PART
cjal-8261	430	22	confirm	confirm	VERB
cjal-8261	430	23	assertions	assertion	NOUN
cjal-8261	430	24	in	in	ADP
cjal-8261	430	25	a	a	DET
cjal-8261	430	26	company	company	NOUN
cjal-8261	430	27	’s	’s	PART
cjal-8261	430	28	150	150	NUM
cjal-8261	430	29	i	i	PROPN
cjal-8261	430	30	d.	d.	NOUN
cjal-8261	430	31	at	at	ADP
cjal-8261	430	32	¶¶	¶¶	PROPN
cjal-8261	430	33	52–53	52–53	NUM
cjal-8261	430	34	.	.	PUNCT
cjal-8261	431	1	151	151	NUM
cjal-8261	431	2	i	i	PRON
cjal-8261	431	3	d.	d.	VERB
cjal-8261	431	4	at	at	ADP
cjal-8261	431	5	¶¶	¶¶	PROPN
cjal-8261	431	6	136–39	136–39	NUM
cjal-8261	431	7	.	.	PUNCT
cjal-8261	432	1	152	152	NUM
cjal-8261	432	2	auditing	auditing	NOUN
cjal-8261	432	3	assurance	assurance	NOUN
cjal-8261	432	4	standards	standard	NOUN
cjal-8261	432	5	(	(	PUNCT
cjal-8261	432	6	aas	aas	NOUN
cjal-8261	432	7	)	)	PUNCT
cjal-8261	432	8	have	have	AUX
cjal-8261	432	9	been	be	AUX
cjal-8261	432	10	reclassified	reclassify	VERB
cjal-8261	432	11	and	and	CCONJ
cjal-8261	432	12	renumbered	renumbere	VERB
cjal-8261	432	13	as	as	ADP
cjal-8261	432	14	standards	standard	NOUN
cjal-8261	432	15	as	as	ADP
cjal-8261	432	16	auditing	auditing	NOUN
cjal-8261	432	17	(	(	PUNCT
cjal-8261	432	18	sa	sa	PROPN
cjal-8261	432	19	)	)	PUNCT
cjal-8261	432	20	.	.	PUNCT
cjal-8261	433	1	the	the	DET
cjal-8261	433	2	sat	sat	NOUN
cjal-8261	433	3	and	and	CCONJ
cjal-8261	433	4	wtm	wtm	PROPN
cjal-8261	433	5	decisions	decision	NOUN
cjal-8261	433	6	in	in	ADP
cjal-8261	433	7	price	price	NOUN
cjal-8261	433	8	waterhouse	waterhouse	NOUN
cjal-8261	433	9	were	be	AUX
cjal-8261	433	10	decided	decide	VERB
cjal-8261	433	11	with	with	ADP
cjal-8261	433	12	reference	reference	NOUN
cjal-8261	433	13	to	to	PART
cjal-8261	433	14	aas	aas	VERB
cjal-8261	433	15	as	as	SCONJ
cjal-8261	433	16	they	they	PRON
cjal-8261	433	17	were	be	AUX
cjal-8261	433	18	in	in	ADP
cjal-8261	433	19	force	force	NOUN
cjal-8261	433	20	at	at	ADP
cjal-8261	433	21	the	the	DET
cjal-8261	433	22	time	time	NOUN
cjal-8261	433	23	of	of	ADP
cjal-8261	433	24	the	the	DET
cjal-8261	433	25	alleged	alleged	ADJ
cjal-8261	433	26	fraud	fraud	NOUN
cjal-8261	433	27	.	.	PUNCT
cjal-8261	434	1	for	for	ADP
cjal-8261	434	2	more	more	ADJ
cjal-8261	434	3	information	information	NOUN
cjal-8261	434	4	on	on	ADP
cjal-8261	434	5	the	the	DET
cjal-8261	434	6	reclassification	reclassification	NOUN
cjal-8261	434	7	of	of	ADP
cjal-8261	434	8	aas	aas	NOUN
cjal-8261	434	9	into	into	ADP
cjal-8261	434	10	sa	sa	PROPN
cjal-8261	434	11	,	,	PUNCT
cjal-8261	434	12	see	see	VERB
cjal-8261	434	13	“	"	PUNCT
cjal-8261	434	14	bombay	bombay	PROPN
cjal-8261	434	15	chartered	chartered	PROPN
cjal-8261	434	16	accountants	accountant	NOUN
cjal-8261	434	17	society	society	NOUN
cjal-8261	434	18	,	,	PUNCT
cjal-8261	434	19	”	"	PUNCT
cjal-8261	434	20	https://www.bcasonline.org/referencer201516/accounting%20&%20auditing/standards_on_auditing.html	https://www.bcasonline.org/referencer201516/accounting%20&%20auditing/standards_on_auditing.html	PROPN
cjal-8261	434	21	(	(	PUNCT
cjal-8261	434	22	last	last	ADJ
cjal-8261	434	23	visited	visit	VERB
cjal-8261	434	24	apr	apr	NOUN
cjal-8261	434	25	.	.	PROPN
cjal-8261	434	26	27	27	NUM
cjal-8261	434	27	,	,	PUNCT
cjal-8261	434	28	2021	2021	NUM
cjal-8261	434	29	)	)	PUNCT
cjal-8261	434	30	.	.	PUNCT
cjal-8261	435	1	sa	sa	PROPN
cjal-8261	435	2	240	240	NUM
cjal-8261	435	3	is	be	AUX
cjal-8261	435	4	the	the	DET
cjal-8261	435	5	equivalent	equivalent	NOUN
cjal-8261	435	6	of	of	ADP
cjal-8261	435	7	aas	aas	PROPN
cjal-8261	435	8	4	4	NUM
cjal-8261	435	9	.	.	PUNCT
cjal-8261	435	10	specifically	specifically	ADV
cjal-8261	435	11	paragraphs	paragraph	VERB
cjal-8261	435	12	8	8	NUM
cjal-8261	435	13	and	and	CCONJ
cjal-8261	435	14	12	12	NUM
cjal-8261	435	15	-	-	SYM
cjal-8261	435	16	14	14	NUM
cjal-8261	435	17	of	of	ADP
cjal-8261	435	18	sa	sa	PROPN
cjal-8261	435	19	240	240	NUM
cjal-8261	435	20	refer	refer	NOUN
cjal-8261	435	21	to	to	ADP
cjal-8261	435	22	the	the	DET
cjal-8261	435	23	professional	professional	ADJ
cjal-8261	435	24	scepticism	scepticism	NOUN
cjal-8261	435	25	expected	expect	VERB
cjal-8261	435	26	of	of	ADP
cjal-8261	435	27	an	an	DET
cjal-8261	435	28	auditor	auditor	NOUN
cjal-8261	435	29	.	.	PUNCT
cjal-8261	436	1	sa	sa	PROPN
cjal-8261	436	2	240	240	NUM
cjal-8261	436	3	came	come	VERB
cjal-8261	436	4	into	into	ADP
cjal-8261	436	5	effect	effect	NOUN
cjal-8261	436	6	from	from	ADP
cjal-8261	436	7	apr	apr	PROPN
cjal-8261	436	8	.	.	PROPN
cjal-8261	436	9	1	1	NUM
cjal-8261	436	10	,	,	PUNCT
cjal-8261	436	11	2009	2009	NUM
cjal-8261	436	12	.	.	PUNCT
cjal-8261	437	1	see	see	VERB
cjal-8261	437	2	auditors	auditor	NOUN
cjal-8261	437	3	responsibilities	responsibility	NOUN
cjal-8261	437	4	relating	relate	VERB
cjal-8261	437	5	to	to	ADP
cjal-8261	437	6	fraud	fraud	VERB
cjal-8261	437	7	in	in	ADP
cjal-8261	437	8	an	an	DET
cjal-8261	437	9	audit	audit	NOUN
cjal-8261	437	10	of	of	ADP
cjal-8261	437	11	financial	financial	ADJ
cjal-8261	437	12	statements	statement	NOUN
cjal-8261	437	13	,	,	PUNCT
cjal-8261	437	14	institute	institute	NOUN
cjal-8261	437	15	of	of	ADP
cjal-8261	437	16	chartered	chartered	PROPN
cjal-8261	437	17	accountants	accountant	NOUN
cjal-8261	437	18	of	of	ADP
cjal-8261	437	19	india	india	PROPN
cjal-8261	437	20	,	,	PUNCT
cjal-8261	437	21	https://resource.cdn.icai.org/15374link9_240sa_revised.pdf	https://resource.cdn.icai.org/15374link9_240sa_revised.pdf	NOUN
cjal-8261	437	22	,	,	PUNCT
cjal-8261	437	23	(	(	PUNCT
cjal-8261	437	24	last	last	ADJ
cjal-8261	437	25	visited	visit	VERB
cjal-8261	437	26	apr	apr	NOUN
cjal-8261	437	27	.	.	PROPN
cjal-8261	437	28	27	27	NUM
cjal-8261	437	29	,	,	PUNCT
cjal-8261	437	30	2021	2021	NUM
cjal-8261	437	31	)	)	PUNCT
cjal-8261	437	32	.	.	PUNCT
cjal-8261	438	1	153	153	NUM
cjal-8261	438	2	wtm	wtm	PROPN
cjal-8261	438	3	decision	decision	NOUN
cjal-8261	438	4	,	,	PUNCT
cjal-8261	438	5	supra	supra	PROPN
cjal-8261	438	6	note	note	NOUN
cjal-8261	438	7	135	135	NUM
cjal-8261	438	8	,	,	PUNCT
cjal-8261	438	9	at	at	ADP
cjal-8261	438	10	¶	¶	PROPN
cjal-8261	438	11	64	64	NUM
cjal-8261	438	12	,	,	PUNCT
cjal-8261	438	13	91	91	NUM
cjal-8261	438	14	.	.	PUNCT
cjal-8261	438	15	154	154	NUM
cjal-8261	439	1	i	i	PRON
cjal-8261	439	2	d.	d.	PROPN
cjal-8261	439	3	155	155	NUM
cjal-8261	439	4	sat	sit	VERB
cjal-8261	439	5	decision	decision	NOUN
cjal-8261	439	6	supra	supra	PROPN
cjal-8261	439	7	note	note	PROPN
cjal-8261	439	8	134	134	NUM
cjal-8261	439	9	,	,	PUNCT
cjal-8261	439	10	at	at	ADP
cjal-8261	439	11	¶	¶	PROPN
cjal-8261	439	12	65	65	NUM
cjal-8261	439	13	.	.	PUNCT
cjal-8261	440	1	https://www.bcasonline.org/referencer2015-16/accounting%20&%20auditing/standards_on_auditing.html	https://www.bcasonline.org/referencer2015-16/accounting%20&%20auditing/standards_on_auditing.html	PROPN
cjal-8261	440	2	https://www.bcasonline.org/referencer2015-16/accounting%20&%20auditing/standards_on_auditing.html	https://www.bcasonline.org/referencer2015-16/accounting%20&%20auditing/standards_on_auditing.html	PROPN
cjal-8261	441	1	https://resource.cdn.icai.org/15374link9_240sa_revised.pdf	https://resource.cdn.icai.org/15374link9_240sa_revised.pdf	NOUN
cjal-8261	441	2	auditor	auditor	PROPN
cjal-8261	441	3	’s	’s	PART
cjal-8261	441	4	misconduct	misconduct	NOUN
cjal-8261	441	5	in	in	ADP
cjal-8261	441	6	india	india	PROPN
cjal-8261	441	7	[	[	X
cjal-8261	441	8	vol	vol	NOUN
cjal-8261	441	9	.	.	PUNCT
cjal-8261	442	1	34	34	NUM
cjal-8261	442	2	:	:	SYM
cjal-8261	442	3	93	93	NUM
cjal-8261	442	4	120	120	NUM
cjal-8261	442	5	financial	financial	ADJ
cjal-8261	442	6	statement	statement	NOUN
cjal-8261	442	7	.	.	PUNCT
cjal-8261	443	1	paragraph	paragraph	NOUN
cjal-8261	443	2	39	39	NUM
cjal-8261	443	3	of	of	ADP
cjal-8261	443	4	aas	aas	PROPN
cjal-8261	443	5	30156	30156	NUM
cjal-8261	443	6	allowed	allow	VERB
cjal-8261	443	7	auditors	auditor	NOUN
cjal-8261	443	8	to	to	PART
cjal-8261	443	9	use	use	VERB
cjal-8261	443	10	alternative	alternative	ADJ
cjal-8261	443	11	procedures	procedure	NOUN
cjal-8261	443	12	to	to	PART
cjal-8261	443	13	verify	verify	VERB
cjal-8261	443	14	the	the	DET
cjal-8261	443	15	assertions	assertion	NOUN
cjal-8261	443	16	made	make	VERB
cjal-8261	443	17	in	in	ADP
cjal-8261	443	18	the	the	DET
cjal-8261	443	19	financial	financial	ADJ
cjal-8261	443	20	statements	statement	NOUN
cjal-8261	443	21	.	.	PUNCT
cjal-8261	444	1	157	157	NUM
cjal-8261	444	2	the	the	DET
cjal-8261	444	3	bank	bank	NOUN
cjal-8261	444	4	statements	statement	NOUN
cjal-8261	444	5	provided	provide	VERB
cjal-8261	444	6	by	by	ADP
cjal-8261	444	7	the	the	DET
cjal-8261	444	8	management	management	NOUN
cjal-8261	444	9	were	be	AUX
cjal-8261	444	10	on	on	ADP
cjal-8261	444	11	the	the	DET
cjal-8261	444	12	letterhead	letterhead	NOUN
cjal-8261	444	13	of	of	ADP
cjal-8261	444	14	the	the	DET
cjal-8261	444	15	bank	bank	NOUN
cjal-8261	444	16	.	.	PUNCT
cjal-8261	445	1	however	however	ADV
cjal-8261	445	2	,	,	PUNCT
cjal-8261	445	3	there	there	PRON
cjal-8261	445	4	were	be	VERB
cjal-8261	445	5	irregularities	irregularity	NOUN
cjal-8261	445	6	such	such	ADJ
cjal-8261	445	7	as	as	ADP
cjal-8261	445	8	discrepancies	discrepancy	NOUN
cjal-8261	445	9	between	between	ADP
cjal-8261	445	10	monthly	monthly	ADJ
cjal-8261	445	11	and	and	CCONJ
cjal-8261	445	12	daily	daily	ADJ
cjal-8261	445	13	bank	bank	NOUN
cjal-8261	445	14	statements	statement	NOUN
cjal-8261	445	15	and	and	CCONJ
cjal-8261	445	16	the	the	DET
cjal-8261	445	17	absence	absence	NOUN
cjal-8261	445	18	of	of	ADP
cjal-8261	445	19	account	account	NOUN
cjal-8261	445	20	numbers	number	NOUN
cjal-8261	445	21	on	on	ADP
cjal-8261	445	22	fixed	fix	VERB
cjal-8261	445	23	deposit	deposit	NOUN
cjal-8261	445	24	receipts	receipt	NOUN
cjal-8261	445	25	which	which	PRON
cjal-8261	445	26	went	go	VERB
cjal-8261	445	27	unnoticed.158	unnoticed.158	PRON
cjal-8261	445	28	the	the	DET
cjal-8261	445	29	sat	sat	NOUN
cjal-8261	445	30	held	hold	VERB
cjal-8261	445	31	that	that	SCONJ
cjal-8261	445	32	ignoring	ignore	VERB
cjal-8261	445	33	these	these	DET
cjal-8261	445	34	irregularities	irregularity	NOUN
cjal-8261	445	35	amounted	amount	VERB
cjal-8261	445	36	to	to	ADP
cjal-8261	445	37	professional	professional	ADJ
cjal-8261	445	38	negligence	negligence	NOUN
cjal-8261	445	39	but	but	CCONJ
cjal-8261	445	40	not	not	PART
cjal-8261	445	41	to	to	ADP
cjal-8261	445	42	the	the	DET
cjal-8261	445	43	same	same	ADJ
cjal-8261	445	44	degree	degree	NOUN
cjal-8261	445	45	as	as	SCONJ
cjal-8261	445	46	characterised	characterise	VERB
cjal-8261	445	47	by	by	ADP
cjal-8261	445	48	the	the	DET
cjal-8261	445	49	wtm	wtm	PROPN
cjal-8261	445	50	.	.	PUNCT
cjal-8261	446	1	the	the	DET
cjal-8261	446	2	sat	sat	NOUN
cjal-8261	446	3	was	be	AUX
cjal-8261	446	4	reluctant	reluctant	ADJ
cjal-8261	446	5	to	to	PART
cjal-8261	446	6	equate	equate	VERB
cjal-8261	446	7	deviations	deviation	NOUN
cjal-8261	446	8	from	from	ADP
cjal-8261	446	9	the	the	DET
cjal-8261	446	10	aas	aas	NOUN
cjal-8261	446	11	to	to	ADP
cjal-8261	446	12	gross	gross	ADJ
cjal-8261	446	13	negligence	negligence	NOUN
cjal-8261	446	14	given	give	VERB
cjal-8261	446	15	that	that	SCONJ
cjal-8261	446	16	the	the	DET
cjal-8261	446	17	auditors	auditor	NOUN
cjal-8261	446	18	neither	neither	CCONJ
cjal-8261	446	19	acted	act	VERB
cjal-8261	446	20	intentionally	intentionally	ADV
cjal-8261	446	21	nor	nor	CCONJ
cjal-8261	446	22	recklessly	recklessly	ADV
cjal-8261	446	23	in	in	ADP
cjal-8261	446	24	the	the	DET
cjal-8261	446	25	present	present	ADJ
cjal-8261	446	26	case	case	NOUN
cjal-8261	446	27	.	.	PUNCT
cjal-8261	447	1	159	159	NUM
cjal-8261	447	2	echoing	echo	VERB
cjal-8261	447	3	justice	justice	PROPN
cjal-8261	447	4	lopes	lopes	PROPN
cjal-8261	447	5	’	'	PUNCT
cjal-8261	447	6	formulation	formulation	NOUN
cjal-8261	447	7	,	,	PUNCT
cjal-8261	447	8	the	the	DET
cjal-8261	447	9	sat	sit	VERB
cjal-8261	447	10	held	hold	VERB
cjal-8261	447	11	that	that	SCONJ
cjal-8261	447	12	the	the	DET
cjal-8261	447	13	auditor	auditor	NOUN
cjal-8261	447	14	was	be	AUX
cjal-8261	447	15	not	not	PART
cjal-8261	447	16	expected	expect	VERB
cjal-8261	447	17	to	to	PART
cjal-8261	447	18	detect	detect	VERB
cjal-8261	447	19	a	a	DET
cjal-8261	447	20	fraudulent	fraudulent	ADJ
cjal-8261	447	21	scheme	scheme	NOUN
cjal-8261	447	22	especially	especially	ADV
cjal-8261	447	23	when	when	SCONJ
cjal-8261	447	24	the	the	DET
cjal-8261	447	25	chairman	chairman	NOUN
cjal-8261	447	26	of	of	ADP
cjal-8261	447	27	satyam	satyam	NOUN
cjal-8261	447	28	had	have	AUX
cjal-8261	447	29	gone	go	VERB
cjal-8261	447	30	on	on	ADP
cjal-8261	447	31	record	record	NOUN
cjal-8261	447	32	to	to	ADP
cjal-8261	447	33	state	state	NOUN
cjal-8261	447	34	that	that	SCONJ
cjal-8261	447	35	statutory	statutory	ADJ
cjal-8261	447	36	auditors	auditor	NOUN
cjal-8261	447	37	were	be	AUX
cjal-8261	447	38	kept	keep	VERB
cjal-8261	447	39	in	in	ADP
cjal-8261	447	40	the	the	DET
cjal-8261	447	41	dark	dark	NOUN
cjal-8261	447	42	and	and	CCONJ
cjal-8261	447	43	that	that	SCONJ
cjal-8261	447	44	they	they	PRON
cjal-8261	447	45	had	have	AUX
cjal-8261	447	46	had	have	VERB
cjal-8261	447	47	no	no	DET
cjal-8261	447	48	role	role	NOUN
cjal-8261	447	49	to	to	PART
cjal-8261	447	50	play	play	VERB
cjal-8261	447	51	in	in	ADP
cjal-8261	447	52	fudging	fudge	VERB
cjal-8261	447	53	the	the	DET
cjal-8261	447	54	books	book	NOUN
cjal-8261	447	55	of	of	ADP
cjal-8261	447	56	account.160	account.160	PROPN
cjal-8261	447	57	the	the	DET
cjal-8261	447	58	sat	sit	VERB
cjal-8261	447	59	found	find	VERB
cjal-8261	447	60	that	that	SCONJ
cjal-8261	447	61	the	the	DET
cjal-8261	447	62	audits	audits	NOUN
cjal-8261	447	63	were	be	AUX
cjal-8261	447	64	performed	perform	VERB
cjal-8261	447	65	in	in	ADP
cjal-8261	447	66	accordance	accordance	NOUN
cjal-8261	447	67	with	with	ADP
cjal-8261	447	68	the	the	DET
cjal-8261	447	69	standards	standard	NOUN
cjal-8261	447	70	generally	generally	ADV
cjal-8261	447	71	accepted	accept	VERB
cjal-8261	447	72	in	in	ADP
cjal-8261	447	73	india	india	PROPN
cjal-8261	447	74	which	which	PRON
cjal-8261	447	75	rarely	rarely	ADV
cjal-8261	447	76	contemplate	contemplate	VERB
cjal-8261	447	77	the	the	DET
cjal-8261	447	78	identification	identification	NOUN
cjal-8261	447	79	of	of	ADP
cjal-8261	447	80	forged	forge	VERB
cjal-8261	447	81	documents	document	NOUN
cjal-8261	447	82	.	.	PUNCT
cjal-8261	448	1	the	the	DET
cjal-8261	448	2	sat	sat	NOUN
cjal-8261	448	3	cautioned	caution	VERB
cjal-8261	448	4	against	against	ADP
cjal-8261	448	5	using	use	VERB
cjal-8261	448	6	the	the	DET
cjal-8261	448	7	benefit	benefit	NOUN
cjal-8261	448	8	of	of	ADP
cjal-8261	448	9	hindsight	hindsight	ADJ
cjal-8261	448	10	(	(	PUNCT
cjal-8261	448	11	after	after	SCONJ
cjal-8261	448	12	a	a	DET
cjal-8261	448	13	fraudulent	fraudulent	ADJ
cjal-8261	448	14	scheme	scheme	NOUN
cjal-8261	448	15	is	be	AUX
cjal-8261	448	16	unearthed	unearth	VERB
cjal-8261	448	17	)	)	PUNCT
cjal-8261	448	18	to	to	PART
cjal-8261	448	19	decide	decide	VERB
cjal-8261	448	20	how	how	SCONJ
cjal-8261	448	21	auditors	auditor	NOUN
cjal-8261	448	22	ought	ought	AUX
cjal-8261	448	23	to	to	PART
cjal-8261	448	24	have	have	VERB
cjal-8261	448	25	acted.161	acted.161	SCONJ
cjal-8261	448	26	the	the	DET
cjal-8261	448	27	correct	correct	ADJ
cjal-8261	448	28	approach	approach	NOUN
cjal-8261	448	29	would	would	AUX
cjal-8261	448	30	be	be	AUX
cjal-8261	448	31	to	to	PART
cjal-8261	448	32	use	use	VERB
cjal-8261	448	33	the	the	DET
cjal-8261	448	34	information	information	NOUN
cjal-8261	448	35	which	which	PRON
cjal-8261	448	36	was	be	AUX
cjal-8261	448	37	available	available	ADJ
cjal-8261	448	38	to	to	ADP
cjal-8261	448	39	the	the	DET
cjal-8261	448	40	auditors	auditor	NOUN
cjal-8261	448	41	when	when	SCONJ
cjal-8261	448	42	the	the	DET
cjal-8261	448	43	audit	audit	NOUN
cjal-8261	448	44	was	be	AUX
cjal-8261	448	45	conducted	conduct	VERB
cjal-8261	448	46	and	and	CCONJ
cjal-8261	448	47	determine	determine	VERB
cjal-8261	448	48	their	their	PRON
cjal-8261	448	49	role	role	NOUN
cjal-8261	448	50	in	in	ADP
cjal-8261	448	51	any	any	DET
cjal-8261	448	52	scheme	scheme	NOUN
cjal-8261	448	53	of	of	ADP
cjal-8261	448	54	fraud	fraud	NOUN
cjal-8261	448	55	using	use	VERB
cjal-8261	448	56	this	this	DET
cjal-8261	448	57	information.162	information.162	NOUN
cjal-8261	448	58	the	the	DET
cjal-8261	448	59	sat	sat	ADJ
cjal-8261	448	60	order	order	NOUN
cjal-8261	448	61	refers	refer	VERB
cjal-8261	448	62	to	to	ADP
cjal-8261	448	63	the	the	DET
cjal-8261	448	64	decisions	decision	NOUN
cjal-8261	448	65	in	in	ADP
cjal-8261	448	66	jacob	jacob	PROPN
cjal-8261	448	67	mathew	mathew	PROPN
cjal-8261	448	68	v.	v.	ADP
cjal-8261	448	69	state	state	PROPN
cjal-8261	448	70	of	of	ADP
cjal-8261	448	71	punjab163	punjab163	PROPN
cjal-8261	448	72	and	and	CCONJ
cjal-8261	448	73	bolam	bolam	VERB
cjal-8261	448	74	v.	v.	CCONJ
cjal-8261	448	75	friern	friern	PROPN
cjal-8261	448	76	hospital	hospital	PROPN
cjal-8261	448	77	management	management	PROPN
cjal-8261	448	78	committee	committee	PROPN
cjal-8261	448	79	164	164	NUM
cjal-8261	448	80	which	which	PRON
cjal-8261	448	81	were	be	AUX
cjal-8261	448	82	decided	decide	VERB
cjal-8261	448	83	in	in	ADP
cjal-8261	448	84	the	the	DET
cjal-8261	448	85	context	context	NOUN
cjal-8261	448	86	of	of	ADP
cjal-8261	448	87	medical	medical	ADJ
cjal-8261	448	88	negligence	negligence	NOUN
cjal-8261	448	89	.	.	PUNCT
cjal-8261	449	1	these	these	DET
cjal-8261	449	2	decisions	decision	NOUN
cjal-8261	449	3	prescribe	prescribe	VERB
cjal-8261	449	4	the	the	DET
cjal-8261	449	5	use	use	NOUN
cjal-8261	449	6	of	of	ADP
cjal-8261	449	7	the	the	DET
cjal-8261	449	8	bolam	bolam	PROPN
cjal-8261	449	9	rule	rule	NOUN
cjal-8261	449	10	to	to	PART
cjal-8261	449	11	determine	determine	VERB
cjal-8261	449	12	the	the	DET
cjal-8261	449	13	duty	duty	NOUN
cjal-8261	449	14	of	of	ADP
cjal-8261	449	15	care	care	NOUN
cjal-8261	449	16	and	and	CCONJ
cjal-8261	449	17	level	level	NOUN
cjal-8261	449	18	of	of	ADP
cjal-8261	449	19	competence	competence	NOUN
cjal-8261	449	20	owed	owe	VERB
cjal-8261	449	21	by	by	ADP
cjal-8261	449	22	156	156	NUM
cjal-8261	449	23	i	i	PROPN
cjal-8261	449	24	d.	d.	PROPN
cjal-8261	449	25	,	,	PUNCT
cjal-8261	449	26	the	the	DET
cjal-8261	449	27	sa	sa	PROPN
cjal-8261	449	28	equivalent	equivalent	NOUN
cjal-8261	449	29	of	of	ADP
cjal-8261	449	30	aas	aas	PROPN
cjal-8261	449	31	30	30	NUM
cjal-8261	449	32	is	be	AUX
cjal-8261	449	33	sa	sa	ADP
cjal-8261	449	34	505	505	NUM
cjal-8261	449	35	.	.	PUNCT
cjal-8261	450	1	sa	sa	PROPN
cjal-8261	450	2	505	505	NUM
cjal-8261	450	3	came	come	VERB
cjal-8261	450	4	into	into	ADP
cjal-8261	450	5	effect	effect	NOUN
cjal-8261	450	6	from	from	ADP
cjal-8261	450	7	apr	apr	PROPN
cjal-8261	450	8	.	.	PROPN
cjal-8261	450	9	1	1	NUM
cjal-8261	450	10	,	,	PUNCT
cjal-8261	450	11	2010	2010	NUM
cjal-8261	450	12	.	.	PUNCT
cjal-8261	451	1	see	see	VERB
cjal-8261	451	2	,	,	PUNCT
cjal-8261	451	3	“	"	PUNCT
cjal-8261	451	4	external	external	ADJ
cjal-8261	451	5	confirmations	confirmation	NOUN
cjal-8261	451	6	,	,	PUNCT
cjal-8261	451	7	”	"	PUNCT
cjal-8261	451	8	https://resource.cdn.icai.org/18135sa505_rev.pdf	https://resource.cdn.icai.org/18135sa505_rev.pdf	PROPN
cjal-8261	451	9	(	(	PUNCT
cjal-8261	451	10	last	last	ADJ
cjal-8261	451	11	visited	visit	VERB
cjal-8261	451	12	apr	apr	NOUN
cjal-8261	451	13	.	.	PROPN
cjal-8261	451	14	27	27	NUM
cjal-8261	451	15	,	,	PUNCT
cjal-8261	451	16	2021	2021	NUM
cjal-8261	451	17	)	)	PUNCT
cjal-8261	451	18	.	.	PUNCT
cjal-8261	452	1	157	157	NUM
cjal-8261	452	2	sat	sit	VERB
cjal-8261	452	3	decision	decision	NOUN
cjal-8261	452	4	supra	supra	PROPN
cjal-8261	452	5	note	note	PROPN
cjal-8261	452	6	134	134	NUM
cjal-8261	452	7	,	,	PUNCT
cjal-8261	452	8	at	at	ADP
cjal-8261	452	9	¶	¶	PROPN
cjal-8261	452	10	65	65	NUM
cjal-8261	452	11	.	.	PUNCT
cjal-8261	453	1	158	158	NUM
cjal-8261	453	2	see	see	VERB
cjal-8261	453	3	wtm	wtm	PROPN
cjal-8261	453	4	decision	decision	NOUN
cjal-8261	453	5	,	,	PUNCT
cjal-8261	453	6	supra	supra	PROPN
cjal-8261	453	7	note	note	NOUN
cjal-8261	453	8	135	135	NUM
cjal-8261	453	9	,	,	PUNCT
cjal-8261	453	10	at	at	ADP
cjal-8261	453	11	¶	¶	PROPN
cjal-8261	453	12	64	64	NUM
cjal-8261	453	13	.	.	PUNCT
cjal-8261	454	1	159	159	NUM
cjal-8261	454	2	sat	sit	VERB
cjal-8261	454	3	decision	decision	NOUN
cjal-8261	454	4	supra	supra	PROPN
cjal-8261	454	5	note	note	PROPN
cjal-8261	454	6	134	134	NUM
cjal-8261	454	7	,	,	PUNCT
cjal-8261	454	8	at	at	ADP
cjal-8261	454	9	¶	¶	PROPN
cjal-8261	454	10	65	65	NUM
cjal-8261	454	11	.	.	PUNCT
cjal-8261	455	1	160	160	NUM
cjal-8261	455	2	i	i	PRON
cjal-8261	455	3	d.	d.	PROPN
cjal-8261	455	4	at	at	ADP
cjal-8261	455	5	¶	¶	PROPN
cjal-8261	455	6	45	45	NUM
cjal-8261	455	7	.	.	PUNCT
cjal-8261	455	8	161	161	NUM
cjal-8261	456	1	i	i	PRON
cjal-8261	456	2	d.	d.	PROPN
cjal-8261	456	3	at	at	ADP
cjal-8261	456	4	¶	¶	PROPN
cjal-8261	456	5	72	72	NUM
cjal-8261	456	6	.	.	PUNCT
cjal-8261	457	1	162	162	NUM
cjal-8261	458	1	i	i	PRON
cjal-8261	458	2	d.	d.	PROPN
cjal-8261	458	3	163	163	NUM
cjal-8261	458	4	jacob	jacob	PROPN
cjal-8261	458	5	mathew	mathew	PROPN
cjal-8261	458	6	v.	v.	ADP
cjal-8261	458	7	state	state	PROPN
cjal-8261	458	8	of	of	ADP
cjal-8261	458	9	punjab	punjab	PROPN
cjal-8261	458	10	&	&	CCONJ
cjal-8261	458	11	anr	anr	PROPN
cjal-8261	458	12	.	.	PROPN
cjal-8261	458	13	,	,	PUNCT
cjal-8261	458	14	(	(	PUNCT
cjal-8261	458	15	2005	2005	NUM
cjal-8261	458	16	)	)	PUNCT
cjal-8261	458	17	6	6	NUM
cjal-8261	458	18	scc	scc	NOUN
cjal-8261	458	19	1	1	NUM
cjal-8261	458	20	(	(	PUNCT
cjal-8261	458	21	india	india	PROPN
cjal-8261	458	22	)	)	PUNCT
cjal-8261	458	23	.	.	PUNCT
cjal-8261	459	1	164	164	NUM
cjal-8261	459	2	bolam	bolam	NOUN
cjal-8261	459	3	v.	v.	ADP
cjal-8261	459	4	friern	friern	PROPN
cjal-8261	459	5	hospital	hospital	PROPN
cjal-8261	459	6	management	management	NOUN
cjal-8261	459	7	committee	committee	NOUN
cjal-8261	459	8	,	,	PUNCT
cjal-8261	459	9	[	[	X
cjal-8261	459	10	1957	1957	NUM
cjal-8261	459	11	]	]	SYM
cjal-8261	459	12	1	1	NUM
cjal-8261	459	13	wlr	wlr	NOUN
cjal-8261	459	14	582	582	NUM
cjal-8261	459	15	.	.	PUNCT
cjal-8261	460	1	https://resource.cdn.icai.org/18135sa505_rev.pdf	https://resource.cdn.icai.org/18135sa505_rev.pdf	PROPN
cjal-8261	460	2	2021	2021	NUM
cjal-8261	460	3	]	]	PUNCT
cjal-8261	460	4	columbia	columbia	PROPN
cjal-8261	460	5	journal	journal	PROPN
cjal-8261	460	6	of	of	ADP
cjal-8261	460	7	asian	asian	ADJ
cjal-8261	460	8	law	law	PROPN
cjal-8261	460	9	121	121	NUM
cjal-8261	460	10	a	a	DET
cjal-8261	460	11	doctor	doctor	NOUN
cjal-8261	460	12	.	.	PUNCT
cjal-8261	461	1	under	under	ADP
cjal-8261	461	2	the	the	DET
cjal-8261	461	3	bolam	bolam	NOUN
cjal-8261	461	4	rule	rule	NOUN
cjal-8261	461	5	,	,	PUNCT
cjal-8261	461	6	professionals	professional	NOUN
cjal-8261	461	7	are	be	AUX
cjal-8261	461	8	expected	expect	VERB
cjal-8261	461	9	to	to	PART
cjal-8261	461	10	possess	possess	VERB
cjal-8261	461	11	an	an	DET
cjal-8261	461	12	ordinary	ordinary	ADJ
cjal-8261	461	13	level	level	NOUN
cjal-8261	461	14	of	of	ADP
cjal-8261	461	15	skill	skill	NOUN
cjal-8261	461	16	in	in	ADP
cjal-8261	461	17	their	their	PRON
cjal-8261	461	18	profession	profession	NOUN
cjal-8261	461	19	and	and	CCONJ
cjal-8261	461	20	not	not	PART
cjal-8261	461	21	the	the	DET
cjal-8261	461	22	highest	high	ADJ
cjal-8261	461	23	level	level	NOUN
cjal-8261	461	24	of	of	ADP
cjal-8261	461	25	skill	skill	NOUN
cjal-8261	461	26	.	.	PUNCT
cjal-8261	462	1	thus	thus	ADV
cjal-8261	462	2	,	,	PUNCT
cjal-8261	462	3	the	the	DET
cjal-8261	462	4	sat	sit	VERB
cjal-8261	462	5	order	order	NOUN
cjal-8261	462	6	held	hold	VERB
cjal-8261	462	7	that	that	SCONJ
cjal-8261	462	8	there	there	PRON
cjal-8261	462	9	was	be	VERB
cjal-8261	462	10	some	some	DET
cjal-8261	462	11	negligence	negligence	NOUN
cjal-8261	462	12	on	on	ADP
cjal-8261	462	13	the	the	DET
cjal-8261	462	14	part	part	NOUN
cjal-8261	462	15	of	of	ADP
cjal-8261	462	16	the	the	DET
cjal-8261	462	17	auditors	auditor	NOUN
cjal-8261	462	18	and	and	CCONJ
cjal-8261	462	19	that	that	SCONJ
cjal-8261	462	20	they	they	PRON
cjal-8261	462	21	had	have	VERB
cjal-8261	462	22	a	a	DET
cjal-8261	462	23	duty	duty	NOUN
cjal-8261	462	24	to	to	PART
cjal-8261	462	25	be	be	AUX
cjal-8261	462	26	sceptical	sceptical	ADJ
cjal-8261	462	27	.	.	PUNCT
cjal-8261	463	1	however	however	ADV
cjal-8261	463	2	,	,	PUNCT
cjal-8261	463	3	the	the	DET
cjal-8261	463	4	auditors	auditor	NOUN
cjal-8261	463	5	could	could	AUX
cjal-8261	463	6	neither	neither	CCONJ
cjal-8261	463	7	be	be	AUX
cjal-8261	463	8	tasked	task	VERB
cjal-8261	463	9	with	with	ADP
cjal-8261	463	10	uncovering	uncover	VERB
cjal-8261	463	11	fraud	fraud	NOUN
cjal-8261	463	12	nor	nor	CCONJ
cjal-8261	463	13	can	can	AUX
cjal-8261	463	14	they	they	PRON
cjal-8261	463	15	be	be	AUX
cjal-8261	463	16	expected	expect	VERB
cjal-8261	463	17	to	to	PART
cjal-8261	463	18	approach	approach	VERB
cjal-8261	463	19	every	every	DET
cjal-8261	463	20	step	step	NOUN
cjal-8261	463	21	of	of	ADP
cjal-8261	463	22	the	the	DET
cjal-8261	463	23	audit	audit	NOUN
cjal-8261	463	24	with	with	ADP
cjal-8261	463	25	suspicion.165	suspicion.165	PROPN
cjal-8261	463	26	understanding	understand	VERB
cjal-8261	463	27	the	the	DET
cjal-8261	463	28	divergence	divergence	NOUN
cjal-8261	463	29	in	in	ADP
cjal-8261	463	30	the	the	DET
cjal-8261	463	31	wtm	wtm	PROPN
cjal-8261	463	32	and	and	CCONJ
cjal-8261	463	33	sat	sit	VERB
cjal-8261	463	34	decisions	decision	NOUN
cjal-8261	463	35	from	from	ADP
cjal-8261	463	36	the	the	DET
cjal-8261	463	37	above	above	ADJ
cjal-8261	463	38	discussions	discussion	NOUN
cjal-8261	463	39	,	,	PUNCT
cjal-8261	463	40	it	it	PRON
cjal-8261	463	41	is	be	AUX
cjal-8261	463	42	clear	clear	ADJ
cjal-8261	463	43	that	that	SCONJ
cjal-8261	463	44	the	the	DET
cjal-8261	463	45	wtm	wtm	PROPN
cjal-8261	463	46	and	and	CCONJ
cjal-8261	463	47	the	the	DET
cjal-8261	463	48	sat	sat	NOUN
cjal-8261	463	49	found	find	VERB
cjal-8261	463	50	that	that	SCONJ
cjal-8261	463	51	there	there	PRON
cjal-8261	463	52	was	be	VERB
cjal-8261	463	53	some	some	DET
cjal-8261	463	54	professional	professional	ADJ
cjal-8261	463	55	negligence	negligence	NOUN
cjal-8261	463	56	,	,	PUNCT
cjal-8261	463	57	and	and	CCONJ
cjal-8261	463	58	this	this	DET
cjal-8261	463	59	finding	finding	NOUN
cjal-8261	463	60	was	be	AUX
cjal-8261	463	61	based	base	VERB
cjal-8261	463	62	on	on	ADP
cjal-8261	463	63	deviation	deviation	NOUN
cjal-8261	463	64	from	from	ADP
cjal-8261	463	65	aas	aas	PROPN
cjal-8261	463	66	.	.	PUNCT
cjal-8261	464	1	the	the	DET
cjal-8261	464	2	wtm	wtm	PROPN
cjal-8261	464	3	’s	’s	PART
cjal-8261	464	4	order	order	NOUN
cjal-8261	464	5	went	go	VERB
cjal-8261	464	6	further	far	ADV
cjal-8261	464	7	than	than	ADP
cjal-8261	464	8	this	this	PRON
cjal-8261	464	9	to	to	PART
cjal-8261	464	10	find	find	VERB
cjal-8261	464	11	that	that	SCONJ
cjal-8261	464	12	the	the	DET
cjal-8261	464	13	auditor	auditor	NOUN
cjal-8261	464	14	’s	’s	PART
cjal-8261	464	15	acceptance	acceptance	NOUN
cjal-8261	464	16	of	of	ADP
cjal-8261	464	17	the	the	DET
cjal-8261	464	18	information	information	NOUN
cjal-8261	464	19	provided	provide	VERB
cjal-8261	464	20	by	by	ADP
cjal-8261	464	21	satyam	satyam	NOUN
cjal-8261	464	22	in	in	ADP
cjal-8261	464	23	lieu	lieu	NOUN
cjal-8261	464	24	of	of	ADP
cjal-8261	464	25	direct	direct	ADJ
cjal-8261	464	26	confirmations	confirmation	NOUN
cjal-8261	464	27	and	and	CCONJ
cjal-8261	464	28	deviation	deviation	NOUN
cjal-8261	464	29	from	from	ADP
cjal-8261	464	30	aas	aas	NOUN
cjal-8261	464	31	amounted	amount	VERB
cjal-8261	464	32	to	to	ADP
cjal-8261	464	33	“	"	PUNCT
cjal-8261	464	34	gross	gross	ADJ
cjal-8261	464	35	negligence	negligence	NOUN
cjal-8261	464	36	.	.	PUNCT
cjal-8261	464	37	”	"	PUNCT
cjal-8261	465	1	166	166	NUM
cjal-8261	465	2	the	the	DET
cjal-8261	465	3	sat	sat	NOUN
cjal-8261	465	4	did	do	AUX
cjal-8261	465	5	not	not	PART
cjal-8261	465	6	agree	agree	VERB
cjal-8261	465	7	with	with	ADP
cjal-8261	465	8	the	the	DET
cjal-8261	465	9	wtm	wtm	PROPN
cjal-8261	465	10	that	that	PRON
cjal-8261	465	11	violations	violation	NOUN
cjal-8261	465	12	of	of	ADP
cjal-8261	465	13	the	the	DET
cjal-8261	465	14	aas	aas	NOUN
cjal-8261	465	15	will	will	AUX
cjal-8261	465	16	amount	amount	VERB
cjal-8261	465	17	to	to	ADP
cjal-8261	465	18	gross	gross	ADJ
cjal-8261	465	19	negligence	negligence	NOUN
cjal-8261	465	20	or	or	CCONJ
cjal-8261	465	21	recklessness	recklessness	NOUN
cjal-8261	465	22	in	in	ADP
cjal-8261	465	23	and	and	CCONJ
cjal-8261	465	24	of	of	ADP
cjal-8261	465	25	themselves.167	themselves.167	PROPN
cjal-8261	465	26	neither	neither	CCONJ
cjal-8261	465	27	the	the	DET
cjal-8261	465	28	wtm	wtm	PROPN
cjal-8261	465	29	nor	nor	CCONJ
cjal-8261	465	30	the	the	DET
cjal-8261	465	31	sat	sit	VERB
cjal-8261	465	32	enunciates	enunciate	VERB
cjal-8261	465	33	what	what	PRON
cjal-8261	465	34	the	the	DET
cjal-8261	465	35	test	test	NOUN
cjal-8261	465	36	for	for	ADP
cjal-8261	465	37	gross	gross	ADJ
cjal-8261	465	38	negligence	negligence	NOUN
cjal-8261	465	39	in	in	ADP
cjal-8261	465	40	the	the	DET
cjal-8261	465	41	context	context	NOUN
cjal-8261	465	42	of	of	ADP
cjal-8261	465	43	statutory	statutory	ADJ
cjal-8261	465	44	auditors	auditor	NOUN
cjal-8261	465	45	would	would	AUX
cjal-8261	465	46	be	be	AUX
cjal-8261	465	47	.	.	PUNCT
cjal-8261	466	1	the	the	DET
cjal-8261	466	2	wtm	wtm	PROPN
cjal-8261	466	3	’s	’s	PART
cjal-8261	466	4	order	order	NOUN
cjal-8261	466	5	simply	simply	ADV
cjal-8261	466	6	asserts	assert	VERB
cjal-8261	466	7	that	that	SCONJ
cjal-8261	466	8	the	the	DET
cjal-8261	466	9	deviations	deviation	NOUN
cjal-8261	466	10	from	from	ADP
cjal-8261	466	11	aas	aas	NOUN
cjal-8261	466	12	in	in	ADP
cjal-8261	466	13	the	the	DET
cjal-8261	466	14	present	present	ADJ
cjal-8261	466	15	case	case	NOUN
cjal-8261	466	16	amount	amount	NOUN
cjal-8261	466	17	to	to	ADP
cjal-8261	466	18	gross	gross	ADJ
cjal-8261	466	19	negligence.168	negligence.168	NOUN
cjal-8261	466	20	the	the	DET
cjal-8261	466	21	sat	sat	NOUN
cjal-8261	466	22	uses	use	VERB
cjal-8261	466	23	the	the	DET
cjal-8261	466	24	lack	lack	NOUN
cjal-8261	466	25	of	of	ADP
cjal-8261	466	26	reasons	reason	NOUN
cjal-8261	466	27	in	in	ADP
cjal-8261	466	28	the	the	DET
cjal-8261	466	29	wtm	wtm	PROPN
cjal-8261	466	30	’s	’s	PART
cjal-8261	466	31	order	order	NOUN
cjal-8261	466	32	to	to	PART
cjal-8261	466	33	conclude	conclude	VERB
cjal-8261	466	34	that	that	SCONJ
cjal-8261	466	35	there	there	PRON
cjal-8261	466	36	is	be	VERB
cjal-8261	466	37	not	not	PART
cjal-8261	466	38	enough	enough	ADJ
cjal-8261	466	39	to	to	PART
cjal-8261	466	40	hold	hold	VERB
cjal-8261	466	41	the	the	DET
cjal-8261	466	42	auditors	auditor	NOUN
cjal-8261	466	43	liable	liable	ADJ
cjal-8261	466	44	for	for	ADP
cjal-8261	466	45	gross	gross	ADJ
cjal-8261	466	46	negligence	negligence	NOUN
cjal-8261	466	47	.	.	PUNCT
cjal-8261	467	1	the	the	DET
cjal-8261	467	2	sat	sit	VERB
cjal-8261	467	3	decision	decision	NOUN
cjal-8261	467	4	discussed	discuss	VERB
cjal-8261	467	5	above	above	ADV
cjal-8261	467	6	is	be	AUX
cjal-8261	467	7	a	a	DET
cjal-8261	467	8	recent	recent	ADJ
cjal-8261	467	9	one	one	NUM
cjal-8261	467	10	(	(	PUNCT
cjal-8261	467	11	september	september	PROPN
cjal-8261	467	12	2019).169	2019).169	NUM
cjal-8261	467	13	despite	despite	SCONJ
cjal-8261	467	14	a	a	DET
cjal-8261	467	15	clear	clear	ADJ
cjal-8261	467	16	directive	directive	NOUN
cjal-8261	467	17	from	from	ADP
cjal-8261	467	18	the	the	DET
cjal-8261	467	19	sat	sat	NOUN
cjal-8261	467	20	regarding	regard	VERB
cjal-8261	467	21	the	the	DET
cjal-8261	467	22	need	need	NOUN
cjal-8261	467	23	for	for	ADP
cjal-8261	467	24	some	some	DET
cjal-8261	467	25	intention	intention	NOUN
cjal-8261	467	26	on	on	ADP
cjal-8261	467	27	the	the	DET
cjal-8261	467	28	part	part	NOUN
cjal-8261	467	29	of	of	ADP
cjal-8261	467	30	the	the	DET
cjal-8261	467	31	auditor	auditor	NOUN
cjal-8261	467	32	to	to	PART
cjal-8261	467	33	establish	establish	VERB
cjal-8261	467	34	culpability	culpability	NOUN
cjal-8261	467	35	under	under	ADP
cjal-8261	467	36	the	the	DET
cjal-8261	467	37	pfutp	pfutp	PROPN
cjal-8261	467	38	regulations	regulation	NOUN
cjal-8261	467	39	,	,	PUNCT
cjal-8261	467	40	sebi	sebi	NOUN
cjal-8261	467	41	has	have	AUX
cjal-8261	467	42	continued	continue	VERB
cjal-8261	467	43	to	to	PART
cjal-8261	467	44	take	take	VERB
cjal-8261	467	45	the	the	DET
cjal-8261	467	46	opposite	opposite	ADJ
cjal-8261	467	47	approach	approach	NOUN
cjal-8261	467	48	.	.	PUNCT
cjal-8261	468	1	in	in	ADP
cjal-8261	468	2	re	re	PROPN
cjal-8261	468	3	coral	coral	ADJ
cjal-8261	468	4	hub170	hub170	PROPN
cjal-8261	468	5	(	(	PUNCT
cjal-8261	468	6	december	december	PROPN
cjal-8261	468	7	2019	2019	NUM
cjal-8261	468	8	)	)	PUNCT
cjal-8261	468	9	,	,	PUNCT
cjal-8261	468	10	the	the	DET
cjal-8261	468	11	auditor	auditor	NOUN
cjal-8261	468	12	did	do	AUX
cjal-8261	468	13	not	not	PART
cjal-8261	468	14	verify	verify	VERB
cjal-8261	468	15	the	the	DET
cjal-8261	468	16	status	status	NOUN
cjal-8261	468	17	of	of	ADP
cjal-8261	468	18	a	a	DET
cjal-8261	468	19	company	company	NOUN
cjal-8261	468	20	’s	’s	PART
cjal-8261	468	21	sales	sale	NOUN
cjal-8261	468	22	with	with	ADP
cjal-8261	468	23	its	its	PRON
cjal-8261	468	24	clients	client	NOUN
cjal-8261	468	25	.	.	PUNCT
cjal-8261	469	1	the	the	DET
cjal-8261	469	2	auditor	auditor	NOUN
cjal-8261	469	3	relied	rely	VERB
cjal-8261	469	4	on	on	ADP
cjal-8261	469	5	the	the	DET
cjal-8261	469	6	revenue	revenue	NOUN
cjal-8261	469	7	reports	report	NOUN
cjal-8261	469	8	of	of	ADP
cjal-8261	469	9	the	the	DET
cjal-8261	469	10	directors	director	NOUN
cjal-8261	469	11	and	and	CCONJ
cjal-8261	469	12	did	do	AUX
cjal-8261	469	13	not	not	PART
cjal-8261	469	14	use	use	VERB
cjal-8261	469	15	external	external	ADJ
cjal-8261	469	16	verification	verification	NOUN
cjal-8261	469	17	to	to	PART
cjal-8261	469	18	satisfy	satisfy	VERB
cjal-8261	469	19	themselves	themselves	PRON
cjal-8261	469	20	of	of	ADP
cjal-8261	469	21	the	the	DET
cjal-8261	469	22	company	company	NOUN
cjal-8261	469	23	’s	’s	PART
cjal-8261	469	24	financial	financial	ADJ
cjal-8261	469	25	position	position	NOUN
cjal-8261	469	26	.	.	PUNCT
cjal-8261	470	1	the	the	DET
cjal-8261	470	2	wtm	wtm	PROPN
cjal-8261	470	3	in	in	ADP
cjal-8261	470	4	re	re	PROPN
cjal-8261	470	5	coral	coral	PROPN
cjal-8261	470	6	hub	hub	PROPN
cjal-8261	470	7	ltd	ltd	PROPN
cjal-8261	470	8	.	.	PROPN
cjal-8261	470	9	applied	apply	VERB
cjal-8261	470	10	the	the	DET
cjal-8261	470	11	test	test	NOUN
cjal-8261	470	12	laid	lay	VERB
cjal-8261	470	13	down	down	ADP
cjal-8261	470	14	in	in	ADP
cjal-8261	470	15	shri	shri	PROPN
cjal-8261	470	16	kanaiyalal	kanaiyalal	PROPN
cjal-8261	470	17	baldevbhai	baldevbhai	PROPN
cjal-8261	470	18	patel	patel	PROPN
cjal-8261	470	19	&	&	CCONJ
cjal-8261	470	20	ors	ors	PROPN
cjal-8261	470	21	(	(	PUNCT
cjal-8261	470	22	something	something	PRON
cjal-8261	470	23	165	165	NUM
cjal-8261	470	24	sat	sit	VERB
cjal-8261	470	25	decision	decision	NOUN
cjal-8261	470	26	,	,	PUNCT
cjal-8261	470	27	supra	supra	PROPN
cjal-8261	470	28	note	note	NOUN
cjal-8261	470	29	134	134	NUM
cjal-8261	470	30	,	,	PUNCT
cjal-8261	470	31	at	at	ADP
cjal-8261	470	32	¶¶	¶¶	PROPN
cjal-8261	470	33	66	66	NUM
cjal-8261	470	34	,	,	PUNCT
cjal-8261	470	35	68	68	NUM
cjal-8261	470	36	,	,	PUNCT
cjal-8261	470	37	71–72	71–72	NUM
cjal-8261	470	38	.	.	NOUN
cjal-8261	471	1	166	166	NUM
cjal-8261	471	2	wtm	wtm	PROPN
cjal-8261	471	3	decision	decision	NOUN
cjal-8261	471	4	,	,	PUNCT
cjal-8261	471	5	supra	supra	PROPN
cjal-8261	471	6	note	note	NOUN
cjal-8261	471	7	135	135	NUM
cjal-8261	471	8	,	,	PUNCT
cjal-8261	471	9	at	at	ADP
cjal-8261	471	10	¶	¶	PROPN
cjal-8261	471	11	151	151	NUM
cjal-8261	471	12	;	;	PUNCT
cjal-8261	471	13	see	see	VERB
cjal-8261	471	14	sat	sit	VERB
cjal-8261	471	15	decision	decision	NOUN
cjal-8261	471	16	,	,	PUNCT
cjal-8261	471	17	supra	supra	PROPN
cjal-8261	471	18	note	note	NOUN
cjal-8261	471	19	134	134	NUM
cjal-8261	471	20	,	,	PUNCT
cjal-8261	471	21	at	at	ADP
cjal-8261	471	22	¶	¶	PROPN
cjal-8261	471	23	34	34	NUM
cjal-8261	471	24	.	.	PROPN
cjal-8261	471	25	167	167	NUM
cjal-8261	471	26	sat	sit	VERB
cjal-8261	471	27	decision	decision	NOUN
cjal-8261	471	28	,	,	PUNCT
cjal-8261	471	29	supra	supra	PROPN
cjal-8261	471	30	note	note	NOUN
cjal-8261	471	31	134	134	NUM
cjal-8261	471	32	,	,	PUNCT
cjal-8261	471	33	at	at	ADP
cjal-8261	471	34	¶	¶	PROPN
cjal-8261	471	35	65	65	NUM
cjal-8261	471	36	.	.	PUNCT
cjal-8261	472	1	168	168	NUM
cjal-8261	472	2	wtm	wtm	PROPN
cjal-8261	472	3	decision	decision	NOUN
cjal-8261	472	4	,	,	PUNCT
cjal-8261	472	5	supra	supra	PROPN
cjal-8261	472	6	note	note	NOUN
cjal-8261	472	7	135	135	NUM
cjal-8261	472	8	,	,	PUNCT
cjal-8261	472	9	at	at	ADP
cjal-8261	472	10	¶	¶	PROPN
cjal-8261	472	11	151	151	NUM
cjal-8261	472	12	.	.	PROPN
cjal-8261	472	13	169	169	NUM
cjal-8261	472	14	sat	sit	VERB
cjal-8261	472	15	decision	decision	NOUN
cjal-8261	472	16	,	,	PUNCT
cjal-8261	472	17	supra	supra	PROPN
cjal-8261	472	18	note	note	NOUN
cjal-8261	472	19	134	134	NUM
cjal-8261	472	20	,	,	PUNCT
cjal-8261	472	21	at	at	ADP
cjal-8261	472	22	1	1	NUM
cjal-8261	472	23	.	.	PUNCT
cjal-8261	473	1	the	the	DET
cjal-8261	473	2	decision	decision	NOUN
cjal-8261	473	3	date	date	NOUN
cjal-8261	473	4	is	be	AUX
cjal-8261	473	5	september	september	PROPN
cjal-8261	473	6	9	9	NUM
cjal-8261	473	7	,	,	PUNCT
cjal-8261	473	8	2019	2019	NUM
cjal-8261	473	9	.	.	PUNCT
cjal-8261	474	1	170	170	NUM
cjal-8261	474	2	in	in	ADP
cjal-8261	474	3	re	re	NOUN
cjal-8261	474	4	coral	coral	ADJ
cjal-8261	474	5	hub	hub	NOUN
cjal-8261	474	6	(	(	PUNCT
cjal-8261	474	7	2019	2019	NUM
cjal-8261	474	8	)	)	PUNCT
cjal-8261	474	9	indlaw	indlaw	NOUN
cjal-8261	474	10	sebi	sebi	NOUN
cjal-8261	474	11	225	225	NUM
cjal-8261	474	12	(	(	PUNCT
cjal-8261	474	13	westlaw	westlaw	NOUN
cjal-8261	474	14	)	)	PUNCT
cjal-8261	474	15	.	.	PUNCT
cjal-8261	475	1	auditor	auditor	PROPN
cjal-8261	475	2	’s	’s	PART
cjal-8261	475	3	misconduct	misconduct	NOUN
cjal-8261	475	4	in	in	ADP
cjal-8261	475	5	india	india	PROPN
cjal-8261	475	6	[	[	X
cjal-8261	475	7	vol	vol	NOUN
cjal-8261	475	8	.	.	PUNCT
cjal-8261	476	1	34	34	NUM
cjal-8261	476	2	:	:	PUNCT
cjal-8261	476	3	93	93	NUM
cjal-8261	476	4	122	122	NUM
cjal-8261	476	5	that	that	PRON
cjal-8261	476	6	the	the	DET
cjal-8261	476	7	sat	sat	NOUN
cjal-8261	476	8	had	have	AUX
cjal-8261	476	9	cautioned	caution	VERB
cjal-8261	476	10	against	against	ADP
cjal-8261	476	11	in	in	ADP
cjal-8261	476	12	price	price	NOUN
cjal-8261	476	13	waterhouse	waterhouse	NOUN
cjal-8261	476	14	(	(	PUNCT
cjal-8261	476	15	sat	sit	VERB
cjal-8261	476	16	)	)	PUNCT
cjal-8261	476	17	)	)	PUNCT
cjal-8261	476	18	and	and	CCONJ
cjal-8261	476	19	held	hold	VERB
cjal-8261	476	20	that	that	SCONJ
cjal-8261	476	21	there	there	PRON
cjal-8261	476	22	was	be	VERB
cjal-8261	476	23	no	no	DET
cjal-8261	476	24	need	need	NOUN
cjal-8261	476	25	to	to	PART
cjal-8261	476	26	establish	establish	VERB
cjal-8261	476	27	mens	men	NOUN
cjal-8261	476	28	rea	rea	VERB
cjal-8261	476	29	in	in	ADP
cjal-8261	476	30	order	order	NOUN
cjal-8261	476	31	to	to	PART
cjal-8261	476	32	hold	hold	VERB
cjal-8261	476	33	that	that	SCONJ
cjal-8261	476	34	an	an	DET
cjal-8261	476	35	act	act	NOUN
cjal-8261	476	36	of	of	ADP
cjal-8261	476	37	collusion	collusion	NOUN
cjal-8261	476	38	had	have	AUX
cjal-8261	476	39	occurred	occur	VERB
cjal-8261	476	40	between	between	ADP
cjal-8261	476	41	the	the	DET
cjal-8261	476	42	auditors	auditor	NOUN
cjal-8261	476	43	and	and	CCONJ
cjal-8261	476	44	the	the	DET
cjal-8261	476	45	directors.171	directors.171	NOUN
cjal-8261	476	46	the	the	DET
cjal-8261	476	47	wtm	wtm	PROPN
cjal-8261	476	48	held	hold	VERB
cjal-8261	476	49	that	that	SCONJ
cjal-8261	476	50	the	the	DET
cjal-8261	476	51	carelessness	carelessness	NOUN
cjal-8261	476	52	shown	show	VERB
cjal-8261	476	53	by	by	ADP
cjal-8261	476	54	the	the	DET
cjal-8261	476	55	auditor	auditor	NOUN
cjal-8261	476	56	in	in	ADP
cjal-8261	476	57	his	his	PRON
cjal-8261	476	58	work	work	NOUN
cjal-8261	476	59	(	(	PUNCT
cjal-8261	476	60	by	by	ADP
cjal-8261	476	61	not	not	PART
cjal-8261	476	62	relying	rely	VERB
cjal-8261	476	63	on	on	ADP
cjal-8261	476	64	the	the	DET
cjal-8261	476	65	revenue	revenue	NOUN
cjal-8261	476	66	reports	report	NOUN
cjal-8261	476	67	of	of	ADP
cjal-8261	476	68	the	the	DET
cjal-8261	476	69	directors	director	NOUN
cjal-8261	476	70	without	without	ADP
cjal-8261	476	71	external	external	ADJ
cjal-8261	476	72	verification	verification	NOUN
cjal-8261	476	73	)	)	PUNCT
cjal-8261	476	74	demonstrated	demonstrate	VERB
cjal-8261	476	75	collusion	collusion	NOUN
cjal-8261	476	76	.	.	PUNCT
cjal-8261	477	1	the	the	DET
cjal-8261	477	2	auditor	auditor	NOUN
cjal-8261	477	3	was	be	AUX
cjal-8261	477	4	barred	bar	VERB
cjal-8261	477	5	from	from	ADP
cjal-8261	477	6	issuing	issue	VERB
cjal-8261	477	7	any	any	DET
cjal-8261	477	8	certificate	certificate	NOUN
cjal-8261	477	9	to	to	ADP
cjal-8261	477	10	listed	list	VERB
cjal-8261	477	11	companies	company	NOUN
cjal-8261	477	12	for	for	ADP
cjal-8261	477	13	a	a	DET
cjal-8261	477	14	period	period	NOUN
cjal-8261	477	15	of	of	ADP
cjal-8261	477	16	one	one	NUM
cjal-8261	477	17	year	year	NOUN
cjal-8261	477	18	.	.	PUNCT
cjal-8261	478	1	it	it	PRON
cjal-8261	478	2	is	be	AUX
cjal-8261	478	3	possible	possible	ADJ
cjal-8261	478	4	that	that	SCONJ
cjal-8261	478	5	the	the	DET
cjal-8261	478	6	decision	decision	NOUN
cjal-8261	478	7	in	in	ADP
cjal-8261	478	8	coral	coral	ADJ
cjal-8261	478	9	hub	hub	NOUN
cjal-8261	478	10	is	be	AUX
cjal-8261	478	11	an	an	DET
cjal-8261	478	12	anomaly	anomaly	NOUN
cjal-8261	478	13	,	,	PUNCT
cjal-8261	478	14	and	and	CCONJ
cjal-8261	478	15	future	future	ADJ
cjal-8261	478	16	decisions	decision	NOUN
cjal-8261	478	17	will	will	AUX
cjal-8261	478	18	take	take	VERB
cjal-8261	478	19	into	into	ADP
cjal-8261	478	20	consideration	consideration	NOUN
cjal-8261	478	21	the	the	DET
cjal-8261	478	22	holding	holding	NOUN
cjal-8261	478	23	in	in	ADP
cjal-8261	478	24	price	price	NOUN
cjal-8261	478	25	waterhouse	waterhouse	NOUN
cjal-8261	478	26	(	(	PUNCT
cjal-8261	478	27	sat	sit	VERB
cjal-8261	478	28	)	)	PUNCT
cjal-8261	478	29	.	.	PUNCT
cjal-8261	479	1	however	however	ADV
cjal-8261	479	2	,	,	PUNCT
cjal-8261	479	3	the	the	DET
cjal-8261	479	4	practice	practice	NOUN
cjal-8261	479	5	of	of	ADP
cjal-8261	479	6	conflating	conflate	VERB
cjal-8261	479	7	omission	omission	NOUN
cjal-8261	479	8	with	with	ADP
cjal-8261	479	9	collusion	collusion	NOUN
cjal-8261	479	10	has	have	AUX
cjal-8261	479	11	been	be	AUX
cjal-8261	479	12	prevalent	prevalent	ADJ
cjal-8261	479	13	in	in	ADP
cjal-8261	479	14	sebi	sebi	NOUN
cjal-8261	479	15	prior	prior	ADV
cjal-8261	479	16	to	to	ADP
cjal-8261	479	17	the	the	DET
cjal-8261	479	18	price	price	NOUN
cjal-8261	479	19	waterhouse	waterhouse	NOUN
cjal-8261	479	20	(	(	PUNCT
cjal-8261	479	21	sat	sit	VERB
cjal-8261	479	22	)	)	PUNCT
cjal-8261	479	23	decision	decision	NOUN
cjal-8261	479	24	as	as	ADV
cjal-8261	479	25	well	well	ADV
cjal-8261	479	26	.	.	PUNCT
cjal-8261	480	1	172	172	NUM
cjal-8261	480	2	in	in	ADP
cjal-8261	480	3	all	all	DET
cjal-8261	480	4	these	these	DET
cjal-8261	480	5	cases	case	NOUN
cjal-8261	480	6	,	,	PUNCT
cjal-8261	480	7	the	the	DET
cjal-8261	480	8	auditor	auditor	NOUN
cjal-8261	480	9	had	have	AUX
cjal-8261	480	10	not	not	PART
cjal-8261	480	11	externally	externally	ADV
cjal-8261	480	12	verified	verify	VERB
cjal-8261	480	13	the	the	DET
cjal-8261	480	14	representations	representation	NOUN
cjal-8261	480	15	made	make	VERB
cjal-8261	480	16	on	on	ADP
cjal-8261	480	17	the	the	DET
cjal-8261	480	18	company	company	NOUN
cjal-8261	480	19	’s	’s	PART
cjal-8261	480	20	balance	balance	NOUN
cjal-8261	480	21	sheet	sheet	NOUN
cjal-8261	480	22	and	and	CCONJ
cjal-8261	480	23	had	have	AUX
cjal-8261	480	24	been	be	AUX
cjal-8261	480	25	found	find	VERB
cjal-8261	480	26	guilty	guilty	ADJ
cjal-8261	480	27	of	of	ADP
cjal-8261	480	28	collusion	collusion	NOUN
cjal-8261	480	29	based	base	VERB
cjal-8261	480	30	on	on	ADP
cjal-8261	480	31	this	this	DET
cjal-8261	480	32	omission	omission	NOUN
cjal-8261	480	33	.	.	PUNCT
cjal-8261	481	1	towards	towards	ADP
cjal-8261	481	2	a	a	DET
cjal-8261	481	3	consistent	consistent	ADJ
cjal-8261	481	4	standard	standard	ADJ
cjal-8261	481	5	previous	previous	ADJ
cjal-8261	481	6	discussions	discussion	NOUN
cjal-8261	481	7	have	have	AUX
cjal-8261	481	8	highlighted	highlight	VERB
cjal-8261	481	9	how	how	SCONJ
cjal-8261	481	10	decisions	decision	NOUN
cjal-8261	481	11	on	on	ADP
cjal-8261	481	12	the	the	DET
cjal-8261	481	13	professional	professional	ADJ
cjal-8261	481	14	misconduct	misconduct	NOUN
cjal-8261	481	15	and	and	CCONJ
cjal-8261	481	16	gross	gross	ADJ
cjal-8261	481	17	negligence	negligence	NOUN
cjal-8261	481	18	of	of	ADP
cjal-8261	481	19	advocates	advocate	NOUN
cjal-8261	481	20	and	and	CCONJ
cjal-8261	481	21	doctors	doctor	NOUN
cjal-8261	481	22	have	have	AUX
cjal-8261	481	23	been	be	AUX
cjal-8261	481	24	used	use	VERB
cjal-8261	481	25	to	to	PART
cjal-8261	481	26	supplement	supplement	VERB
cjal-8261	481	27	corresponding	correspond	VERB
cjal-8261	481	28	jurisprudence	jurisprudence	NOUN
cjal-8261	481	29	in	in	ADP
cjal-8261	481	30	the	the	DET
cjal-8261	481	31	context	context	NOUN
cjal-8261	481	32	of	of	ADP
cjal-8261	481	33	auditors	auditor	NOUN
cjal-8261	481	34	.	.	PUNCT
cjal-8261	482	1	similarly	similarly	ADV
cjal-8261	482	2	,	,	PUNCT
cjal-8261	482	3	decisions	decision	NOUN
cjal-8261	482	4	on	on	ADP
cjal-8261	482	5	auditors	auditor	NOUN
cjal-8261	482	6	’	’	PART
cjal-8261	482	7	liability	liability	NOUN
cjal-8261	482	8	are	be	AUX
cjal-8261	482	9	used	use	VERB
cjal-8261	482	10	to	to	PART
cjal-8261	482	11	determine	determine	VERB
cjal-8261	482	12	the	the	DET
cjal-8261	482	13	standard	standard	NOUN
cjal-8261	482	14	of	of	ADP
cjal-8261	482	15	professional	professional	ADJ
cjal-8261	482	16	misconduct	misconduct	NOUN
cjal-8261	482	17	in	in	ADP
cjal-8261	482	18	the	the	DET
cjal-8261	482	19	context	context	NOUN
cjal-8261	482	20	of	of	ADP
cjal-8261	482	21	other	other	ADJ
cjal-8261	482	22	cases	case	NOUN
cjal-8261	482	23	.	.	PUNCT
cjal-8261	483	1	this	this	DET
cjal-8261	483	2	trend	trend	NOUN
cjal-8261	483	3	has	have	AUX
cjal-8261	483	4	been	be	AUX
cjal-8261	483	5	seen	see	VERB
cjal-8261	483	6	in	in	ADP
cjal-8261	483	7	the	the	DET
cjal-8261	483	8	context	context	NOUN
cjal-8261	483	9	of	of	ADP
cjal-8261	483	10	service	service	NOUN
cjal-8261	483	11	laws	law	NOUN
cjal-8261	483	12	;	;	PUNCT
cjal-8261	483	13	the	the	DET
cjal-8261	483	14	high	high	ADJ
cjal-8261	483	15	court	court	NOUN
cjal-8261	483	16	of	of	ADP
cjal-8261	483	17	calcutta	calcutta	PROPN
cjal-8261	483	18	has	have	AUX
cjal-8261	483	19	referred	refer	VERB
cjal-8261	483	20	to	to	ADP
cjal-8261	483	21	cases	case	NOUN
cjal-8261	483	22	on	on	ADP
cjal-8261	483	23	auditor	auditor	NOUN
cjal-8261	483	24	’s	’s	PART
cjal-8261	483	25	liability	liability	NOUN
cjal-8261	483	26	to	to	PART
cjal-8261	483	27	determine	determine	VERB
cjal-8261	483	28	whether	whether	SCONJ
cjal-8261	483	29	government	government	NOUN
cjal-8261	483	30	employees	employee	NOUN
cjal-8261	483	31	are	be	AUX
cjal-8261	483	32	guilty	guilty	ADJ
cjal-8261	483	33	of	of	ADP
cjal-8261	483	34	misconduct	misconduct	NOUN
cjal-8261	483	35	.	.	PUNCT
cjal-8261	484	1	173	173	NUM
cjal-8261	485	1	thus	thus	ADV
cjal-8261	485	2	,	,	PUNCT
cjal-8261	485	3	while	while	SCONJ
cjal-8261	485	4	the	the	DET
cjal-8261	485	5	minutiae	minutia	NOUN
cjal-8261	485	6	of	of	ADP
cjal-8261	485	7	the	the	DET
cjal-8261	485	8	application	application	NOUN
cjal-8261	485	9	of	of	ADP
cjal-8261	485	10	gross	gross	ADJ
cjal-8261	485	11	negligence	negligence	NOUN
cjal-8261	485	12	will	will	AUX
cjal-8261	485	13	differ	differ	VERB
cjal-8261	485	14	from	from	ADP
cjal-8261	485	15	profession	profession	NOUN
cjal-8261	485	16	to	to	ADP
cjal-8261	485	17	profession	profession	NOUN
cjal-8261	485	18	,	,	PUNCT
cjal-8261	485	19	the	the	DET
cjal-8261	485	20	concept	concept	NOUN
cjal-8261	485	21	’s	’s	PART
cjal-8261	485	22	wide	wide	ADJ
cjal-8261	485	23	application	application	NOUN
cjal-8261	485	24	makes	make	VERB
cjal-8261	485	25	a	a	DET
cjal-8261	485	26	case	case	NOUN
cjal-8261	485	27	for	for	ADP
cjal-8261	485	28	ensuring	ensure	VERB
cjal-8261	485	29	that	that	SCONJ
cjal-8261	485	30	it	it	PRON
cjal-8261	485	31	is	be	AUX
cjal-8261	485	32	consistently	consistently	ADV
cjal-8261	485	33	interpreted	interpret	VERB
cjal-8261	485	34	.	.	PUNCT
cjal-8261	486	1	how	how	SCONJ
cjal-8261	486	2	gross	gross	ADJ
cjal-8261	486	3	negligence	negligence	NOUN
cjal-8261	486	4	is	be	AUX
cjal-8261	486	5	treated	treat	VERB
cjal-8261	486	6	in	in	ADP
cjal-8261	486	7	relation	relation	NOUN
cjal-8261	486	8	to	to	ADP
cjal-8261	486	9	auditor	auditor	NOUN
cjal-8261	486	10	’s	’s	PART
cjal-8261	486	11	liability	liability	NOUN
cjal-8261	486	12	will	will	AUX
cjal-8261	486	13	influence	influence	VERB
cjal-8261	486	14	its	its	PRON
cjal-8261	486	15	legal	legal	ADJ
cjal-8261	486	16	evolution	evolution	NOUN
cjal-8261	486	17	in	in	ADP
cjal-8261	486	18	other	other	ADJ
cjal-8261	486	19	contexts	context	NOUN
cjal-8261	486	20	as	as	ADV
cjal-8261	486	21	well	well	ADV
cjal-8261	486	22	.	.	PUNCT
cjal-8261	487	1	based	base	VERB
cjal-8261	487	2	on	on	ADP
cjal-8261	487	3	the	the	DET
cjal-8261	487	4	three	three	NUM
cjal-8261	487	5	approaches	approach	NOUN
cjal-8261	487	6	of	of	ADP
cjal-8261	487	7	the	the	DET
cjal-8261	487	8	high	high	ADJ
cjal-8261	487	9	courts	court	NOUN
cjal-8261	487	10	categorised	categorise	VERB
cjal-8261	487	11	above	above	ADV
cjal-8261	487	12	,	,	PUNCT
cjal-8261	487	13	we	we	PRON
cjal-8261	487	14	have	have	AUX
cjal-8261	487	15	noted	note	VERB
cjal-8261	487	16	that	that	SCONJ
cjal-8261	487	17	the	the	DET
cjal-8261	487	18	category	category	NOUN
cjal-8261	487	19	i	i	PRON
cjal-8261	487	20	approach	approach	VERB
cjal-8261	487	21	171	171	NUM
cjal-8261	488	1	i	i	PRON
cjal-8261	488	2	d.	d.	PROPN
cjal-8261	488	3	at	at	ADP
cjal-8261	488	4	¶¶	¶¶	PROPN
cjal-8261	488	5	21–23	21–23	PROPN
cjal-8261	488	6	.	.	PROPN
cjal-8261	489	1	172	172	NUM
cjal-8261	489	2	see	see	VERB
cjal-8261	489	3	in	in	ADP
cjal-8261	489	4	re	re	NOUN
cjal-8261	489	5	celestial	celestial	ADJ
cjal-8261	489	6	bio	bio	PROPN
cjal-8261	489	7	labs	labs	PROPN
cjal-8261	489	8	,	,	PUNCT
cjal-8261	489	9	(	(	PUNCT
cjal-8261	489	10	2019	2019	NUM
cjal-8261	489	11	)	)	PUNCT
cjal-8261	489	12	indlaw	indlaw	NOUN
cjal-8261	489	13	sebi	sebi	NOUN
cjal-8261	489	14	173	173	NUM
cjal-8261	489	15	(	(	PUNCT
cjal-8261	489	16	westlaw	westlaw	NOUN
cjal-8261	489	17	)	)	PUNCT
cjal-8261	489	18	;	;	PUNCT
cjal-8261	489	19	in	in	ADP
cjal-8261	489	20	re	re	PRON
cjal-8261	489	21	parikh	parikh	PROPN
cjal-8261	489	22	aluminex	aluminex	PROPN
cjal-8261	489	23	&	&	CCONJ
cjal-8261	489	24	ors	ors	PROPN
cjal-8261	489	25	,	,	PUNCT
cjal-8261	489	26	(	(	PUNCT
cjal-8261	489	27	2017	2017	NUM
cjal-8261	489	28	)	)	PUNCT
cjal-8261	489	29	indlaw	indlaw	NOUN
cjal-8261	489	30	sebi	sebi	NOUN
cjal-8261	489	31	218	218	NUM
cjal-8261	489	32	(	(	PUNCT
cjal-8261	489	33	westlaw	westlaw	NOUN
cjal-8261	489	34	)	)	PUNCT
cjal-8261	489	35	.	.	PUNCT
cjal-8261	490	1	173	173	NUM
cjal-8261	490	2	institute	institute	PROPN
cjal-8261	490	3	of	of	ADP
cjal-8261	490	4	chartered	charter	VERB
cjal-8261	490	5	accountants	accountant	NOUN
cjal-8261	490	6	of	of	ADP
cjal-8261	490	7	india	india	PROPN
cjal-8261	490	8	v.	v.	ADP
cjal-8261	490	9	indrajit	indrajit	PROPN
cjal-8261	490	10	roy	roy	PROPN
cjal-8261	490	11	,	,	PUNCT
cjal-8261	490	12	(	(	PUNCT
cjal-8261	490	13	1999	1999	NUM
cjal-8261	490	14	)	)	PUNCT
cjal-8261	490	15	scc	scc	PROPN
cjal-8261	490	16	online	online	PROPN
cjal-8261	490	17	cal	cal	PROPN
cjal-8261	490	18	88	88	NUM
cjal-8261	490	19	is	be	AUX
cjal-8261	490	20	referred	refer	VERB
cjal-8261	490	21	to	to	ADP
cjal-8261	490	22	in	in	ADP
cjal-8261	490	23	syndicate	syndicate	NOUN
cjal-8261	490	24	bank	bank	PROPN
cjal-8261	490	25	v.	v.	PROPN
cjal-8261	490	26	vidya	vidya	PROPN
cjal-8261	490	27	g.	g.	PROPN
cjal-8261	490	28	nayek	nayek	PROPN
cjal-8261	490	29	(	(	PUNCT
cjal-8261	490	30	2000	2000	NUM
cjal-8261	490	31	)	)	PUNCT
cjal-8261	490	32	scc	scc	PROPN
cjal-8261	490	33	online	online	PROPN
cjal-8261	490	34	cal	cal	PROPN
cjal-8261	490	35	325	325	NUM
cjal-8261	490	36	;	;	PUNCT
cjal-8261	490	37	vinod	vinod	PROPN
cjal-8261	490	38	mahajan	mahajan	PROPN
cjal-8261	490	39	v.	v.	PROPN
cjal-8261	490	40	hindustan	hindustan	PROPN
cjal-8261	490	41	copper	copper	PROPN
cjal-8261	490	42	ltd	ltd	PROPN
cjal-8261	490	43	.	.	PROPN
cjal-8261	490	44	,	,	PUNCT
cjal-8261	490	45	(	(	PUNCT
cjal-8261	490	46	2002	2002	NUM
cjal-8261	490	47	)	)	PUNCT
cjal-8261	490	48	scc	scc	PROPN
cjal-8261	490	49	online	online	PROPN
cjal-8261	490	50	cal	cal	PROPN
cjal-8261	490	51	898	898	NUM
cjal-8261	490	52	;	;	PUNCT
cjal-8261	490	53	somnath	somnath	PROPN
cjal-8261	490	54	basu	basu	PROPN
cjal-8261	490	55	,	,	PUNCT
cjal-8261	490	56	supra	supra	PROPN
cjal-8261	490	57	note	note	NOUN
cjal-8261	490	58	60	60	NUM
cjal-8261	490	59	,	,	PUNCT
cjal-8261	490	60	referred	refer	VERB
cjal-8261	490	61	to	to	ADP
cjal-8261	490	62	in	in	ADP
cjal-8261	490	63	damodar	damodar	NOUN
cjal-8261	490	64	valley	valley	NOUN
cjal-8261	490	65	corporation	corporation	NOUN
cjal-8261	490	66	v.	v.	ADP
cjal-8261	490	67	ballari	ballari	PROPN
cjal-8261	490	68	sarkar	sarkar	PROPN
cjal-8261	490	69	,	,	PUNCT
cjal-8261	490	70	(	(	PUNCT
cjal-8261	490	71	2009	2009	NUM
cjal-8261	490	72	)	)	PUNCT
cjal-8261	490	73	scc	scc	PROPN
cjal-8261	490	74	online	online	PROPN
cjal-8261	490	75	cal	cal	PROPN
cjal-8261	490	76	2776	2776	NUM
cjal-8261	490	77	.	.	PUNCT
cjal-8261	491	1	2021	2021	NUM
cjal-8261	491	2	]	]	PUNCT
cjal-8261	491	3	columbia	columbia	PROPN
cjal-8261	491	4	journal	journal	PROPN
cjal-8261	491	5	of	of	ADP
cjal-8261	491	6	asian	asian	ADJ
cjal-8261	491	7	law	law	NOUN
cjal-8261	491	8	123	123	NUM
cjal-8261	491	9	offers	offer	VERB
cjal-8261	491	10	the	the	DET
cjal-8261	491	11	most	most	ADJ
cjal-8261	491	12	flexibility	flexibility	NOUN
cjal-8261	491	13	.	.	PUNCT
cjal-8261	492	1	it	it	PRON
cjal-8261	492	2	does	do	AUX
cjal-8261	492	3	not	not	PART
cjal-8261	492	4	prevent	prevent	VERB
cjal-8261	492	5	the	the	DET
cjal-8261	492	6	high	high	ADJ
cjal-8261	492	7	court	court	NOUN
cjal-8261	492	8	from	from	ADP
cjal-8261	492	9	punishing	punish	VERB
cjal-8261	492	10	auditors	auditor	NOUN
cjal-8261	492	11	but	but	CCONJ
cjal-8261	492	12	allows	allow	VERB
cjal-8261	492	13	courts	court	NOUN
cjal-8261	492	14	the	the	DET
cjal-8261	492	15	flexibility	flexibility	NOUN
cjal-8261	492	16	to	to	PART
cjal-8261	492	17	decide	decide	VERB
cjal-8261	492	18	on	on	ADP
cjal-8261	492	19	the	the	DET
cjal-8261	492	20	punishment	punishment	NOUN
cjal-8261	492	21	based	base	VERB
cjal-8261	492	22	on	on	ADP
cjal-8261	492	23	the	the	DET
cjal-8261	492	24	pivotal	pivotal	ADJ
cjal-8261	492	25	question	question	NOUN
cjal-8261	492	26	of	of	ADP
cjal-8261	492	27	whether	whether	SCONJ
cjal-8261	492	28	an	an	DET
cjal-8261	492	29	auditor	auditor	NOUN
cjal-8261	492	30	was	be	AUX
cjal-8261	492	31	grossly	grossly	ADV
cjal-8261	492	32	negligent	negligent	ADJ
cjal-8261	492	33	or	or	CCONJ
cjal-8261	492	34	just	just	ADV
cjal-8261	492	35	negligent	negligent	ADJ
cjal-8261	492	36	.	.	PUNCT
cjal-8261	493	1	this	this	DET
cjal-8261	493	2	type	type	NOUN
cjal-8261	493	3	of	of	ADP
cjal-8261	493	4	flexibility	flexibility	NOUN
cjal-8261	493	5	is	be	AUX
cjal-8261	493	6	not	not	PART
cjal-8261	493	7	found	find	VERB
cjal-8261	493	8	in	in	ADP
cjal-8261	493	9	the	the	DET
cjal-8261	493	10	category	category	NOUN
cjal-8261	493	11	iii	iii	NOUN
cjal-8261	493	12	approach	approach	NOUN
cjal-8261	493	13	which	which	PRON
cjal-8261	493	14	characterises	characterise	VERB
cjal-8261	493	15	any	any	DET
cjal-8261	493	16	breach	breach	NOUN
cjal-8261	493	17	of	of	ADP
cjal-8261	493	18	duty	duty	NOUN
cjal-8261	493	19	as	as	ADP
cjal-8261	493	20	gross	gross	ADJ
cjal-8261	493	21	negligence	negligence	NOUN
cjal-8261	493	22	.	.	PUNCT
cjal-8261	494	1	this	this	PRON
cjal-8261	494	2	could	could	AUX
cjal-8261	494	3	have	have	VERB
cjal-8261	494	4	the	the	DET
cjal-8261	494	5	dangerous	dangerous	ADJ
cjal-8261	494	6	effect	effect	NOUN
cjal-8261	494	7	of	of	ADP
cjal-8261	494	8	punishing	punish	VERB
cjal-8261	494	9	auditors	auditor	NOUN
cjal-8261	494	10	for	for	ADP
cjal-8261	494	11	genuine	genuine	ADJ
cjal-8261	494	12	misinterpretations	misinterpretation	NOUN
cjal-8261	494	13	of	of	ADP
cjal-8261	494	14	the	the	DET
cjal-8261	494	15	law	law	NOUN
cjal-8261	494	16	.	.	PUNCT
cjal-8261	495	1	the	the	DET
cjal-8261	495	2	category	category	NOUN
cjal-8261	495	3	ii	ii	NOUN
cjal-8261	495	4	approach	approach	NOUN
cjal-8261	495	5	allows	allow	VERB
cjal-8261	495	6	for	for	ADP
cjal-8261	495	7	a	a	DET
cjal-8261	495	8	similar	similar	ADJ
cjal-8261	495	9	degree	degree	NOUN
cjal-8261	495	10	of	of	ADP
cjal-8261	495	11	flexibility	flexibility	NOUN
cjal-8261	495	12	,	,	PUNCT
cjal-8261	495	13	because	because	SCONJ
cjal-8261	495	14	it	it	PRON
cjal-8261	495	15	considers	consider	VERB
cjal-8261	495	16	the	the	DET
cjal-8261	495	17	lack	lack	NOUN
cjal-8261	495	18	of	of	ADP
cjal-8261	495	19	mala	mala	ADJ
cjal-8261	495	20	fides	fide	NOUN
cjal-8261	495	21	as	as	ADP
cjal-8261	495	22	a	a	DET
cjal-8261	495	23	mitigating	mitigate	VERB
cjal-8261	495	24	factor	factor	NOUN
cjal-8261	495	25	when	when	SCONJ
cjal-8261	495	26	deciding	decide	VERB
cjal-8261	495	27	on	on	ADP
cjal-8261	495	28	the	the	DET
cjal-8261	495	29	punishment	punishment	NOUN
cjal-8261	495	30	for	for	ADP
cjal-8261	495	31	gross	gross	ADJ
cjal-8261	495	32	negligence	negligence	NOUN
cjal-8261	495	33	.	.	PUNCT
cjal-8261	496	1	however	however	ADV
cjal-8261	496	2	,	,	PUNCT
cjal-8261	496	3	this	this	DET
cjal-8261	496	4	approach	approach	NOUN
cjal-8261	496	5	is	be	AUX
cjal-8261	496	6	not	not	PART
cjal-8261	496	7	preferable	preferable	ADJ
cjal-8261	496	8	to	to	ADP
cjal-8261	496	9	the	the	DET
cjal-8261	496	10	category	category	NOUN
cjal-8261	496	11	i	i	PRON
cjal-8261	496	12	approach	approach	VERB
cjal-8261	496	13	;	;	PUNCT
cjal-8261	496	14	there	there	PRON
cjal-8261	496	15	is	be	VERB
cjal-8261	496	16	a	a	DET
cjal-8261	496	17	high	high	ADJ
cjal-8261	496	18	probability	probability	NOUN
cjal-8261	496	19	that	that	SCONJ
cjal-8261	496	20	the	the	DET
cjal-8261	496	21	category	category	NOUN
cjal-8261	496	22	ii	ii	NOUN
cjal-8261	496	23	approach	approach	NOUN
cjal-8261	496	24	will	will	AUX
cjal-8261	496	25	dilute	dilute	VERB
cjal-8261	496	26	the	the	DET
cjal-8261	496	27	severity	severity	NOUN
cjal-8261	496	28	normally	normally	ADV
cjal-8261	496	29	associated	associate	VERB
cjal-8261	496	30	with	with	ADP
cjal-8261	496	31	gross	gross	ADJ
cjal-8261	496	32	negligence	negligence	NOUN
cjal-8261	496	33	by	by	ADP
cjal-8261	496	34	not	not	PART
cjal-8261	496	35	requiring	require	VERB
cjal-8261	496	36	a	a	DET
cjal-8261	496	37	finding	finding	NOUN
cjal-8261	496	38	of	of	ADP
cjal-8261	496	39	moral	moral	ADJ
cjal-8261	496	40	turpitude	turpitude	NOUN
cjal-8261	496	41	in	in	ADP
cjal-8261	496	42	addition	addition	NOUN
cjal-8261	496	43	to	to	ADP
cjal-8261	496	44	a	a	DET
cjal-8261	496	45	breach	breach	NOUN
cjal-8261	496	46	of	of	ADP
cjal-8261	496	47	duty	duty	NOUN
cjal-8261	496	48	.	.	PUNCT
cjal-8261	497	1	the	the	DET
cjal-8261	497	2	category	category	NOUN
cjal-8261	497	3	i	i	PRON
cjal-8261	497	4	approach	approach	NOUN
cjal-8261	497	5	is	be	AUX
cjal-8261	497	6	also	also	ADV
cjal-8261	497	7	supported	support	VERB
cjal-8261	497	8	by	by	ADP
cjal-8261	497	9	the	the	DET
cjal-8261	497	10	wording	wording	NOUN
cjal-8261	497	11	of	of	ADP
cjal-8261	497	12	the	the	DET
cjal-8261	497	13	chartered	charter	VERB
cjal-8261	497	14	accountants	accountant	NOUN
cjal-8261	497	15	act	act	PROPN
cjal-8261	497	16	,	,	PUNCT
cjal-8261	497	17	both	both	CCONJ
cjal-8261	497	18	before	before	ADP
cjal-8261	497	19	and	and	CCONJ
cjal-8261	497	20	after	after	ADP
cjal-8261	497	21	the	the	DET
cjal-8261	497	22	2006	2006	NUM
cjal-8261	497	23	amendment	amendment	NOUN
cjal-8261	497	24	.	.	PUNCT
cjal-8261	498	1	section	section	NOUN
cjal-8261	498	2	22	22	NUM
cjal-8261	498	3	has	have	VERB
cjal-8261	498	4	an	an	DET
cjal-8261	498	5	inclusive	inclusive	ADJ
cjal-8261	498	6	definition	definition	NOUN
cjal-8261	498	7	for	for	ADP
cjal-8261	498	8	professional	professional	ADJ
cjal-8261	498	9	misconduct	misconduct	NOUN
cjal-8261	498	10	which	which	PRON
cjal-8261	498	11	allows	allow	VERB
cjal-8261	498	12	the	the	DET
cjal-8261	498	13	council	council	NOUN
cjal-8261	498	14	or	or	CCONJ
cjal-8261	498	15	the	the	DET
cjal-8261	498	16	director	director	NOUN
cjal-8261	498	17	of	of	ADP
cjal-8261	498	18	discipline	discipline	NOUN
cjal-8261	498	19	(	(	PUNCT
cjal-8261	498	20	corresponding	correspond	VERB
cjal-8261	498	21	authorities	authority	NOUN
cjal-8261	498	22	before	before	ADP
cjal-8261	498	23	and	and	CCONJ
cjal-8261	498	24	after	after	ADP
cjal-8261	498	25	the	the	DET
cjal-8261	498	26	2006	2006	NUM
cjal-8261	498	27	amendment	amendment	NOUN
cjal-8261	498	28	respectively	respectively	ADV
cjal-8261	498	29	)	)	PUNCT
cjal-8261	498	30	to	to	PART
cjal-8261	498	31	inquire	inquire	VERB
cjal-8261	498	32	into	into	ADP
cjal-8261	498	33	cases	case	NOUN
cjal-8261	498	34	against	against	ADP
cjal-8261	498	35	auditors	auditor	NOUN
cjal-8261	498	36	even	even	ADV
cjal-8261	498	37	if	if	SCONJ
cjal-8261	498	38	they	they	PRON
cjal-8261	498	39	do	do	AUX
cjal-8261	498	40	not	not	PART
cjal-8261	498	41	strictly	strictly	ADV
cjal-8261	498	42	fall	fall	VERB
cjal-8261	498	43	within	within	ADP
cjal-8261	498	44	any	any	PRON
cjal-8261	498	45	of	of	ADP
cjal-8261	498	46	the	the	DET
cjal-8261	498	47	clauses	clause	NOUN
cjal-8261	498	48	in	in	ADP
cjal-8261	498	49	the	the	DET
cjal-8261	498	50	first	first	ADJ
cjal-8261	498	51	and	and	CCONJ
cjal-8261	498	52	second	second	ADJ
cjal-8261	498	53	schedules.174	schedules.174	PROPN
cjal-8261	498	54	thus	thus	ADV
cjal-8261	498	55	,	,	PUNCT
cjal-8261	498	56	where	where	SCONJ
cjal-8261	498	57	no	no	DET
cjal-8261	498	58	mala	mala	NOUN
cjal-8261	498	59	fides	fide	NOUN
cjal-8261	498	60	exist	exist	VERB
cjal-8261	498	61	,	,	PUNCT
cjal-8261	498	62	charges	charge	NOUN
cjal-8261	498	63	implying	imply	VERB
cjal-8261	498	64	misconduct	misconduct	NOUN
cjal-8261	498	65	can	can	AUX
cjal-8261	498	66	still	still	ADV
cjal-8261	498	67	be	be	AUX
cjal-8261	498	68	framed	frame	VERB
cjal-8261	498	69	against	against	ADP
cjal-8261	498	70	the	the	DET
cjal-8261	498	71	auditor	auditor	NOUN
cjal-8261	498	72	without	without	ADP
cjal-8261	498	73	including	include	VERB
cjal-8261	498	74	the	the	DET
cjal-8261	498	75	clause	clause	NOUN
cjal-8261	498	76	relating	relate	VERB
cjal-8261	498	77	to	to	ADP
cjal-8261	498	78	gross	gross	ADJ
cjal-8261	498	79	negligence	negligence	NOUN
cjal-8261	498	80	.	.	PUNCT
cjal-8261	499	1	the	the	DET
cjal-8261	499	2	2006	2006	NUM
cjal-8261	499	3	amendment	amendment	NOUN
cjal-8261	499	4	offers	offer	VERB
cjal-8261	499	5	another	another	DET
cjal-8261	499	6	solution	solution	NOUN
cjal-8261	499	7	in	in	ADP
cjal-8261	499	8	this	this	DET
cjal-8261	499	9	regard	regard	NOUN
cjal-8261	499	10	.	.	PUNCT
cjal-8261	500	1	as	as	SCONJ
cjal-8261	500	2	already	already	ADV
cjal-8261	500	3	discussed	discuss	VERB
cjal-8261	500	4	,	,	PUNCT
cjal-8261	500	5	the	the	DET
cjal-8261	500	6	amendment	amendment	NOUN
cjal-8261	500	7	adds	add	VERB
cjal-8261	500	8	the	the	DET
cjal-8261	500	9	failure	failure	NOUN
cjal-8261	500	10	to	to	PART
cjal-8261	500	11	exercise	exercise	VERB
cjal-8261	500	12	“	"	PUNCT
cjal-8261	500	13	due	due	ADJ
cjal-8261	500	14	diligence	diligence	NOUN
cjal-8261	500	15	”	"	PUNCT
cjal-8261	500	16	to	to	ADP
cjal-8261	500	17	clause	clause	NOUN
cjal-8261	500	18	7	7	NUM
cjal-8261	500	19	of	of	ADP
cjal-8261	500	20	the	the	DET
cjal-8261	500	21	second	second	ADJ
cjal-8261	500	22	schedule.175	schedule.175	NOUN
cjal-8261	500	23	this	this	DET
cjal-8261	500	24	standard	standard	NOUN
cjal-8261	500	25	can	can	AUX
cjal-8261	500	26	be	be	AUX
cjal-8261	500	27	used	use	VERB
cjal-8261	500	28	to	to	PART
cjal-8261	500	29	replace	replace	VERB
cjal-8261	500	30	“	"	PUNCT
cjal-8261	500	31	gross	gross	ADJ
cjal-8261	500	32	negligence	negligence	NOUN
cjal-8261	500	33	”	"	PUNCT
cjal-8261	500	34	while	while	SCONJ
cjal-8261	500	35	framing	frame	VERB
cjal-8261	500	36	charges	charge	NOUN
cjal-8261	500	37	for	for	ADP
cjal-8261	500	38	an	an	DET
cjal-8261	500	39	auditor	auditor	NOUN
cjal-8261	500	40	’s	’s	PART
cjal-8261	500	41	careless	careless	ADJ
cjal-8261	500	42	behaviour	behaviour	NOUN
cjal-8261	500	43	when	when	SCONJ
cjal-8261	500	44	there	there	PRON
cjal-8261	500	45	are	be	VERB
cjal-8261	500	46	no	no	DET
cjal-8261	500	47	mala	mala	NOUN
cjal-8261	500	48	fides	fide	NOUN
cjal-8261	500	49	involved	involve	VERB
cjal-8261	500	50	.	.	PUNCT
cjal-8261	501	1	the	the	DET
cjal-8261	501	2	gujarat	gujarat	PROPN
cjal-8261	501	3	high	high	ADJ
cjal-8261	501	4	court	court	NOUN
cjal-8261	501	5	took	take	VERB
cjal-8261	501	6	this	this	DET
cjal-8261	501	7	approach	approach	NOUN
cjal-8261	501	8	while	while	SCONJ
cjal-8261	501	9	deciding	decide	VERB
cjal-8261	501	10	an	an	DET
cjal-8261	501	11	appeal	appeal	NOUN
cjal-8261	501	12	filed	file	VERB
cjal-8261	501	13	by	by	ADP
cjal-8261	501	14	an	an	DET
cjal-8261	501	15	auditor	auditor	NOUN
cjal-8261	501	16	against	against	ADP
cjal-8261	501	17	the	the	DET
cjal-8261	501	18	decision	decision	NOUN
cjal-8261	501	19	of	of	ADP
cjal-8261	501	20	the	the	DET
cjal-8261	501	21	disciplinary	disciplinary	ADJ
cjal-8261	501	22	committee	committee	NOUN
cjal-8261	501	23	and	and	CCONJ
cjal-8261	501	24	the	the	DET
cjal-8261	501	25	appellate	appellate	ADJ
cjal-8261	501	26	authority	authority	NOUN
cjal-8261	501	27	(	(	PUNCT
cjal-8261	501	28	under	under	ADP
cjal-8261	501	29	the	the	DET
cjal-8261	501	30	chartered	chartered	ADJ
cjal-8261	501	31	accountants	accountant	NOUN
cjal-8261	501	32	act	act	PROPN
cjal-8261	501	33	)	)	PUNCT
cjal-8261	501	34	.	.	PUNCT
cjal-8261	502	1	in	in	ADP
cjal-8261	502	2	ca	ca	PROPN
cjal-8261	502	3	.	.	PUNCT
cjal-8261	503	1	rajesh	rajesh	PROPN
cjal-8261	503	2	v.	v.	ADP
cjal-8261	503	3	disciplinary	disciplinary	ADJ
cjal-8261	503	4	committee176	committee176	PROPN
cjal-8261	503	5	the	the	DET
cjal-8261	503	6	disciplinary	disciplinary	ADJ
cjal-8261	503	7	committee	committee	NOUN
cjal-8261	503	8	found	find	VERB
cjal-8261	503	9	that	that	SCONJ
cjal-8261	503	10	the	the	DET
cjal-8261	503	11	auditor	auditor	NOUN
cjal-8261	503	12	was	be	AUX
cjal-8261	503	13	guilty	guilty	ADJ
cjal-8261	503	14	of	of	ADP
cjal-8261	503	15	gross	gross	ADJ
cjal-8261	503	16	negligence	negligence	NOUN
cjal-8261	503	17	and	and	CCONJ
cjal-8261	503	18	not	not	PART
cjal-8261	503	19	having	having	AUX
cjal-8261	503	20	acted	act	VERB
cjal-8261	503	21	with	with	ADP
cjal-8261	503	22	due	due	ADJ
cjal-8261	503	23	diligence	diligence	NOUN
cjal-8261	503	24	.	.	PUNCT
cjal-8261	504	1	these	these	DET
cjal-8261	504	2	charges	charge	NOUN
cjal-8261	504	3	were	be	AUX
cjal-8261	504	4	based	base	VERB
cjal-8261	504	5	on	on	ADP
cjal-8261	504	6	numerous	numerous	ADJ
cjal-8261	504	7	clerical	clerical	ADJ
cjal-8261	504	8	errors	error	NOUN
cjal-8261	504	9	made	make	VERB
cjal-8261	504	10	by	by	ADP
cjal-8261	504	11	him	he	PRON
cjal-8261	504	12	while	while	SCONJ
cjal-8261	504	13	preparing	prepare	VERB
cjal-8261	504	14	the	the	DET
cjal-8261	504	15	tax	tax	NOUN
cjal-8261	504	16	audit	audit	NOUN
cjal-8261	504	17	report	report	VERB
cjal-8261	504	18	174	174	NUM
cjal-8261	504	19	the	the	DET
cjal-8261	504	20	chartered	charter	VERB
cjal-8261	504	21	accountants	accountant	NOUN
cjal-8261	504	22	act	act	VERB
cjal-8261	504	23	§	§	PROPN
cjal-8261	504	24	22	22	NUM
cjal-8261	504	25	.	.	PUNCT
cjal-8261	505	1	175	175	NUM
cjal-8261	505	2	the	the	DET
cjal-8261	505	3	chartered	chartered	ADJ
cjal-8261	505	4	accountants	accountant	NOUN
cjal-8261	505	5	(	(	PUNCT
cjal-8261	505	6	amendment	amendment	NOUN
cjal-8261	505	7	)	)	PUNCT
cjal-8261	505	8	act	act	NOUN
cjal-8261	505	9	§	§	PROPN
cjal-8261	505	10	29	29	NUM
cjal-8261	505	11	.	.	PUNCT
cjal-8261	506	1	176	176	NUM
cjal-8261	506	2	ca	ca	NOUN
cjal-8261	506	3	.	.	PUNCT
cjal-8261	507	1	rajesh	rajesh	PROPN
cjal-8261	507	2	v.	v.	ADP
cjal-8261	507	3	disciplinary	disciplinary	ADJ
cjal-8261	507	4	committee	committee	NOUN
cjal-8261	507	5	,	,	PUNCT
cjal-8261	507	6	(	(	PUNCT
cjal-8261	507	7	2012	2012	NUM
cjal-8261	507	8	)	)	PUNCT
cjal-8261	507	9	scc	scc	PROPN
cjal-8261	507	10	online	online	ADJ
cjal-8261	507	11	6300	6300	NUM
cjal-8261	507	12	(	(	PUNCT
cjal-8261	507	13	india	india	PROPN
cjal-8261	507	14	)	)	PUNCT
cjal-8261	507	15	.	.	PUNCT
cjal-8261	508	1	auditor	auditor	PROPN
cjal-8261	508	2	’s	’s	PART
cjal-8261	508	3	misconduct	misconduct	NOUN
cjal-8261	508	4	in	in	ADP
cjal-8261	508	5	india	india	PROPN
cjal-8261	508	6	[	[	X
cjal-8261	508	7	vol	vol	NOUN
cjal-8261	508	8	.	.	PUNCT
cjal-8261	509	1	34	34	NUM
cjal-8261	509	2	:	:	SYM
cjal-8261	509	3	93	93	NUM
cjal-8261	509	4	124	124	NUM
cjal-8261	509	5	of	of	ADP
cjal-8261	509	6	a	a	DET
cjal-8261	509	7	company	company	NOUN
cjal-8261	509	8	.	.	PUNCT
cjal-8261	510	1	177	177	NUM
cjal-8261	510	2	the	the	DET
cjal-8261	510	3	disciplinary	disciplinary	ADJ
cjal-8261	510	4	committee	committee	NOUN
cjal-8261	510	5	punished	punish	VERB
cjal-8261	510	6	the	the	DET
cjal-8261	510	7	auditor	auditor	NOUN
cjal-8261	510	8	by	by	ADP
cjal-8261	510	9	suspending	suspend	VERB
cjal-8261	510	10	him	he	PRON
cjal-8261	510	11	for	for	ADP
cjal-8261	510	12	one	one	NUM
cjal-8261	510	13	year	year	NOUN
cjal-8261	510	14	,	,	PUNCT
cjal-8261	510	15	these	these	DET
cjal-8261	510	16	findings	finding	NOUN
cjal-8261	510	17	were	be	AUX
cjal-8261	510	18	confirmed	confirm	VERB
cjal-8261	510	19	by	by	ADP
cjal-8261	510	20	the	the	DET
cjal-8261	510	21	appellate	appellate	ADJ
cjal-8261	510	22	authority.178	authority.178	NOUN
cjal-8261	510	23	the	the	DET
cjal-8261	510	24	auditor	auditor	NOUN
cjal-8261	510	25	defended	defend	VERB
cjal-8261	510	26	himself	himself	PRON
cjal-8261	510	27	by	by	ADP
cjal-8261	510	28	stating	state	VERB
cjal-8261	510	29	that	that	SCONJ
cjal-8261	510	30	the	the	DET
cjal-8261	510	31	mistakes	mistake	NOUN
cjal-8261	510	32	made	make	VERB
cjal-8261	510	33	would	would	AUX
cjal-8261	510	34	not	not	PART
cjal-8261	510	35	amount	amount	VERB
cjal-8261	510	36	to	to	ADP
cjal-8261	510	37	gross	gross	ADJ
cjal-8261	510	38	negligence	negligence	NOUN
cjal-8261	510	39	.	.	PUNCT
cjal-8261	511	1	179	179	NUM
cjal-8261	511	2	in	in	ADP
cjal-8261	511	3	response	response	NOUN
cjal-8261	511	4	to	to	ADP
cjal-8261	511	5	this	this	DET
cjal-8261	511	6	contention	contention	NOUN
cjal-8261	511	7	,	,	PUNCT
cjal-8261	511	8	the	the	DET
cjal-8261	511	9	high	high	ADJ
cjal-8261	511	10	court	court	NOUN
cjal-8261	511	11	referred	refer	VERB
cjal-8261	511	12	to	to	ADP
cjal-8261	511	13	the	the	DET
cjal-8261	511	14	term	term	NOUN
cjal-8261	511	15	“	"	PUNCT
cjal-8261	511	16	due	due	ADJ
cjal-8261	511	17	diligence	diligence	NOUN
cjal-8261	511	18	”	"	PUNCT
cjal-8261	511	19	in	in	ADP
cjal-8261	511	20	the	the	DET
cjal-8261	511	21	amended	amend	VERB
cjal-8261	511	22	version	version	NOUN
cjal-8261	511	23	of	of	ADP
cjal-8261	511	24	the	the	DET
cjal-8261	511	25	act	act	NOUN
cjal-8261	511	26	,	,	PUNCT
cjal-8261	511	27	and	and	CCONJ
cjal-8261	511	28	stated	state	VERB
cjal-8261	511	29	that	that	SCONJ
cjal-8261	511	30	under	under	ADP
cjal-8261	511	31	clause	clause	NOUN
cjal-8261	511	32	7	7	NUM
cjal-8261	511	33	of	of	ADP
cjal-8261	511	34	the	the	DET
cjal-8261	511	35	second	second	ADJ
cjal-8261	511	36	schedule	schedule	NOUN
cjal-8261	511	37	,	,	PUNCT
cjal-8261	511	38	it	it	PRON
cjal-8261	511	39	is	be	AUX
cjal-8261	511	40	not	not	PART
cjal-8261	511	41	only	only	ADV
cjal-8261	511	42	gross	gross	ADJ
cjal-8261	511	43	negligence	negligence	NOUN
cjal-8261	511	44	but	but	CCONJ
cjal-8261	511	45	also	also	ADV
cjal-8261	511	46	a	a	DET
cjal-8261	511	47	failure	failure	NOUN
cjal-8261	511	48	to	to	PART
cjal-8261	511	49	exercise	exercise	VERB
cjal-8261	511	50	due	due	ADJ
cjal-8261	511	51	diligence	diligence	NOUN
cjal-8261	511	52	which	which	PRON
cjal-8261	511	53	would	would	AUX
cjal-8261	511	54	amount	amount	VERB
cjal-8261	511	55	to	to	ADP
cjal-8261	511	56	professional	professional	ADJ
cjal-8261	511	57	misconduct.180	misconduct.180	PROPN
cjal-8261	511	58	the	the	DET
cjal-8261	511	59	high	high	ADJ
cjal-8261	511	60	court	court	NOUN
cjal-8261	511	61	’s	’s	PART
cjal-8261	511	62	findings	finding	NOUN
cjal-8261	511	63	thus	thus	ADV
cjal-8261	511	64	differed	differ	VERB
cjal-8261	511	65	from	from	ADP
cjal-8261	511	66	that	that	PRON
cjal-8261	511	67	of	of	ADP
cjal-8261	511	68	the	the	DET
cjal-8261	511	69	disciplinary	disciplinary	ADJ
cjal-8261	511	70	committee	committee	NOUN
cjal-8261	511	71	’s	’	VERB
cjal-8261	511	72	in	in	ADP
cjal-8261	511	73	that	that	SCONJ
cjal-8261	511	74	the	the	DET
cjal-8261	511	75	former	former	ADJ
cjal-8261	511	76	focused	focus	VERB
cjal-8261	511	77	on	on	ADP
cjal-8261	511	78	the	the	DET
cjal-8261	511	79	lack	lack	NOUN
cjal-8261	511	80	of	of	ADP
cjal-8261	511	81	due	due	ADJ
cjal-8261	511	82	diligence	diligence	NOUN
cjal-8261	511	83	.	.	PUNCT
cjal-8261	512	1	however	however	ADV
cjal-8261	512	2	,	,	PUNCT
cjal-8261	512	3	the	the	DET
cjal-8261	512	4	sentence	sentence	NOUN
cjal-8261	512	5	imposed	impose	VERB
cjal-8261	512	6	by	by	ADP
cjal-8261	512	7	the	the	DET
cjal-8261	512	8	disciplinary	disciplinary	ADJ
cjal-8261	512	9	committee	committee	NOUN
cjal-8261	512	10	was	be	AUX
cjal-8261	512	11	retained	retain	VERB
cjal-8261	512	12	.	.	PUNCT
cjal-8261	513	1	this	this	PRON
cjal-8261	513	2	was	be	AUX
cjal-8261	513	3	done	do	VERB
cjal-8261	513	4	on	on	ADP
cjal-8261	513	5	the	the	DET
cjal-8261	513	6	basis	basis	NOUN
cjal-8261	513	7	of	of	ADP
cjal-8261	513	8	the	the	DET
cjal-8261	513	9	importance	importance	NOUN
cjal-8261	513	10	of	of	ADP
cjal-8261	513	11	an	an	DET
cjal-8261	513	12	auditor	auditor	NOUN
cjal-8261	513	13	’s	’s	PART
cjal-8261	513	14	certificate	certificate	NOUN
cjal-8261	513	15	to	to	ADP
cjal-8261	513	16	the	the	DET
cjal-8261	513	17	functioning	functioning	NOUN
cjal-8261	513	18	of	of	ADP
cjal-8261	513	19	the	the	DET
cjal-8261	513	20	corporate	corporate	ADJ
cjal-8261	513	21	machinery	machinery	NOUN
cjal-8261	513	22	and	and	CCONJ
cjal-8261	513	23	the	the	DET
cjal-8261	513	24	general	general	ADJ
cjal-8261	513	25	level	level	NOUN
cjal-8261	513	26	of	of	ADP
cjal-8261	513	27	trust	trust	NOUN
cjal-8261	513	28	that	that	SCONJ
cjal-8261	513	29	society	society	NOUN
cjal-8261	513	30	places	place	VERB
cjal-8261	513	31	in	in	ADP
cjal-8261	513	32	them.181	them.181	NOUN
cjal-8261	513	33	based	base	VERB
cjal-8261	513	34	on	on	ADP
cjal-8261	513	35	these	these	DET
cjal-8261	513	36	factors	factor	NOUN
cjal-8261	513	37	,	,	PUNCT
cjal-8261	513	38	the	the	DET
cjal-8261	513	39	court	court	NOUN
cjal-8261	513	40	held	hold	VERB
cjal-8261	513	41	that	that	SCONJ
cjal-8261	513	42	an	an	DET
cjal-8261	513	43	auditor	auditor	NOUN
cjal-8261	513	44	’s	’s	PART
cjal-8261	513	45	clerical	clerical	ADJ
cjal-8261	513	46	error	error	NOUN
cjal-8261	513	47	can	can	AUX
cjal-8261	513	48	not	not	PART
cjal-8261	513	49	be	be	AUX
cjal-8261	513	50	treated	treat	VERB
cjal-8261	513	51	in	in	ADP
cjal-8261	513	52	the	the	DET
cjal-8261	513	53	same	same	ADJ
cjal-8261	513	54	manner	manner	NOUN
cjal-8261	513	55	as	as	ADP
cjal-8261	513	56	an	an	DET
cjal-8261	513	57	error	error	NOUN
cjal-8261	513	58	of	of	ADP
cjal-8261	513	59	an	an	DET
cjal-8261	513	60	ordinary	ordinary	ADJ
cjal-8261	513	61	clerk.182	clerk.182	NOUN
cjal-8261	513	62	while	while	SCONJ
cjal-8261	513	63	this	this	PRON
cjal-8261	513	64	is	be	AUX
cjal-8261	513	65	true	true	ADJ
cjal-8261	513	66	,	,	PUNCT
cjal-8261	513	67	it	it	PRON
cjal-8261	513	68	is	be	AUX
cjal-8261	513	69	applicable	applicable	ADJ
cjal-8261	513	70	to	to	ADP
cjal-8261	513	71	auditors	auditor	NOUN
cjal-8261	513	72	in	in	ADP
cjal-8261	513	73	all	all	DET
cjal-8261	513	74	cases	case	NOUN
cjal-8261	513	75	.	.	PUNCT
cjal-8261	514	1	this	this	DET
cjal-8261	514	2	line	line	NOUN
cjal-8261	514	3	of	of	ADP
cjal-8261	514	4	reasoning	reasoning	NOUN
cjal-8261	514	5	would	would	AUX
cjal-8261	514	6	justify	justify	VERB
cjal-8261	514	7	the	the	DET
cjal-8261	514	8	imposition	imposition	NOUN
cjal-8261	514	9	of	of	ADP
cjal-8261	514	10	the	the	DET
cjal-8261	514	11	same	same	ADJ
cjal-8261	514	12	punishment	punishment	NOUN
cjal-8261	514	13	for	for	ADP
cjal-8261	514	14	not	not	PART
cjal-8261	514	15	acting	act	VERB
cjal-8261	514	16	with	with	ADP
cjal-8261	514	17	due	due	ADJ
cjal-8261	514	18	diligence	diligence	NOUN
cjal-8261	514	19	and	and	CCONJ
cjal-8261	514	20	committing	commit	VERB
cjal-8261	514	21	an	an	DET
cjal-8261	514	22	act	act	NOUN
cjal-8261	514	23	of	of	ADP
cjal-8261	514	24	gross	gross	ADJ
cjal-8261	514	25	negligence	negligence	NOUN
cjal-8261	514	26	.	.	PUNCT
cjal-8261	515	1	courts	court	NOUN
cjal-8261	515	2	and	and	CCONJ
cjal-8261	515	3	the	the	DET
cjal-8261	515	4	disciplinary	disciplinary	ADJ
cjal-8261	515	5	machinery	machinery	NOUN
cjal-8261	515	6	under	under	ADP
cjal-8261	515	7	the	the	DET
cjal-8261	515	8	chartered	chartered	ADJ
cjal-8261	515	9	accountants	accountant	NOUN
cjal-8261	515	10	act	act	VERB
cjal-8261	515	11	should	should	AUX
cjal-8261	515	12	now	now	ADV
cjal-8261	515	13	move	move	VERB
cjal-8261	515	14	away	away	ADV
cjal-8261	515	15	from	from	ADP
cjal-8261	515	16	the	the	DET
cjal-8261	515	17	trend	trend	NOUN
cjal-8261	515	18	of	of	ADP
cjal-8261	515	19	conflating	conflate	VERB
cjal-8261	515	20	gross	gross	ADJ
cjal-8261	515	21	negligence	negligence	NOUN
cjal-8261	515	22	with	with	ADP
cjal-8261	515	23	less	less	ADV
cjal-8261	515	24	severe	severe	ADJ
cjal-8261	515	25	omissions	omission	NOUN
cjal-8261	515	26	.	.	PUNCT
cjal-8261	516	1	adjudicatory	adjudicatory	ADJ
cjal-8261	516	2	bodies	body	NOUN
cjal-8261	516	3	should	should	AUX
cjal-8261	516	4	maintain	maintain	VERB
cjal-8261	516	5	a	a	DET
cjal-8261	516	6	distinction	distinction	NOUN
cjal-8261	516	7	between	between	ADP
cjal-8261	516	8	due	due	ADJ
cjal-8261	516	9	diligence	diligence	NOUN
cjal-8261	516	10	and	and	CCONJ
cjal-8261	516	11	gross	gross	ADJ
cjal-8261	516	12	negligence	negligence	NOUN
cjal-8261	516	13	in	in	ADP
cjal-8261	516	14	order	order	NOUN
cjal-8261	516	15	to	to	PART
cjal-8261	516	16	fully	fully	ADV
cjal-8261	516	17	take	take	VERB
cjal-8261	516	18	advantage	advantage	NOUN
cjal-8261	516	19	of	of	ADP
cjal-8261	516	20	the	the	DET
cjal-8261	516	21	two	two	NUM
cjal-8261	516	22	standards	standard	NOUN
cjal-8261	516	23	.	.	PUNCT
cjal-8261	517	1	the	the	DET
cjal-8261	517	2	context	context	NOUN
cjal-8261	517	3	of	of	ADP
cjal-8261	517	4	sebi	sebi	NOUN
cjal-8261	517	5	proceedings	proceeding	NOUN
cjal-8261	517	6	against	against	ADP
cjal-8261	517	7	auditors	auditor	NOUN
cjal-8261	517	8	is	be	AUX
cjal-8261	517	9	different	different	ADJ
cjal-8261	517	10	from	from	ADP
cjal-8261	517	11	disciplinary	disciplinary	ADJ
cjal-8261	517	12	proceedings	proceeding	NOUN
cjal-8261	517	13	under	under	ADP
cjal-8261	517	14	the	the	DET
cjal-8261	517	15	chartered	charter	VERB
cjal-8261	517	16	accountants	accountants	PROPN
cjal-8261	517	17	act	act	PROPN
cjal-8261	517	18	.	.	PUNCT
cjal-8261	518	1	in	in	ADP
cjal-8261	518	2	sebi	sebi	NOUN
cjal-8261	518	3	proceedings	proceeding	NOUN
cjal-8261	518	4	,	,	PUNCT
cjal-8261	518	5	the	the	DET
cjal-8261	518	6	auditor	auditor	NOUN
cjal-8261	518	7	is	be	AUX
cjal-8261	518	8	usually	usually	ADV
cjal-8261	518	9	charged	charge	VERB
cjal-8261	518	10	violating	violate	VERB
cjal-8261	518	11	regulations	regulation	NOUN
cjal-8261	518	12	3	3	NUM
cjal-8261	518	13	and	and	CCONJ
cjal-8261	518	14	4	4	NUM
cjal-8261	518	15	of	of	ADP
cjal-8261	518	16	the	the	DET
cjal-8261	518	17	pfutp	pfutp	PROPN
cjal-8261	518	18	regulations.183	regulations.183	ADP
cjal-8261	518	19	these	these	DET
cjal-8261	518	20	regulations	regulation	NOUN
cjal-8261	518	21	deal	deal	VERB
cjal-8261	518	22	with	with	ADP
cjal-8261	518	23	the	the	DET
cjal-8261	518	24	prevention	prevention	NOUN
cjal-8261	518	25	of	of	ADP
cjal-8261	518	26	manipulative	manipulative	ADJ
cjal-8261	518	27	and	and	CCONJ
cjal-8261	518	28	fraudulent	fraudulent	ADJ
cjal-8261	518	29	practices	practice	NOUN
cjal-8261	518	30	in	in	ADP
cjal-8261	518	31	connection	connection	NOUN
cjal-8261	518	32	with	with	ADP
cjal-8261	518	33	the	the	DET
cjal-8261	518	34	177	177	NUM
cjal-8261	518	35	i	i	PROPN
cjal-8261	518	36	d.	d.	NOUN
cjal-8261	518	37	at	at	ADP
cjal-8261	518	38	30	30	NUM
cjal-8261	518	39	.	.	PUNCT
cjal-8261	518	40	178	178	NUM
cjal-8261	519	1	i	i	PRON
cjal-8261	519	2	d.	d.	PROPN
cjal-8261	519	3	at	at	ADP
cjal-8261	519	4	6	6	NUM
cjal-8261	519	5	,	,	PUNCT
cjal-8261	519	6	8	8	NUM
cjal-8261	519	7	.	.	NOUN
cjal-8261	519	8	179	179	NUM
cjal-8261	520	1	i	i	PRON
cjal-8261	520	2	d.	d.	PROPN
cjal-8261	520	3	at	at	ADP
cjal-8261	520	4	11	11	NUM
cjal-8261	520	5	.	.	PUNCT
cjal-8261	521	1	180	180	NUM
cjal-8261	521	2	i	i	NOUN
cjal-8261	521	3	d.	d.	PROPN
cjal-8261	521	4	at	at	ADP
cjal-8261	521	5	69–71	69–71	NUM
cjal-8261	521	6	.	.	PUNCT
cjal-8261	522	1	181	181	NUM
cjal-8261	523	1	i	i	PRON
cjal-8261	523	2	d.	d.	PROPN
cjal-8261	523	3	at	at	ADP
cjal-8261	523	4	79–80	79–80	PROPN
cjal-8261	523	5	.	.	PUNCT
cjal-8261	524	1	182	182	NUM
cjal-8261	525	1	i	i	PRON
cjal-8261	525	2	d.	d.	PROPN
cjal-8261	525	3	183	183	NUM
cjal-8261	525	4	see	see	VERB
cjal-8261	525	5	charges	charge	NOUN
cjal-8261	525	6	framed	frame	VERB
cjal-8261	525	7	in	in	ADP
cjal-8261	525	8	in	in	ADP
cjal-8261	525	9	re	re	X
cjal-8261	525	10	celestial	celestial	ADJ
cjal-8261	525	11	biolabs	biolabs	PROPN
cjal-8261	525	12	ltd	ltd	PROPN
cjal-8261	525	13	.	.	PROPN
cjal-8261	525	14	,	,	PUNCT
cjal-8261	525	15	(	(	PUNCT
cjal-8261	525	16	2018	2018	NUM
cjal-8261	525	17	)	)	PUNCT
cjal-8261	525	18	indlaw	indlaw	NOUN
cjal-8261	525	19	sebi	sebi	NOUN
cjal-8261	525	20	173	173	NUM
cjal-8261	525	21	(	(	PUNCT
cjal-8261	525	22	westlaw	westlaw	NOUN
cjal-8261	525	23	)	)	PUNCT
cjal-8261	525	24	,	,	PUNCT
cjal-8261	525	25	at	at	ADP
cjal-8261	525	26	¶¶	¶¶	PROPN
cjal-8261	525	27	43–44	43–44	NUM
cjal-8261	525	28	,	,	PUNCT
cjal-8261	525	29	49	49	NUM
cjal-8261	525	30	;	;	PUNCT
cjal-8261	525	31	in	in	ADP
cjal-8261	525	32	re	re	PROPN
cjal-8261	525	33	deccan	deccan	PROPN
cjal-8261	525	34	chronicle	chronicle	PROPN
cjal-8261	525	35	holdings	holdings	PROPN
cjal-8261	525	36	ltd	ltd	PROPN
cjal-8261	525	37	.	.	PROPN
cjal-8261	525	38	,	,	PUNCT
cjal-8261	525	39	(	(	PUNCT
cjal-8261	525	40	2019	2019	NUM
cjal-8261	525	41	)	)	PUNCT
cjal-8261	525	42	indlaw	indlaw	NOUN
cjal-8261	525	43	sebi	sebi	NOUN
cjal-8261	525	44	234	234	NUM
cjal-8261	525	45	(	(	PUNCT
cjal-8261	525	46	westlaw	westlaw	NOUN
cjal-8261	525	47	)	)	PUNCT
cjal-8261	525	48	,	,	PUNCT
cjal-8261	525	49	at	at	ADP
cjal-8261	525	50	¶	¶	PROPN
cjal-8261	525	51	4(4	4(4	NUM
cjal-8261	525	52	)	)	PUNCT
cjal-8261	525	53	;	;	PUNCT
cjal-8261	525	54	in	in	ADP
cjal-8261	525	55	re	re	VERB
cjal-8261	525	56	coral	coral	ADJ
cjal-8261	525	57	hub	hub	NOUN
cjal-8261	525	58	,	,	PUNCT
cjal-8261	525	59	(	(	PUNCT
cjal-8261	525	60	2019	2019	NUM
cjal-8261	525	61	)	)	PUNCT
cjal-8261	525	62	indlaw	indlaw	NOUN
cjal-8261	525	63	sebi	sebi	NOUN
cjal-8261	525	64	225	225	NUM
cjal-8261	525	65	(	(	PUNCT
cjal-8261	525	66	westlaw	westlaw	NOUN
cjal-8261	525	67	)	)	PUNCT
cjal-8261	525	68	,	,	PUNCT
cjal-8261	525	69	at	at	ADP
cjal-8261	525	70	¶	¶	PROPN
cjal-8261	525	71	2(i	2(i	NUM
cjal-8261	525	72	)	)	PUNCT
cjal-8261	525	73	.	.	PUNCT
cjal-8261	526	1	2021	2021	NUM
cjal-8261	526	2	]	]	PUNCT
cjal-8261	526	3	columbia	columbia	PROPN
cjal-8261	526	4	journal	journal	PROPN
cjal-8261	526	5	of	of	ADP
cjal-8261	526	6	asian	asian	ADJ
cjal-8261	526	7	law	law	NOUN
cjal-8261	526	8	125	125	NUM
cjal-8261	526	9	securities	security	NOUN
cjal-8261	526	10	market.184	market.184	NUM
cjal-8261	526	11	a	a	DET
cjal-8261	526	12	finding	finding	NOUN
cjal-8261	526	13	of	of	ADP
cjal-8261	526	14	gross	gross	ADJ
cjal-8261	526	15	negligence	negligence	NOUN
cjal-8261	526	16	on	on	ADP
cjal-8261	526	17	the	the	DET
cjal-8261	526	18	part	part	NOUN
cjal-8261	526	19	of	of	ADP
cjal-8261	526	20	the	the	DET
cjal-8261	526	21	auditor	auditor	NOUN
cjal-8261	526	22	can	can	AUX
cjal-8261	526	23	be	be	AUX
cjal-8261	526	24	used	use	VERB
cjal-8261	526	25	to	to	PART
cjal-8261	526	26	show	show	VERB
cjal-8261	526	27	that	that	SCONJ
cjal-8261	526	28	an	an	DET
cjal-8261	526	29	auditor	auditor	NOUN
cjal-8261	526	30	’s	’s	PART
cjal-8261	526	31	omission	omission	NOUN
cjal-8261	526	32	amounts	amount	VERB
cjal-8261	526	33	to	to	ADP
cjal-8261	526	34	fraud	fraud	NOUN
cjal-8261	526	35	.	.	PUNCT
cjal-8261	527	1	it	it	PRON
cjal-8261	527	2	is	be	AUX
cjal-8261	527	3	at	at	ADP
cjal-8261	527	4	this	this	DET
cjal-8261	527	5	juncture	juncture	NOUN
cjal-8261	527	6	that	that	SCONJ
cjal-8261	527	7	decisions	decision	NOUN
cjal-8261	527	8	under	under	ADP
cjal-8261	527	9	the	the	DET
cjal-8261	527	10	chartered	charter	VERB
cjal-8261	527	11	accountants	accountant	NOUN
cjal-8261	527	12	act	act	VERB
cjal-8261	527	13	become	become	VERB
cjal-8261	527	14	relevant	relevant	ADJ
cjal-8261	527	15	for	for	ADP
cjal-8261	527	16	decisions	decision	NOUN
cjal-8261	527	17	by	by	ADP
cjal-8261	527	18	sebi	sebi	NOUN
cjal-8261	527	19	.	.	PUNCT
cjal-8261	528	1	the	the	DET
cjal-8261	528	2	differences	difference	NOUN
cjal-8261	528	3	in	in	ADP
cjal-8261	528	4	the	the	DET
cjal-8261	528	5	opinions	opinion	NOUN
cjal-8261	528	6	of	of	ADP
cjal-8261	528	7	the	the	DET
cjal-8261	528	8	wtm	wtm	PROPN
cjal-8261	528	9	and	and	CCONJ
cjal-8261	528	10	sat	sit	VERB
cjal-8261	528	11	in	in	ADP
cjal-8261	528	12	the	the	DET
cjal-8261	528	13	price	price	NOUN
cjal-8261	528	14	waterhouse	waterhouse	NOUN
cjal-8261	528	15	decisions	decision	NOUN
cjal-8261	528	16	can	can	AUX
cjal-8261	528	17	partly	partly	ADV
cjal-8261	528	18	be	be	AUX
cjal-8261	528	19	attributed	attribute	VERB
cjal-8261	528	20	to	to	ADP
cjal-8261	528	21	the	the	DET
cjal-8261	528	22	existence	existence	NOUN
cjal-8261	528	23	of	of	ADP
cjal-8261	528	24	different	different	ADJ
cjal-8261	528	25	standards	standard	NOUN
cjal-8261	528	26	for	for	ADP
cjal-8261	528	27	gross	gross	ADJ
cjal-8261	528	28	negligence	negligence	NOUN
cjal-8261	528	29	.	.	PUNCT
cjal-8261	529	1	the	the	DET
cjal-8261	529	2	wtm	wtm	PROPN
cjal-8261	529	3	relied	rely	VERB
cjal-8261	529	4	on	on	ADP
cjal-8261	529	5	the	the	DET
cjal-8261	529	6	definition	definition	NOUN
cjal-8261	529	7	put	put	VERB
cjal-8261	529	8	forth	forth	ADP
cjal-8261	529	9	by	by	ADP
cjal-8261	529	10	mukesh	mukesh	PROPN
cjal-8261	529	11	gang	gang	NOUN
cjal-8261	529	12	which	which	PRON
cjal-8261	529	13	did	do	AUX
cjal-8261	529	14	not	not	PART
cjal-8261	529	15	require	require	VERB
cjal-8261	529	16	anything	anything	PRON
cjal-8261	529	17	in	in	ADP
cjal-8261	529	18	addition	addition	NOUN
cjal-8261	529	19	to	to	ADP
cjal-8261	529	20	a	a	DET
cjal-8261	529	21	violation	violation	NOUN
cjal-8261	529	22	of	of	ADP
cjal-8261	529	23	auditing	auditing	NOUN
cjal-8261	529	24	standards	standard	NOUN
cjal-8261	529	25	to	to	PART
cjal-8261	529	26	merit	merit	VERB
cjal-8261	529	27	a	a	DET
cjal-8261	529	28	finding	finding	NOUN
cjal-8261	529	29	of	of	ADP
cjal-8261	529	30	gross	gross	ADJ
cjal-8261	529	31	negligence	negligence	NOUN
cjal-8261	529	32	against	against	ADP
cjal-8261	529	33	the	the	DET
cjal-8261	529	34	auditor.185	auditor.185	NOUN
cjal-8261	529	35	the	the	DET
cjal-8261	529	36	sat	sit	VERB
cjal-8261	529	37	took	take	VERB
cjal-8261	529	38	a	a	DET
cjal-8261	529	39	more	more	ADV
cjal-8261	529	40	tempered	temper	VERB
cjal-8261	529	41	approach	approach	NOUN
cjal-8261	529	42	to	to	ADP
cjal-8261	529	43	the	the	DET
cjal-8261	529	44	concept	concept	NOUN
cjal-8261	529	45	and	and	CCONJ
cjal-8261	529	46	referred	refer	VERB
cjal-8261	529	47	to	to	ADP
cjal-8261	529	48	jacob	jacob	PROPN
cjal-8261	529	49	mathew	mathew	PROPN
cjal-8261	529	50	which	which	PRON
cjal-8261	529	51	required	require	VERB
cjal-8261	529	52	an	an	DET
cjal-8261	529	53	element	element	NOUN
cjal-8261	529	54	of	of	ADP
cjal-8261	529	55	“	"	PUNCT
cjal-8261	529	56	moral	moral	ADJ
cjal-8261	529	57	delinquency	delinquency	NOUN
cjal-8261	529	58	”	"	PUNCT
cjal-8261	529	59	in	in	ADP
cjal-8261	529	60	addition	addition	NOUN
cjal-8261	529	61	to	to	ADP
cjal-8261	529	62	negligence	negligence	NOUN
cjal-8261	529	63	to	to	PART
cjal-8261	529	64	constitute	constitute	VERB
cjal-8261	529	65	gross	gross	ADJ
cjal-8261	529	66	negligence	negligence	NOUN
cjal-8261	529	67	and	and	CCONJ
cjal-8261	529	68	professional	professional	ADJ
cjal-8261	529	69	misconduct.186	misconduct.186	ADJ
cjal-8261	529	70	there	there	PRON
cjal-8261	529	71	is	be	VERB
cjal-8261	529	72	a	a	DET
cjal-8261	529	73	difference	difference	NOUN
cjal-8261	529	74	between	between	ADP
cjal-8261	529	75	gross	gross	ADJ
cjal-8261	529	76	negligence	negligence	NOUN
cjal-8261	529	77	in	in	ADP
cjal-8261	529	78	the	the	DET
cjal-8261	529	79	contexts	contexts	NOUN
cjal-8261	529	80	of	of	ADP
cjal-8261	529	81	doctors	doctor	NOUN
cjal-8261	529	82	and	and	CCONJ
cjal-8261	529	83	auditors	auditor	NOUN
cjal-8261	529	84	.	.	PUNCT
cjal-8261	530	1	gross	gross	ADJ
cjal-8261	530	2	negligence	negligence	NOUN
cjal-8261	530	3	is	be	AUX
cjal-8261	530	4	used	use	VERB
cjal-8261	530	5	to	to	PART
cjal-8261	530	6	determine	determine	VERB
cjal-8261	530	7	whether	whether	SCONJ
cjal-8261	530	8	a	a	DET
cjal-8261	530	9	doctor	doctor	NOUN
cjal-8261	530	10	can	can	AUX
cjal-8261	530	11	be	be	AUX
cjal-8261	530	12	held	hold	VERB
cjal-8261	530	13	criminally	criminally	ADV
cjal-8261	530	14	liable	liable	ADJ
cjal-8261	530	15	for	for	ADP
cjal-8261	530	16	negligently	negligently	ADV
cjal-8261	530	17	causing	cause	VERB
cjal-8261	530	18	death	death	NOUN
cjal-8261	530	19	under	under	ADP
cjal-8261	530	20	section	section	NOUN
cjal-8261	530	21	304	304	NUM
cjal-8261	530	22	-	-	PUNCT
cjal-8261	530	23	a	a	NOUN
cjal-8261	530	24	of	of	ADP
cjal-8261	530	25	the	the	DET
cjal-8261	530	26	indian	indian	ADJ
cjal-8261	530	27	penal	penal	NOUN
cjal-8261	530	28	code.187	code.187	PROPN
cjal-8261	530	29	a	a	DET
cjal-8261	530	30	finding	finding	NOUN
cjal-8261	530	31	of	of	ADP
cjal-8261	530	32	gross	gross	ADJ
cjal-8261	530	33	negligence	negligence	NOUN
cjal-8261	530	34	on	on	ADP
cjal-8261	530	35	the	the	DET
cjal-8261	530	36	part	part	NOUN
cjal-8261	530	37	of	of	ADP
cjal-8261	530	38	the	the	DET
cjal-8261	530	39	auditor	auditor	NOUN
cjal-8261	530	40	would	would	AUX
cjal-8261	530	41	still	still	ADV
cjal-8261	530	42	not	not	PART
cjal-8261	530	43	amount	amount	VERB
cjal-8261	530	44	to	to	ADP
cjal-8261	530	45	a	a	DET
cjal-8261	530	46	finding	finding	NOUN
cjal-8261	530	47	of	of	ADP
cjal-8261	530	48	criminal	criminal	ADJ
cjal-8261	530	49	liability	liability	NOUN
cjal-8261	530	50	.	.	PUNCT
cjal-8261	531	1	it	it	PRON
cjal-8261	531	2	is	be	AUX
cjal-8261	531	3	possible	possible	ADJ
cjal-8261	531	4	that	that	SCONJ
cjal-8261	531	5	this	this	PRON
cjal-8261	531	6	was	be	AUX
cjal-8261	531	7	the	the	DET
cjal-8261	531	8	reason	reason	NOUN
cjal-8261	531	9	the	the	DET
cjal-8261	531	10	wtm	wtm	PROPN
cjal-8261	531	11	did	do	AUX
cjal-8261	531	12	not	not	PART
cjal-8261	531	13	rely	rely	VERB
cjal-8261	531	14	on	on	ADP
cjal-8261	531	15	the	the	DET
cjal-8261	531	16	standards	standard	NOUN
cjal-8261	531	17	associated	associate	VERB
cjal-8261	531	18	with	with	ADP
cjal-8261	531	19	doctors	doctor	NOUN
cjal-8261	531	20	to	to	PART
cjal-8261	531	21	decide	decide	VERB
cjal-8261	531	22	what	what	PRON
cjal-8261	531	23	would	would	AUX
cjal-8261	531	24	constitute	constitute	VERB
cjal-8261	531	25	gross	gross	ADJ
cjal-8261	531	26	negligence	negligence	NOUN
cjal-8261	531	27	by	by	ADP
cjal-8261	531	28	an	an	DET
cjal-8261	531	29	auditor	auditor	NOUN
cjal-8261	531	30	.	.	PUNCT
cjal-8261	532	1	be	be	AUX
cjal-8261	532	2	that	that	SCONJ
cjal-8261	532	3	as	as	SCONJ
cjal-8261	532	4	it	it	PRON
cjal-8261	532	5	may	may	AUX
cjal-8261	532	6	,	,	PUNCT
cjal-8261	532	7	the	the	DET
cjal-8261	532	8	sat	sit	VERB
cjal-8261	532	9	’s	’s	PART
cjal-8261	532	10	direction	direction	NOUN
cjal-8261	532	11	is	be	AUX
cjal-8261	532	12	more	more	ADV
cjal-8261	532	13	consistent	consistent	ADJ
cjal-8261	532	14	with	with	ADP
cjal-8261	532	15	the	the	DET
cjal-8261	532	16	constituents	constituent	NOUN
cjal-8261	532	17	of	of	ADP
cjal-8261	532	18	gross	gross	ADJ
cjal-8261	532	19	negligence	negligence	NOUN
cjal-8261	532	20	and	and	CCONJ
cjal-8261	532	21	its	its	PRON
cjal-8261	532	22	approach	approach	NOUN
cjal-8261	532	23	ensures	ensure	VERB
cjal-8261	532	24	that	that	SCONJ
cjal-8261	532	25	gross	gross	ADJ
cjal-8261	532	26	negligence	negligence	NOUN
cjal-8261	532	27	is	be	AUX
cjal-8261	532	28	not	not	PART
cjal-8261	532	29	conflated	conflate	VERB
cjal-8261	532	30	with	with	ADP
cjal-8261	532	31	any	any	DET
cjal-8261	532	32	professional	professional	ADJ
cjal-8261	532	33	lapse	lapse	NOUN
cjal-8261	532	34	.	.	PUNCT
cjal-8261	533	1	the	the	DET
cjal-8261	533	2	wtm	wtm	PROPN
cjal-8261	533	3	’s	’s	PART
cjal-8261	533	4	and	and	CCONJ
cjal-8261	533	5	the	the	DET
cjal-8261	533	6	sat	sit	VERB
cjal-8261	533	7	’s	’s	PART
cjal-8261	533	8	role	role	NOUN
cjal-8261	533	9	in	in	ADP
cjal-8261	533	10	determining	determine	VERB
cjal-8261	533	11	an	an	DET
cjal-8261	533	12	auditor	auditor	NOUN
cjal-8261	533	13	’s	’s	PART
cjal-8261	533	14	liability	liability	NOUN
cjal-8261	533	15	under	under	ADP
cjal-8261	533	16	the	the	DET
cjal-8261	533	17	securities	security	NOUN
cjal-8261	533	18	regime	regime	NOUN
cjal-8261	533	19	is	be	AUX
cjal-8261	533	20	an	an	DET
cjal-8261	533	21	unenviable	unenviable	ADJ
cjal-8261	533	22	one	one	NOUN
cjal-8261	533	23	.	.	PUNCT
cjal-8261	534	1	it	it	PRON
cjal-8261	534	2	is	be	AUX
cjal-8261	534	3	difficult	difficult	ADJ
cjal-8261	534	4	to	to	PART
cjal-8261	534	5	point	point	VERB
cjal-8261	534	6	to	to	ADP
cjal-8261	534	7	the	the	DET
cjal-8261	534	8	mental	mental	ADJ
cjal-8261	534	9	element	element	NOUN
cjal-8261	534	10	in	in	ADP
cjal-8261	534	11	addition	addition	NOUN
cjal-8261	534	12	to	to	ADP
cjal-8261	534	13	an	an	DET
cjal-8261	534	14	omission	omission	NOUN
cjal-8261	534	15	which	which	PRON
cjal-8261	534	16	turns	turn	VERB
cjal-8261	534	17	an	an	DET
cjal-8261	534	18	act	act	NOUN
cjal-8261	534	19	of	of	ADP
cjal-8261	534	20	negligence	negligence	NOUN
cjal-8261	534	21	into	into	ADP
cjal-8261	534	22	one	one	NUM
cjal-8261	534	23	of	of	ADP
cjal-8261	534	24	collusion	collusion	NOUN
cjal-8261	534	25	or	or	CCONJ
cjal-8261	534	26	connivance	connivance	NOUN
cjal-8261	534	27	.	.	PUNCT
cjal-8261	535	1	in	in	ADP
cjal-8261	535	2	cases	case	NOUN
cjal-8261	535	3	where	where	SCONJ
cjal-8261	535	4	it	it	PRON
cjal-8261	535	5	is	be	AUX
cjal-8261	535	6	less	less	ADV
cjal-8261	535	7	obvious	obvious	ADJ
cjal-8261	535	8	whether	whether	SCONJ
cjal-8261	535	9	an	an	DET
cjal-8261	535	10	auditor	auditor	NOUN
cjal-8261	535	11	has	have	AUX
cjal-8261	535	12	colluded	collude	VERB
cjal-8261	535	13	in	in	ADP
cjal-8261	535	14	a	a	DET
cjal-8261	535	15	scheme	scheme	NOUN
cjal-8261	535	16	of	of	ADP
cjal-8261	535	17	fraud	fraud	NOUN
cjal-8261	535	18	,	,	PUNCT
cjal-8261	535	19	sebi	sebi	NOUN
cjal-8261	535	20	may	may	AUX
cjal-8261	535	21	consider	consider	VERB
cjal-8261	535	22	adopting	adopt	VERB
cjal-8261	535	23	a	a	DET
cjal-8261	535	24	policy	policy	NOUN
cjal-8261	535	25	of	of	ADP
cjal-8261	535	26	reprimanding	reprimand	VERB
cjal-8261	535	27	the	the	DET
cjal-8261	535	28	auditor	auditor	NOUN
cjal-8261	535	29	if	if	SCONJ
cjal-8261	535	30	it	it	PRON
cjal-8261	535	31	is	be	AUX
cjal-8261	535	32	their	their	PRON
cjal-8261	535	33	first	first	ADJ
cjal-8261	535	34	instance	instance	NOUN
cjal-8261	535	35	of	of	ADP
cjal-8261	535	36	negligence	negligence	NOUN
cjal-8261	535	37	instead	instead	ADV
cjal-8261	535	38	of	of	ADP
cjal-8261	535	39	banning	ban	VERB
cjal-8261	535	40	them	they	PRON
cjal-8261	535	41	.	.	PUNCT
cjal-8261	536	1	more	more	ADV
cjal-8261	536	2	severe	severe	ADJ
cjal-8261	536	3	directions	direction	NOUN
cjal-8261	536	4	can	can	AUX
cjal-8261	536	5	be	be	AUX
cjal-8261	536	6	reserved	reserve	VERB
cjal-8261	536	7	for	for	ADP
cjal-8261	536	8	recidivists	recidivist	NOUN
cjal-8261	536	9	.	.	PUNCT
cjal-8261	537	1	if	if	SCONJ
cjal-8261	537	2	this	this	DET
cjal-8261	537	3	approach	approach	NOUN
cjal-8261	537	4	seems	seem	VERB
cjal-8261	537	5	too	too	ADV
cjal-8261	537	6	lenient	lenient	ADJ
cjal-8261	537	7	,	,	PUNCT
cjal-8261	537	8	it	it	PRON
cjal-8261	537	9	must	must	AUX
cjal-8261	537	10	be	be	AUX
cjal-8261	537	11	changed	change	VERB
cjal-8261	537	12	through	through	ADP
cjal-8261	537	13	another	another	DET
cjal-8261	537	14	sat	sit	VERB
cjal-8261	537	15	decision	decision	NOUN
cjal-8261	537	16	or	or	CCONJ
cjal-8261	537	17	addressed	address	VERB
cjal-8261	537	18	through	through	ADP
cjal-8261	537	19	a	a	DET
cjal-8261	537	20	change	change	NOUN
cjal-8261	537	21	in	in	ADP
cjal-8261	537	22	statute	statute	PROPN
cjal-8261	537	23	.	.	PUNCT
cjal-8261	538	1	sebi	sebi	PROPN
cjal-8261	538	2	’s	’s	PART
cjal-8261	538	3	pfutp	pfutp	PROPN
cjal-8261	538	4	184	184	NUM
cjal-8261	538	5	sebi	sebi	NOUN
cjal-8261	538	6	(	(	PUNCT
cjal-8261	538	7	prohibition	prohibition	NOUN
cjal-8261	538	8	of	of	ADP
cjal-8261	538	9	fraudulent	fraudulent	ADJ
cjal-8261	538	10	and	and	CCONJ
cjal-8261	538	11	unfair	unfair	ADJ
cjal-8261	538	12	trade	trade	NOUN
cjal-8261	538	13	practices	practice	NOUN
cjal-8261	538	14	relating	relate	VERB
cjal-8261	538	15	to	to	ADP
cjal-8261	538	16	securities	security	NOUN
cjal-8261	538	17	marker	marker	NOUN
cjal-8261	538	18	)	)	PUNCT
cjal-8261	538	19	,	,	PUNCT
cjal-8261	538	20	2003	2003	NUM
cjal-8261	538	21	,	,	PUNCT
cjal-8261	538	22	s.o	s.o	PROPN
cjal-8261	538	23	.	.	PROPN
cjal-8261	538	24	816	816	NUM
cjal-8261	538	25	(	(	PUNCT
cjal-8261	538	26	e	e	NOUN
cjal-8261	538	27	)	)	PUNCT
cjal-8261	538	28	,	,	PUNCT
cjal-8261	538	29	regulations	regulation	NOUN
cjal-8261	538	30	3	3	NUM
cjal-8261	538	31	&	&	CCONJ
cjal-8261	538	32	4	4	NUM
cjal-8261	538	33	.	.	NOUN
cjal-8261	538	34	185	185	NUM
cjal-8261	538	35	wtm	wtm	PROPN
cjal-8261	538	36	decision	decision	NOUN
cjal-8261	538	37	,	,	PUNCT
cjal-8261	538	38	supra	supra	PROPN
cjal-8261	538	39	note	note	NOUN
cjal-8261	538	40	135	135	NUM
cjal-8261	538	41	,	,	PUNCT
cjal-8261	538	42	at	at	ADP
cjal-8261	538	43	¶	¶	PROPN
cjal-8261	538	44	174	174	NUM
cjal-8261	538	45	.	.	PUNCT
cjal-8261	539	1	186	186	NUM
cjal-8261	539	2	sat	sit	VERB
cjal-8261	539	3	decision	decision	NOUN
cjal-8261	539	4	supra	supra	PROPN
cjal-8261	539	5	note	note	PROPN
cjal-8261	539	6	134	134	NUM
cjal-8261	539	7	,	,	PUNCT
cjal-8261	539	8	at	at	ADP
cjal-8261	539	9	¶	¶	PROPN
cjal-8261	539	10	75	75	NUM
cjal-8261	539	11	.	.	PUNCT
cjal-8261	540	1	187	187	NUM
cjal-8261	540	2	indian	indian	ADJ
cjal-8261	540	3	penal	penal	NOUN
cjal-8261	540	4	code	code	NOUN
cjal-8261	540	5	,	,	PUNCT
cjal-8261	540	6	act	act	VERB
cjal-8261	540	7	no	no	INTJ
cjal-8261	540	8	.	.	PROPN
cjal-8261	540	9	45	45	NUM
cjal-8261	540	10	of	of	ADP
cjal-8261	540	11	1860	1860	NUM
cjal-8261	540	12	,	,	PUNCT
cjal-8261	540	13	india	india	PROPN
cjal-8261	540	14	code	code	PROPN
cjal-8261	540	15	§	§	PROPN
cjal-8261	540	16	304	304	NUM
cjal-8261	540	17	-	-	PUNCT
cjal-8261	540	18	a.	a.	NOUN
cjal-8261	540	19	see	see	NOUN
cjal-8261	540	20	jacob	jacob	PROPN
cjal-8261	540	21	mathew	mathew	PROPN
cjal-8261	540	22	v.	v.	ADP
cjal-8261	540	23	state	state	PROPN
cjal-8261	540	24	of	of	ADP
cjal-8261	540	25	punjab	punjab	PROPN
cjal-8261	540	26	&	&	CCONJ
cjal-8261	540	27	anr	anr	PROPN
cjal-8261	540	28	.	.	PROPN
cjal-8261	540	29	,	,	PUNCT
cjal-8261	540	30	(	(	PUNCT
cjal-8261	540	31	2005	2005	NUM
cjal-8261	540	32	)	)	PUNCT
cjal-8261	540	33	6	6	NUM
cjal-8261	540	34	scc	scc	NOUN
cjal-8261	540	35	1	1	NUM
cjal-8261	540	36	,	,	PUNCT
cjal-8261	540	37	at	at	ADP
cjal-8261	540	38	¶¶	¶¶	PROPN
cjal-8261	540	39	12–13	12–13	NUM
cjal-8261	540	40	,	,	PUNCT
cjal-8261	540	41	17	17	NUM
cjal-8261	540	42	,	,	PUNCT
cjal-8261	540	43	48(6	48(6	NOUN
cjal-8261	540	44	)	)	PUNCT
cjal-8261	540	45	.	.	PUNCT
cjal-8261	541	1	auditor	auditor	PROPN
cjal-8261	541	2	’s	’s	PART
cjal-8261	541	3	misconduct	misconduct	NOUN
cjal-8261	541	4	in	in	ADP
cjal-8261	541	5	india	india	PROPN
cjal-8261	541	6	[	[	X
cjal-8261	541	7	vol	vol	NOUN
cjal-8261	541	8	.	.	PUNCT
cjal-8261	542	1	34	34	NUM
cjal-8261	542	2	:	:	SYM
cjal-8261	542	3	93	93	NUM
cjal-8261	542	4	126	126	NUM
cjal-8261	542	5	regulations	regulation	NOUN
cjal-8261	542	6	were	be	AUX
cjal-8261	542	7	amended	amend	VERB
cjal-8261	542	8	in	in	ADP
cjal-8261	542	9	2018188	2018188	NUM
cjal-8261	542	10	and	and	CCONJ
cjal-8261	542	11	2020.189	2020.189	NUM
cjal-8261	542	12	together	together	ADV
cjal-8261	542	13	,	,	PUNCT
cjal-8261	542	14	these	these	DET
cjal-8261	542	15	amendments	amendment	NOUN
cjal-8261	542	16	have	have	AUX
cjal-8261	542	17	changed	change	VERB
cjal-8261	542	18	the	the	DET
cjal-8261	542	19	scope	scope	NOUN
cjal-8261	542	20	of	of	ADP
cjal-8261	542	21	the	the	DET
cjal-8261	542	22	pfutp	pfutp	PROPN
cjal-8261	542	23	regulations	regulation	NOUN
cjal-8261	542	24	’	'	PUNCT
cjal-8261	542	25	prohibition	prohibition	NOUN
cjal-8261	542	26	from	from	ADP
cjal-8261	542	27	“	"	PUNCT
cjal-8261	542	28	fraudulent	fraudulent	ADJ
cjal-8261	542	29	”	"	PUNCT
cjal-8261	542	30	trade	trade	NOUN
cjal-8261	542	31	practices	practice	NOUN
cjal-8261	542	32	to	to	ADP
cjal-8261	542	33	“	"	PUNCT
cjal-8261	542	34	manipulative	manipulative	ADJ
cjal-8261	542	35	fraudulent	fraudulent	ADJ
cjal-8261	542	36	”	"	PUNCT
cjal-8261	542	37	trade	trade	NOUN
cjal-8261	542	38	practices.190	practices.190	VERB
cjal-8261	542	39	additionally	additionally	ADV
cjal-8261	542	40	,	,	PUNCT
cjal-8261	542	41	acts	act	VERB
cjal-8261	542	42	like	like	ADP
cjal-8261	542	43	siphoning	siphon	VERB
cjal-8261	542	44	off	off	ADP
cjal-8261	542	45	and	and	CCONJ
cjal-8261	542	46	misutilisation	misutilisation	NOUN
cjal-8261	542	47	of	of	ADP
cjal-8261	542	48	assets	asset	NOUN
cjal-8261	542	49	or	or	CCONJ
cjal-8261	542	50	participating	participate	VERB
cjal-8261	542	51	in	in	ADP
cjal-8261	542	52	a	a	DET
cjal-8261	542	53	scheme	scheme	NOUN
cjal-8261	542	54	to	to	PART
cjal-8261	542	55	manipulate	manipulate	VERB
cjal-8261	542	56	the	the	DET
cjal-8261	542	57	accounts	account	NOUN
cjal-8261	542	58	of	of	ADP
cjal-8261	542	59	a	a	DET
cjal-8261	542	60	company	company	NOUN
cjal-8261	542	61	have	have	AUX
cjal-8261	542	62	been	be	AUX
cjal-8261	542	63	expressly	expressly	ADV
cjal-8261	542	64	stated	state	VERB
cjal-8261	542	65	to	to	PART
cjal-8261	542	66	come	come	VERB
cjal-8261	542	67	within	within	ADP
cjal-8261	542	68	the	the	DET
cjal-8261	542	69	ambit	ambit	NOUN
cjal-8261	542	70	of	of	ADP
cjal-8261	542	71	pfutp	pfutp	PROPN
cjal-8261	542	72	regulations.191	regulations.191	PROPN
cjal-8261	542	73	the	the	DET
cjal-8261	542	74	change	change	NOUN
cjal-8261	542	75	in	in	ADP
cjal-8261	542	76	the	the	DET
cjal-8261	542	77	pfutp	pfutp	PROPN
cjal-8261	542	78	regulations	regulations	PROPN
cjal-8261	542	79	’	'	PUNCT
cjal-8261	542	80	approach	approach	NOUN
cjal-8261	542	81	should	should	AUX
cjal-8261	542	82	not	not	PART
cjal-8261	542	83	be	be	AUX
cjal-8261	542	84	allowed	allow	VERB
cjal-8261	542	85	to	to	PART
cjal-8261	542	86	facilitate	facilitate	VERB
cjal-8261	542	87	findings	finding	NOUN
cjal-8261	542	88	of	of	ADP
cjal-8261	542	89	gross	gross	ADJ
cjal-8261	542	90	negligence	negligence	NOUN
cjal-8261	542	91	for	for	ADP
cjal-8261	542	92	all	all	DET
cjal-8261	542	93	professional	professional	ADJ
cjal-8261	542	94	lapses	lapse	NOUN
cjal-8261	542	95	.	.	PUNCT
cjal-8261	543	1	rather	rather	ADV
cjal-8261	543	2	,	,	PUNCT
cjal-8261	543	3	securities	security	NOUN
cjal-8261	543	4	regulators	regulator	NOUN
cjal-8261	543	5	must	must	AUX
cjal-8261	543	6	acknowledge	acknowledge	VERB
cjal-8261	543	7	that	that	SCONJ
cjal-8261	543	8	they	they	PRON
cjal-8261	543	9	have	have	VERB
cjal-8261	543	10	higher	high	ADJ
cjal-8261	543	11	standards	standard	NOUN
cjal-8261	543	12	for	for	ADP
cjal-8261	543	13	auditors	auditor	NOUN
cjal-8261	543	14	given	give	VERB
cjal-8261	543	15	that	that	SCONJ
cjal-8261	543	16	their	their	PRON
cjal-8261	543	17	certificates	certificate	NOUN
cjal-8261	543	18	affect	affect	VERB
cjal-8261	543	19	what	what	PRON
cjal-8261	543	20	the	the	DET
cjal-8261	543	21	public	public	NOUN
cjal-8261	543	22	does	do	VERB
cjal-8261	543	23	with	with	ADP
cjal-8261	543	24	its	its	PRON
cjal-8261	543	25	money	money	NOUN
cjal-8261	543	26	.	.	PUNCT
cjal-8261	544	1	accordingly	accordingly	ADV
cjal-8261	544	2	,	,	PUNCT
cjal-8261	544	3	their	their	PRON
cjal-8261	544	4	lapses	lapse	NOUN
cjal-8261	544	5	,	,	PUNCT
cjal-8261	544	6	even	even	ADV
cjal-8261	544	7	if	if	SCONJ
cjal-8261	544	8	not	not	PART
cjal-8261	544	9	amounting	amount	VERB
cjal-8261	544	10	to	to	ADP
cjal-8261	544	11	gross	gross	ADJ
cjal-8261	544	12	negligence	negligence	NOUN
cjal-8261	544	13	,	,	PUNCT
cjal-8261	544	14	can	can	AUX
cjal-8261	544	15	be	be	AUX
cjal-8261	544	16	treated	treat	VERB
cjal-8261	544	17	more	more	ADV
cjal-8261	544	18	severely	severely	ADV
cjal-8261	544	19	when	when	SCONJ
cjal-8261	544	20	it	it	PRON
cjal-8261	544	21	comes	come	VERB
cjal-8261	544	22	to	to	ADP
cjal-8261	544	23	deciding	decide	VERB
cjal-8261	544	24	on	on	ADP
cjal-8261	544	25	a	a	DET
cjal-8261	544	26	punishment	punishment	NOUN
cjal-8261	544	27	.	.	PUNCT
cjal-8261	545	1	conclusion	conclusion	NOUN
cjal-8261	545	2	the	the	DET
cjal-8261	545	3	discussions	discussion	NOUN
cjal-8261	545	4	above	above	ADP
cjal-8261	545	5	reveal	reveal	VERB
cjal-8261	545	6	that	that	SCONJ
cjal-8261	545	7	the	the	DET
cjal-8261	545	8	auditors	auditor	NOUN
cjal-8261	545	9	are	be	AUX
cjal-8261	545	10	subject	subject	ADJ
cjal-8261	545	11	to	to	ADP
cjal-8261	545	12	inconsistent	inconsistent	ADJ
cjal-8261	545	13	and	and	CCONJ
cjal-8261	545	14	unpredictable	unpredictable	ADJ
cjal-8261	545	15	standards	standard	NOUN
cjal-8261	545	16	when	when	SCONJ
cjal-8261	545	17	their	their	PRON
cjal-8261	545	18	professional	professional	ADJ
cjal-8261	545	19	conduct	conduct	NOUN
cjal-8261	545	20	is	be	AUX
cjal-8261	545	21	being	be	AUX
cjal-8261	545	22	appraised	appraise	VERB
cjal-8261	545	23	.	.	PUNCT
cjal-8261	546	1	high	high	ADJ
cjal-8261	546	2	courts	court	NOUN
cjal-8261	546	3	are	be	AUX
cjal-8261	546	4	in	in	ADP
cjal-8261	546	5	disagreement	disagreement	NOUN
cjal-8261	546	6	about	about	ADP
cjal-8261	546	7	whether	whether	SCONJ
cjal-8261	546	8	moral	moral	ADJ
cjal-8261	546	9	turpitude	turpitude	NOUN
cjal-8261	546	10	or	or	CCONJ
cjal-8261	546	11	dishonesty	dishonesty	NOUN
cjal-8261	546	12	is	be	AUX
cjal-8261	546	13	a	a	DET
cjal-8261	546	14	necessary	necessary	ADJ
cjal-8261	546	15	ingredient	ingredient	NOUN
cjal-8261	546	16	to	to	PART
cjal-8261	546	17	hold	hold	VERB
cjal-8261	546	18	an	an	DET
cjal-8261	546	19	auditor	auditor	NOUN
cjal-8261	546	20	guilty	guilty	ADJ
cjal-8261	546	21	of	of	ADP
cjal-8261	546	22	gross	gross	ADJ
cjal-8261	546	23	negligence	negligence	NOUN
cjal-8261	546	24	.	.	PUNCT
cjal-8261	547	1	this	this	PRON
cjal-8261	547	2	has	have	AUX
cjal-8261	547	3	resulted	result	VERB
cjal-8261	547	4	in	in	ADP
cjal-8261	547	5	different	different	ADJ
cjal-8261	547	6	decisions	decision	NOUN
cjal-8261	547	7	being	be	AUX
cjal-8261	547	8	rendered	render	VERB
cjal-8261	547	9	across	across	ADP
cjal-8261	547	10	different	different	ADJ
cjal-8261	547	11	high	high	ADJ
cjal-8261	547	12	courts	court	NOUN
cjal-8261	547	13	for	for	ADP
cjal-8261	547	14	similar	similar	ADJ
cjal-8261	547	15	sets	set	NOUN
cjal-8261	547	16	of	of	ADP
cjal-8261	547	17	facts	fact	NOUN
cjal-8261	547	18	.	.	PUNCT
cjal-8261	548	1	importantly	importantly	ADV
cjal-8261	548	2	,	,	PUNCT
cjal-8261	548	3	the	the	DET
cjal-8261	548	4	recent	recent	ADJ
cjal-8261	548	5	trend	trend	NOUN
cjal-8261	548	6	as	as	SCONJ
cjal-8261	548	7	seen	see	VERB
cjal-8261	548	8	in	in	ADP
cjal-8261	548	9	mukesh	mukesh	PROPN
cjal-8261	548	10	gang	gang	NOUN
cjal-8261	548	11	leaves	leave	VERB
cjal-8261	548	12	very	very	ADV
cjal-8261	548	13	little	little	ADJ
cjal-8261	548	14	room	room	NOUN
cjal-8261	548	15	for	for	ADP
cjal-8261	548	16	error	error	NOUN
cjal-8261	548	17	before	before	SCONJ
cjal-8261	548	18	an	an	DET
cjal-8261	548	19	auditor	auditor	NOUN
cjal-8261	548	20	is	be	AUX
cjal-8261	548	21	found	find	VERB
cjal-8261	548	22	guilty	guilty	ADJ
cjal-8261	548	23	of	of	ADP
cjal-8261	548	24	gross	gross	ADJ
cjal-8261	548	25	negligence	negligence	NOUN
cjal-8261	548	26	and	and	CCONJ
cjal-8261	548	27	suspended	suspend	VERB
cjal-8261	548	28	from	from	ADP
cjal-8261	548	29	practicing	practice	VERB
cjal-8261	548	30	.	.	PUNCT
cjal-8261	549	1	compared	compare	VERB
cjal-8261	549	2	to	to	ADP
cjal-8261	549	3	advocates	advocate	NOUN
cjal-8261	549	4	and	and	CCONJ
cjal-8261	549	5	medical	medical	ADJ
cjal-8261	549	6	professionals	professional	NOUN
cjal-8261	549	7	,	,	PUNCT
cjal-8261	549	8	auditors	auditor	NOUN
cjal-8261	549	9	face	face	VERB
cjal-8261	549	10	a	a	DET
cjal-8261	549	11	strict	strict	ADJ
cjal-8261	549	12	application	application	NOUN
cjal-8261	549	13	of	of	ADP
cjal-8261	549	14	their	their	PRON
cjal-8261	549	15	professional	professional	ADJ
cjal-8261	549	16	standards	standard	NOUN
cjal-8261	549	17	.	.	PUNCT
cjal-8261	550	1	sebi	sebi	NOUN
cjal-8261	550	2	’s	’s	PART
cjal-8261	550	3	adjudicatory	adjudicatory	NOUN
cjal-8261	550	4	apparatus	apparatus	NOUN
cjal-8261	550	5	mostly	mostly	ADV
cjal-8261	550	6	seems	seem	VERB
cjal-8261	550	7	to	to	PART
cjal-8261	550	8	follow	follow	VERB
cjal-8261	550	9	the	the	DET
cjal-8261	550	10	strict	strict	ADJ
cjal-8261	550	11	approach	approach	NOUN
cjal-8261	550	12	of	of	ADP
cjal-8261	550	13	mukesh	mukesh	PROPN
cjal-8261	550	14	gang	gang	PROPN
cjal-8261	550	15	and	and	CCONJ
cjal-8261	550	16	shri	shri	PROPN
cjal-8261	550	17	kanaiyalal	kanaiyalal	PROPN
cjal-8261	550	18	baldevbhai	baldevbhai	PROPN
cjal-8261	550	19	patel	patel	PROPN
cjal-8261	550	20	&	&	CCONJ
cjal-8261	550	21	ors	ors	PROPN
cjal-8261	550	22	despite	despite	SCONJ
cjal-8261	550	23	the	the	DET
cjal-8261	550	24	sat	sat	NOUN
cjal-8261	550	25	taking	take	VERB
cjal-8261	550	26	an	an	DET
cjal-8261	550	27	alternative	alternative	ADJ
cjal-8261	550	28	approach	approach	NOUN
cjal-8261	550	29	in	in	ADP
cjal-8261	550	30	price	price	NOUN
cjal-8261	550	31	waterhouse	waterhouse	NOUN
cjal-8261	550	32	188	188	NUM
cjal-8261	550	33	securities	security	NOUN
cjal-8261	550	34	and	and	CCONJ
cjal-8261	550	35	exchange	exchange	PROPN
cjal-8261	550	36	board	board	PROPN
cjal-8261	550	37	of	of	ADP
cjal-8261	550	38	india	india	PROPN
cjal-8261	550	39	(	(	PUNCT
cjal-8261	550	40	prohibition	prohibition	NOUN
cjal-8261	550	41	of	of	ADP
cjal-8261	550	42	fraudulent	fraudulent	ADJ
cjal-8261	550	43	and	and	CCONJ
cjal-8261	550	44	unfair	unfair	ADJ
cjal-8261	550	45	trade	trade	NOUN
cjal-8261	550	46	practices	practice	NOUN
cjal-8261	550	47	relating	relate	VERB
cjal-8261	550	48	to	to	ADP
cjal-8261	550	49	securities	security	NOUN
cjal-8261	550	50	market	market	NOUN
cjal-8261	550	51	)	)	PUNCT
cjal-8261	550	52	(	(	PUNCT
cjal-8261	550	53	amendment	amendment	NOUN
cjal-8261	550	54	)	)	PUNCT
cjal-8261	550	55	regulations	regulation	NOUN
cjal-8261	550	56	,	,	PUNCT
cjal-8261	550	57	2018	2018	NUM
cjal-8261	550	58	,	,	PUNCT
cjal-8261	550	59	no	no	INTJ
cjal-8261	550	60	.	.	PUNCT
cjal-8261	550	61	sebi	sebi	NOUN
cjal-8261	550	62	/	/	SYM
cjal-8261	550	63	lad	lad	ADJ
cjal-8261	550	64	-	-	PUNCT
cjal-8261	550	65	nro	nro	NOUN
cjal-8261	550	66	/	/	SYM
cjal-8261	550	67	gn/2018/56	gn/2018/56	PROPN
cjal-8261	550	68	[	[	PUNCT
cjal-8261	550	69	henceforth	henceforth	ADV
cjal-8261	550	70	pfutp	pfutp	PROPN
cjal-8261	550	71	2018	2018	NUM
cjal-8261	550	72	amendment	amendment	NOUN
cjal-8261	550	73	]	]	PUNCT
cjal-8261	550	74	.	.	PUNCT
cjal-8261	551	1	this	this	DET
cjal-8261	551	2	amendment	amendment	NOUN
cjal-8261	551	3	came	come	VERB
cjal-8261	551	4	into	into	ADP
cjal-8261	551	5	effect	effect	NOUN
cjal-8261	551	6	from	from	ADP
cjal-8261	551	7	february	february	PROPN
cjal-8261	551	8	2019	2019	NUM
cjal-8261	551	9	onwards	onwards	ADP
cjal-8261	551	10	.	.	PUNCT
cjal-8261	552	1	189	189	NUM
cjal-8261	552	2	securities	security	NOUN
cjal-8261	552	3	and	and	CCONJ
cjal-8261	552	4	exchange	exchange	PROPN
cjal-8261	552	5	board	board	PROPN
cjal-8261	552	6	of	of	ADP
cjal-8261	552	7	india	india	PROPN
cjal-8261	552	8	(	(	PUNCT
cjal-8261	552	9	prohibition	prohibition	NOUN
cjal-8261	552	10	of	of	ADP
cjal-8261	552	11	fraudulent	fraudulent	ADJ
cjal-8261	552	12	and	and	CCONJ
cjal-8261	552	13	unfair	unfair	ADJ
cjal-8261	552	14	trade	trade	NOUN
cjal-8261	552	15	practices	practice	NOUN
cjal-8261	552	16	relating	relate	VERB
cjal-8261	552	17	to	to	ADP
cjal-8261	552	18	securities	security	NOUN
cjal-8261	552	19	market	market	NOUN
cjal-8261	552	20	)	)	PUNCT
cjal-8261	552	21	(	(	PUNCT
cjal-8261	552	22	second	second	ADJ
cjal-8261	552	23	amendment	amendment	NOUN
cjal-8261	552	24	)	)	PUNCT
cjal-8261	552	25	regulations	regulation	NOUN
cjal-8261	552	26	,	,	PUNCT
cjal-8261	552	27	2020	2020	NUM
cjal-8261	552	28	,	,	PUNCT
cjal-8261	552	29	no	no	INTJ
cjal-8261	552	30	.	.	PUNCT
cjal-8261	552	31	sebi	sebi	NOUN
cjal-8261	552	32	/	/	SYM
cjal-8261	552	33	lad	lad	ADJ
cjal-8261	552	34	-	-	PUNCT
cjal-8261	552	35	nro	nro	NOUN
cjal-8261	552	36	/	/	SYM
cjal-8261	552	37	gn/2020/36	gn/2020/36	PROPN
cjal-8261	553	1	[	[	X
cjal-8261	553	2	henceforth	henceforth	ADV
cjal-8261	553	3	pfutp	pfutp	PROPN
cjal-8261	553	4	2020	2020	NUM
cjal-8261	553	5	amendment	amendment	PROPN
cjal-8261	553	6	]	]	PUNCT
cjal-8261	553	7	.	.	PUNCT
cjal-8261	554	1	this	this	DET
cjal-8261	554	2	amendment	amendment	NOUN
cjal-8261	554	3	came	come	VERB
cjal-8261	554	4	into	into	ADP
cjal-8261	554	5	effect	effect	NOUN
cjal-8261	554	6	from	from	ADP
cjal-8261	554	7	october	october	PROPN
cjal-8261	554	8	2020	2020	NUM
cjal-8261	554	9	onwards	onwards	ADP
cjal-8261	554	10	.	.	PUNCT
cjal-8261	555	1	190	190	NUM
cjal-8261	555	2	pfutp	pfutp	PROPN
cjal-8261	555	3	2018	2018	NUM
cjal-8261	555	4	amendment	amendment	NOUN
cjal-8261	555	5	,	,	PUNCT
cjal-8261	555	6	supra	supra	PROPN
cjal-8261	555	7	note	note	PROPN
cjal-8261	555	8	188	188	NUM
cjal-8261	555	9	,	,	PUNCT
cjal-8261	555	10	at	at	ADP
cjal-8261	555	11	reg	reg	NOUN
cjal-8261	555	12	.	.	PUNCT
cjal-8261	555	13	3(2	3(2	NUM
cjal-8261	555	14	)	)	PUNCT
cjal-8261	555	15	.	.	PUNCT
cjal-8261	556	1	191	191	NUM
cjal-8261	556	2	pfutp	pfutp	PROPN
cjal-8261	556	3	2020	2020	NUM
cjal-8261	556	4	amendment	amendment	NOUN
cjal-8261	556	5	,	,	PUNCT
cjal-8261	556	6	supra	supra	PROPN
cjal-8261	556	7	note	note	NOUN
cjal-8261	556	8	189	189	NUM
cjal-8261	556	9	,	,	PUNCT
cjal-8261	556	10	at	at	ADP
cjal-8261	556	11	reg	reg	NOUN
cjal-8261	556	12	.	.	PUNCT
cjal-8261	557	1	3	3	NUM
cjal-8261	557	2	.	.	NOUN
cjal-8261	557	3	2021	2021	NUM
cjal-8261	557	4	]	]	PUNCT
cjal-8261	557	5	columbia	columbia	PROPN
cjal-8261	557	6	journal	journal	PROPN
cjal-8261	557	7	of	of	ADP
cjal-8261	557	8	asian	asian	ADJ
cjal-8261	557	9	law	law	PROPN
cjal-8261	557	10	127	127	NUM
cjal-8261	557	11	(	(	PUNCT
cjal-8261	557	12	sat	sit	VERB
cjal-8261	557	13	)	)	PUNCT
cjal-8261	557	14	.	.	PUNCT
cjal-8261	558	1	192	192	NUM
cjal-8261	558	2	sebi	sebi	NOUN
cjal-8261	558	3	conflates	conflate	VERB
cjal-8261	558	4	an	an	DET
cjal-8261	558	5	auditor	auditor	NOUN
cjal-8261	558	6	’s	’s	PART
cjal-8261	558	7	lapse	lapse	NOUN
cjal-8261	558	8	in	in	ADP
cjal-8261	558	9	following	follow	VERB
cjal-8261	558	10	auditing	auditing	NOUN
cjal-8261	558	11	standards	standard	NOUN
cjal-8261	558	12	issued	issue	VERB
cjal-8261	558	13	by	by	ADP
cjal-8261	558	14	the	the	DET
cjal-8261	558	15	icai	icai	PROPN
cjal-8261	558	16	with	with	ADP
cjal-8261	558	17	collusion	collusion	NOUN
cjal-8261	558	18	or	or	CCONJ
cjal-8261	558	19	connivance	connivance	NOUN
cjal-8261	558	20	in	in	ADP
cjal-8261	558	21	an	an	DET
cjal-8261	558	22	underlying	underlie	VERB
cjal-8261	558	23	scheme	scheme	NOUN
cjal-8261	558	24	to	to	PART
cjal-8261	558	25	defraud	defraud	VERB
cjal-8261	558	26	investors	investor	NOUN
cjal-8261	558	27	.	.	PUNCT
cjal-8261	559	1	the	the	DET
cjal-8261	559	2	strictness	strictness	NOUN
cjal-8261	559	3	of	of	ADP
cjal-8261	559	4	these	these	DET
cjal-8261	559	5	standards	standard	NOUN
cjal-8261	559	6	also	also	ADV
cjal-8261	559	7	leaves	leave	VERB
cjal-8261	559	8	no	no	DET
cjal-8261	559	9	room	room	NOUN
cjal-8261	559	10	for	for	ADP
cjal-8261	559	11	error	error	NOUN
cjal-8261	559	12	.	.	PUNCT
cjal-8261	560	1	this	this	PRON
cjal-8261	560	2	is	be	AUX
cjal-8261	560	3	not	not	PART
cjal-8261	560	4	to	to	PART
cjal-8261	560	5	say	say	VERB
cjal-8261	560	6	that	that	SCONJ
cjal-8261	560	7	auditors	auditor	NOUN
cjal-8261	560	8	have	have	VERB
cjal-8261	560	9	an	an	DET
cjal-8261	560	10	absolute	absolute	ADJ
cjal-8261	560	11	right	right	NOUN
cjal-8261	560	12	to	to	ADP
cjal-8261	560	13	err	err	NOUN
cjal-8261	560	14	but	but	CCONJ
cjal-8261	560	15	that	that	SCONJ
cjal-8261	560	16	not	not	PART
cjal-8261	560	17	all	all	DET
cjal-8261	560	18	mistakes	mistake	NOUN
cjal-8261	560	19	should	should	AUX
cjal-8261	560	20	warrant	warrant	VERB
cjal-8261	560	21	the	the	DET
cjal-8261	560	22	punishment	punishment	NOUN
cjal-8261	560	23	of	of	ADP
cjal-8261	560	24	a	a	DET
cjal-8261	560	25	suspension	suspension	NOUN
cjal-8261	560	26	.	.	PUNCT
cjal-8261	561	1	if	if	SCONJ
cjal-8261	561	2	sebi	sebi	NOUN
cjal-8261	561	3	continues	continue	VERB
cjal-8261	561	4	to	to	PART
cjal-8261	561	5	consider	consider	VERB
cjal-8261	561	6	any	any	DET
cjal-8261	561	7	act	act	NOUN
cjal-8261	561	8	of	of	ADP
cjal-8261	561	9	negligence	negligence	NOUN
cjal-8261	561	10	as	as	ADP
cjal-8261	561	11	collusion	collusion	NOUN
cjal-8261	561	12	,	,	PUNCT
cjal-8261	561	13	then	then	ADV
cjal-8261	561	14	it	it	PRON
cjal-8261	561	15	will	will	AUX
cjal-8261	561	16	have	have	VERB
cjal-8261	561	17	trouble	trouble	NOUN
cjal-8261	561	18	differentiating	differentiate	VERB
cjal-8261	561	19	between	between	ADP
cjal-8261	561	20	levels	level	NOUN
cjal-8261	561	21	of	of	ADP
cjal-8261	561	22	negligence	negligence	NOUN
cjal-8261	561	23	committed	commit	VERB
cjal-8261	561	24	by	by	ADP
cjal-8261	561	25	the	the	DET
cjal-8261	561	26	auditor	auditor	NOUN
cjal-8261	561	27	.	.	PUNCT
cjal-8261	562	1	more	more	ADV
cjal-8261	562	2	importantly	importantly	ADV
cjal-8261	562	3	,	,	PUNCT
cjal-8261	562	4	it	it	PRON
cjal-8261	562	5	will	will	AUX
cjal-8261	562	6	be	be	AUX
cjal-8261	562	7	unable	unable	ADJ
cjal-8261	562	8	to	to	PART
cjal-8261	562	9	accurately	accurately	ADV
cjal-8261	562	10	assess	assess	VERB
cjal-8261	562	11	whether	whether	SCONJ
cjal-8261	562	12	it	it	PRON
cjal-8261	562	13	has	have	VERB
cjal-8261	562	14	jurisdiction	jurisdiction	NOUN
cjal-8261	562	15	over	over	ADP
cjal-8261	562	16	a	a	DET
cjal-8261	562	17	particular	particular	ADJ
cjal-8261	562	18	case	case	NOUN
cjal-8261	562	19	or	or	CCONJ
cjal-8261	562	20	whether	whether	SCONJ
cjal-8261	562	21	the	the	DET
cjal-8261	562	22	omission	omission	NOUN
cjal-8261	562	23	by	by	ADP
cjal-8261	562	24	the	the	DET
cjal-8261	562	25	auditor	auditor	NOUN
cjal-8261	562	26	falls	fall	VERB
cjal-8261	562	27	within	within	ADP
cjal-8261	562	28	the	the	DET
cjal-8261	562	29	icai	icai	PROPN
cjal-8261	562	30	’s	’s	PART
cjal-8261	562	31	jurisdiction	jurisdiction	NOUN
cjal-8261	562	32	.	.	PUNCT
cjal-8261	563	1	this	this	DET
cjal-8261	563	2	paper	paper	NOUN
cjal-8261	563	3	has	have	AUX
cjal-8261	563	4	shown	show	VERB
cjal-8261	563	5	that	that	SCONJ
cjal-8261	563	6	there	there	PRON
cjal-8261	563	7	needs	need	VERB
cjal-8261	563	8	to	to	PART
cjal-8261	563	9	be	be	AUX
cjal-8261	563	10	a	a	DET
cjal-8261	563	11	standardisation	standardisation	NOUN
cjal-8261	563	12	in	in	ADP
cjal-8261	563	13	the	the	DET
cjal-8261	563	14	approach	approach	NOUN
cjal-8261	563	15	to	to	ADP
cjal-8261	563	16	evaluating	evaluate	VERB
cjal-8261	563	17	an	an	DET
cjal-8261	563	18	auditor	auditor	NOUN
cjal-8261	563	19	’s	’s	PART
cjal-8261	563	20	misconduct	misconduct	NOUN
cjal-8261	563	21	.	.	PUNCT
cjal-8261	564	1	such	such	ADJ
cjal-8261	564	2	standardisation	standardisation	NOUN
cjal-8261	564	3	is	be	AUX
cjal-8261	564	4	difficult	difficult	ADJ
cjal-8261	564	5	because	because	SCONJ
cjal-8261	564	6	there	there	PRON
cjal-8261	564	7	is	be	VERB
cjal-8261	564	8	no	no	DET
cjal-8261	564	9	supreme	supreme	ADJ
cjal-8261	564	10	court	court	NOUN
cjal-8261	564	11	decision	decision	NOUN
cjal-8261	564	12	which	which	PRON
cjal-8261	564	13	details	detail	VERB
cjal-8261	564	14	the	the	DET
cjal-8261	564	15	elements	element	NOUN
cjal-8261	564	16	of	of	ADP
cjal-8261	564	17	gross	gross	ADJ
cjal-8261	564	18	negligence	negligence	NOUN
cjal-8261	564	19	in	in	ADP
cjal-8261	564	20	the	the	DET
cjal-8261	564	21	context	context	NOUN
cjal-8261	564	22	of	of	ADP
cjal-8261	564	23	an	an	DET
cjal-8261	564	24	auditor	auditor	NOUN
cjal-8261	564	25	.	.	PUNCT
cjal-8261	565	1	under	under	ADP
cjal-8261	565	2	these	these	DET
cjal-8261	565	3	circumstances	circumstance	NOUN
cjal-8261	565	4	,	,	PUNCT
cjal-8261	565	5	the	the	DET
cjal-8261	565	6	first	first	ADJ
cjal-8261	565	7	step	step	NOUN
cjal-8261	565	8	in	in	ADP
cjal-8261	565	9	the	the	DET
cjal-8261	565	10	right	right	ADJ
cjal-8261	565	11	direction	direction	NOUN
cjal-8261	565	12	would	would	AUX
cjal-8261	565	13	be	be	AUX
cjal-8261	565	14	for	for	ADP
cjal-8261	565	15	the	the	DET
cjal-8261	565	16	adjudicatory	adjudicatory	ADJ
cjal-8261	565	17	apparatus	apparatus	NOUN
cjal-8261	565	18	of	of	ADP
cjal-8261	565	19	sebi	sebi	NOUN
cjal-8261	565	20	,	,	PUNCT
cjal-8261	565	21	the	the	DET
cjal-8261	565	22	icai	icai	PROPN
cjal-8261	565	23	,	,	PUNCT
cjal-8261	565	24	and	and	CCONJ
cjal-8261	565	25	the	the	DET
cjal-8261	565	26	high	high	ADJ
cjal-8261	565	27	courts	court	NOUN
cjal-8261	565	28	to	to	PART
cjal-8261	565	29	become	become	VERB
cjal-8261	565	30	aware	aware	ADJ
cjal-8261	565	31	of	of	ADP
cjal-8261	565	32	these	these	DET
cjal-8261	565	33	inconsistencies	inconsistency	NOUN
cjal-8261	565	34	and	and	CCONJ
cjal-8261	565	35	consciously	consciously	ADV
cjal-8261	565	36	eliminate	eliminate	VERB
cjal-8261	565	37	them	they	PRON
cjal-8261	565	38	in	in	ADP
cjal-8261	565	39	future	future	ADJ
cjal-8261	565	40	decisions	decision	NOUN
cjal-8261	565	41	.	.	PUNCT
cjal-8261	566	1	192	192	NUM
cjal-8261	566	2	see	see	VERB
cjal-8261	566	3	e.g.	e.g.	ADV
cjal-8261	566	4	in	in	ADP
cjal-8261	566	5	re	re	VERB
cjal-8261	566	6	celestial	celestial	PROPN
cjal-8261	566	7	bio	bio	PROPN
cjal-8261	566	8	labs	labs	PROPN
cjal-8261	566	9	ltd	ltd	PROPN
cjal-8261	566	10	.	.	PROPN
cjal-8261	566	11	&	&	CCONJ
cjal-8261	566	12	ors	ors	PROPN
cjal-8261	566	13	.	.	PROPN
cjal-8261	566	14	,	,	PUNCT
cjal-8261	566	15	2018	2018	NUM
cjal-8261	566	16	indlaw	indlaw	NOUN
cjal-8261	566	17	sebi	sebi	NOUN
cjal-8261	566	18	173	173	NUM
cjal-8261	566	19	(	(	PUNCT
cjal-8261	566	20	westlaw	westlaw	NOUN
cjal-8261	566	21	)	)	PUNCT
cjal-8261	566	22	;	;	PUNCT
cjal-8261	566	23	in	in	ADP
cjal-8261	566	24	re	re	VERB
cjal-8261	566	25	coral	coral	ADJ
cjal-8261	566	26	hub	hub	NOUN
cjal-8261	566	27	,	,	PUNCT
cjal-8261	566	28	(	(	PUNCT
cjal-8261	566	29	2019	2019	NUM
cjal-8261	566	30	)	)	PUNCT
cjal-8261	566	31	indlaw	indlaw	NOUN
cjal-8261	566	32	sebi	sebi	NOUN
cjal-8261	566	33	225	225	NUM
cjal-8261	566	34	(	(	PUNCT
cjal-8261	566	35	westlaw	westlaw	NOUN
cjal-8261	566	36	)	)	PUNCT
cjal-8261	566	37	.	.	PUNCT
cjal-8261	567	1	introduction	introduction	NOUN
cjal-8261	567	2	the	the	DET
cjal-8261	567	3	statutory	statutory	ADJ
cjal-8261	567	4	framework	framework	NOUN
cjal-8261	567	5	gross	gross	ADJ
cjal-8261	567	6	negligence	negligence	NOUN
cjal-8261	567	7	in	in	ADP
cjal-8261	567	8	the	the	DET
cjal-8261	567	9	context	context	NOUN
cjal-8261	567	10	of	of	ADP
cjal-8261	567	11	professional	professional	ADJ
cjal-8261	567	12	misconduct	misconduct	NOUN
cjal-8261	567	13	professional	professional	ADJ
cjal-8261	567	14	misconduct	misconduct	NOUN
cjal-8261	567	15	of	of	ADP
cjal-8261	567	16	auditors	auditor	NOUN
cjal-8261	567	17	gross	gross	ADJ
cjal-8261	567	18	negligence	negligence	NOUN
cjal-8261	567	19	as	as	SCONJ
cjal-8261	567	20	applied	apply	VERB
cjal-8261	567	21	to	to	ADP
cjal-8261	567	22	auditors	auditor	NOUN
cjal-8261	567	23	category	category	NOUN
cjal-8261	568	1	i	i	PRON
cjal-8261	568	2	cases	case	VERB
cjal-8261	568	3	category	category	NOUN
cjal-8261	568	4	ii	ii	NOUN
cjal-8261	568	5	cases	case	NOUN
cjal-8261	568	6	category	category	NOUN
cjal-8261	568	7	iii	iii	NUM
cjal-8261	568	8	cases	case	NOUN
cjal-8261	568	9	maintaining	maintain	VERB
cjal-8261	568	10	flexibility	flexibility	NOUN
cjal-8261	568	11	in	in	ADP
cjal-8261	568	12	the	the	DET
cjal-8261	568	13	approach	approach	NOUN
cjal-8261	568	14	to	to	ADP
cjal-8261	568	15	auditors	auditor	NOUN
cjal-8261	568	16	’	’	PART
cjal-8261	568	17	liability	liability	NOUN
cjal-8261	568	18	sat	sit	VERB
cjal-8261	568	19	’s	’s	PART
cjal-8261	568	20	test	test	NOUN
cjal-8261	568	21	for	for	ADP
cjal-8261	568	22	gross	gross	ADJ
cjal-8261	568	23	negligence	negligence	NOUN
cjal-8261	568	24	understanding	understand	VERB
cjal-8261	568	25	the	the	DET
cjal-8261	568	26	divergence	divergence	NOUN
cjal-8261	568	27	in	in	ADP
cjal-8261	568	28	the	the	DET
cjal-8261	568	29	wtm	wtm	PROPN
cjal-8261	568	30	and	and	CCONJ
cjal-8261	568	31	sat	sit	VERB
cjal-8261	568	32	decisions	decision	NOUN
cjal-8261	568	33	conclusion	conclusion	NOUN