Professional Ethics and

Professional Accounting
system: Introduction
By-
Dr. Vivek Kumar
Unit- 1- Introduction
to Legal Profession:
 Law and Legal Profession ,
 Development of Legal Profession in India ,
 Right to practice , Right or privilege ,
 Constitutional guarantee under Article 19(1)(g)
and its scope ,
 Legal profession in US, UK and Australia.
Introduction
 PracticalTraining Paper
 Legal Ethics
 Accountability of Lawyers
 Bar – Bench Relations
 Concept of Courts
 Contempt of Courts- ethical conduct of an advocate before Court, violation of ethics in
the legal profession

 Professionaland Other Misconduct

 Advocate Act 1961
 Contempt of court Act 1971
Concept of contempt of court
 Art. 129 (Indian Consti.)- affirms that the S.C. as a “Court of record” and
shall have all the powers of a court of record including the power to punish
for its contempt of itself. 

 Art. 142(2) (Indian Consti.)- affirms the S.C. to investigate and punish for
contempt of S.C. itself.

 Art. 215 (Indian Consti.)- affirms H.C. as a “Court of record”, having

powers to punish for contempt itself.

 S.C. and H.C. having powers to punish for contempt, impowered by the
Consti. and by Contempt of Court Act 1971.

 Contempt of Courts Act, 1971 does not defines what is contempt, Sec. 2(a)-
it only explains the types of contempt: Civil contempt and Criminal
contempt, Sec. 3-10.
 Important Case laws
 In Re: Vinay Chandra Mishra (1995) 2 SCC 584
Obstruct the proceeding by disrespectful and threatening language.
criminal contempt of Court, simple imprisonment for 6 years and
suspended from practicing for 3 years. The Court held that the license
of an advocate (practice legal profession) may be suspended or
cancelled by the S.C. or H.C. exercising its contempt jurisdiction.
overruled by Supreme Court Bar Association v. Union Of India &
Anr.
 Supreme Court Bar Association v. Union Of India &
Anr (1998) 4 SCC 409
Art. 129 and 142 of Indian Constitution, Sec.38, Advocate Act 1961
Law and Legal Profession ,
 legal professionals study, develop and apply law.
 expertise in the law and in its applications.
 help in preserving the Grundnorm, the basic or
fundamental part of law.
 completed 21 yr of age, degree in Law, passed AIBE
Exam., and registration by State Bar Council.
 legal profession- most challenging professions in the
world- process of thinking, planning and reasoning,
policymaking, advisory, justice dispensing role or
representing clients at court.
 Lawyers / Advocates-
 Advocates are the officers of the court, help the court for judicial administration.
 “All Advocates are Lawyers but all Lawyers are not Advocates”

- An Advocate represents/Proceeds cases in court, registered with the Bar Council

of India.
-A Lawyer does not represent/Proceed cases in court, are not enrolled with the Bar
Council of India, only provides legal advice to businesses, firms, companies or
individuals.
Dr. Haniraj L. Chulani v. Bar Council of Maharashtra & Goa  (1996) 3 SCC
342 justice of the Supreme Court of India, S. B. Majumdar stated that 'legal
profession requires full-time attention and would not countenance an advocate
riding two horses or more at a time.
Maneka Gandhi v. Union of India (1978) 1 SCC 248
The Court has jurisdiction on the matter of contempt but professional misconduct
vests with the Bar. As the Bar can suspend an advocate only after giving him an
opportunity to represent himself which is the requirement of due process of law.
Pros and Cons of a Career in Law
 “Do not look at Law as a means of making money. Look at Law as
an instrument for securing justice to people.”– Prashant Bhushan,
Senior Advocate, S.C. of India.
 Law as a profession is very rewarding and appealing, having certain
advantages and disadvantages.
Pros
 Helping People- 
 Intellectual Challenge- 
 Wide Range of Career Options-  

Cons
 High Stress- 
 Dealing with a lot of Information- 
 Rising Competition- 
Scope of Law in India
 Corporate Counsel–
 Law Firms-
 Litigation-
 Social Work-
 Legal Publishing and Media-
 Indian Legal Services-
 Legal advisor-
 State Judicial Officer-
 State Prosecuting Officer-
 Professor-
Characteristics of legal profession
 Independence
 Honesty, integrity and fairness
 Conflicts of interest
 Confidentiality/professional secrecy
 Clients' interest
 Lawyers' undertaking.
 Clients' freedom
 Property of clients and third parties.
 Competence
 Fees
Development of Legal Profession in India
1) Legal profession in Ancient India- Vedic ages, common law framework, Bronze Age and
the Indus Valley civilization. The King was considered as foundation head of justice and was
reservoir of judicial powers, can’t do wrong, advised by learned people counsellors, ministers
etc.. rested upon the Principle of Dharma inscribed in Vedas, Shastras and Smritis. The King's
Court was the highest court of appeal as well as an original court in some important cases. In
Manusmriti, Yajnavalkya and the procedure prescribed by Narada, Brahaspati and Katyayana,
technical profession with absence of lawyers.
2) Legal profession in Medieval India- After Harshavardhan empire, 7th century no significant
change in the judicial system. The Mughal empire (15th century) had a profound effect on the
judicial system. Qazi was the main unit of judicial administration, lawyers known as Vakil
were appointed to proceed civil suits against the State and to assist poor litigants with free
legal advice. There is no evidence regarding standards of professional conduct. Muftis was to
prosecute criminal cases. They also through the light on law to reach to the decision by the
court.
 3) Legal profession in British India
Present system of administration of justice in India is originated by Britishers.

i) The first British Court, Bombay 1671 by Governor Gerald Aungier

ii) Charter of 1726 :- Mayor’s Court- Presidency towns of Calcutta, Bombay and Madras

iii) Charter of 1753 :- Modified Charter of 1726, the legal profession was not organized

iv) Regulating Act 1773 and Charter of 1774 :- Direction of legal profession in India.
established S.C., Calcutta. Madras 1801, Bombay , 1823. British barristers, advocates,
attorneys right to appear in the court.
v) Bengal Regulation Act of 1793 :- Changes in the working of Company Courts (Company's
Adalat’s), Qualified Hindus and Muslims could be enrolled as pleaders, could be suspended
disrespecting the court. Sadar Diwani Adalat was established.
vi) Bengal Regulation of 1814 :- Single Regulation with amendments & modifications for the
Courts.
vii) Bengal Regulation of 1833 :- Permitted any qualified person to be enrolled as a pleader.
 Legal profession in British India, continues...
viii) The Legal Practitioners Act, 1846 :- The people of any nationality or religion to act as pleaders, allowed attorneys
and barristers enrolled in courts in India to plead in the company’s Sadar Adalat.

ix) The Legal Practitioners Act, 1853 :- Authorized the Barristers and Attorneys of the S.C. to plead in any of the Sadar
Adalat and other Subordinate Courts, subject to rules in force.

x) Indian High Courts Act, 1861 :- Separate Company's Courts in mofussil & the Royal Courts in Presidency towns.

xi) Legal Practitioners Act 1879 :- 6 grades of legal practitioners- Advocate, Vakil. Attorney, Pleader, Mukhtar, Revenue
Agent, Roll of any H.C., H.C. power to practice in his own H.C. , to make rules regarding qualifications, admission and
certificates of proper persons to be pleaders and mukhtars
xii) Indian Bar Committee 1923 :- Gov. of India set up Indian Bar Committee, under the Chairmanship of Sir Edward
Chamier- Some of its recommendations were:

• not to establish All India Bar Council, proposed to constitute Bar council for each H.C..

• proposed in all H.C. a single grade enrolled practitioners, entitled to plead, to be called advocates.

• proposed only special conditions for admission of Advocates entitled to appear on the Original Side and Advocates not so
entitled. However, at the same time the Vakils fulfilling certain conditions be admitted to practice on the original Side.

• Finally, it was suggested that Advocates of one H.C. should be entitled to practice in another High Court subject to the
conditions to be imposed by the Bar Council of the latter court.
4) Legal profession in India after Independence
i) All India Bar Committee, 1951- All-India Bar committee was constituted, chaired by Justice Sudhi
Ranjan Das reported that:
 Establishment of an autonomous and unified All-India Bar, minimum qualification of Advocates.
 Setting up and maintenance of a common roll of Advocates for all India. With minimum qualification
candidate may enroll as an advocate to any State.
 Different classes of legal practitioners be abolished. There should be only one class of legal
practitioners, advocates.
 The power of enrollment, suspension and removal of advocates be vested in the Bar Councils.
ii) 14th Report of The 5th Law Commission of India, 1958- The Law Commission of India in its
14th report, 1958 fully approved the recommendations made by All India Bar Committee.
iii) Advocates Act, 1961- Advocates Act, 1961 was the result of a long journey for regulation and
reformation of legal profession. It repealed the Indian Bar Councils Act, 1926, the Legal
Practitioners Act, 1879 and other laws on the subject. The Bar Council Rules time to time enacted
from the Advocates Act 1961. The Act, 1961 contains 60 Sections within 7 chapters.
 Modern legal profession in India
 Mayor's Courts Madras, Calcutta & Bombay 1726 in Presidency towns.
 The Legal Practitioner's Act1879,
 All India Bar Committee, 1951 & 5th Law Commission of India, 1958
 The Advocates Act, 1961
 The legal profession in India- the practice of law and professional legal
education both regulated by the Advocates Act, 1961
 The Bar Council of India (BCI) 1961, a statutory body, established under Sec.4
of the Advocates Act to regulate and maintain the minimum standards of
institutions to perform legal education in India. Its members are elected from
amongst the lawyers in India, represents the Indian bar. It prescribes standards of
professional conduct, etiquettes and exercises disciplinary jurisdiction over the
bar. Sec. 7 of the Advocates Act, lays down the functions of the Bar Council.
 Sec.3 of the Advocates Act, The State Bar Council 1961, a statutory body.
 The University Grants Commission (UGC), the Law Commission of India and
various state governments established various national law schools in India.
India has the second largest population of lawyers in the world (Approx. 1.4
million in 2020).
Constitutional guarantee under Article 19(1)(g) and its scope
 Fundamental right of the citizens in India with its scope.
 The Constitution has granted this fundamental right under Art 19(1)(g), for the
prosperity and well being of citizens in the country.
 The right to commercial speech/advertisements is protected under Art. 19(1)(a) of the
Constitution.
 Freedom of Trade, commerce, practice etc.- Right to practice any profession or to carry
on any occupation, trade or business to all citizens subject to Art. 19 (6) (imposed by the
government),
 Article 19(1)(g)- Fundamental right, guaranteed Carrying any trade, business,
occupation or profession, right is not absolute.
 Art. 19(6)- reasonable restrictions upon the freedom of trade, business, occupation or
profession in the interest of the general public.
 Chintaman Rao v. State of M.P., AIR 1951 SC 118 - The
court stated that the professional or technical qualifications is necessary for carrying on any
occupation. State is authorized by law to prescribe any professional or technical qualifications which
it feels is essential for practising a particular profession or carrying on any occupation. Ex.- To be an
advocate, has to pass the L.L.B examination from any established university.
 The laissez-faire theory- No intervention of the government
Right to practice- Right or privilege
 Right- legally protected claim, Privilege- immunity among persons.
 An Advocate due to his eligibility, has right as well as privilege to
practice in court than other citizens.
 Right & Privilege of an Advocate to represent his client in the court.
 Sec. 30 of the Advocates Act, 1961- Right of advocates to practise-
Every advocate whose
name is entered in the State roll shall be entitled as of right to practise
throughout the territories to which this Act extends,—
(i) in all courts including the Supreme
Court; (ii) before any tribunal/ person legally
authorised to take evidence;
(iii) before any other authority/ person before
whom such advocate is entitled to practise by or under any law.
 Chap. IV, Sec. 29- 34- Sec. 30 of the Advocates Act, An advocate has
Right to practice, enjoys the privilege to practice his advocacy in any
court of law in India.
 Rights of Advocates:…
Advocates are the protectors of law in India, they have rights and privileges , If it is misused, can
be liable under contempt of court Act. Provisions to protect the rights and privileges of advocates-
(a) The Constitution of India 1950, (b) Advocates Act 1961, (c) Legal Practitioner Act 1879.

The rights of Advocates in India -

 1. Right to Practice: Sec. 30 of the Advocates Act enrolled in BCI. Art. 19
(1)(g) (Consti. of India),
 2. Right to enter in any court: Sec. 30 of the Advocates Act, An advocate
can enter into the court to observe the proceedings without having any case.
 3. Right to freedom of speech and expression: in behalf of his client in
the court, Art. 19 (1)(a) (Consti. of India), along with Art. 14 and 21.
 4. Right of pre-audience: right to be heard, represent his clients, speaks on
behalf of his client during proceedings. Sec. 23 of the Advocates Act- right
of pre-audience on the basis of their rank and seniority (Attorney Gen.,
Solicitor Gen., Add. Solicitor Gen., Advocate Gen. and Senior Advocates).
 5. Right of get fees: Rule 11 of Chapter 2 of part VI of Bar Council of India
Rules, Advocate can get reasonable fees to presents or represents his client
in the court of law and handles his legal matters in court.
 Right to strike by Advocates’
 Advocates’ Right to strike – A Professional Misconduct
 The right to strike by Advocates’ is not the fundamental right, an association, Art. 19(c).
 strike by Advocates, declared as unconstitutional and illegal by the judiciary.
 Advocates’ officers of the court. Strikes/ obstructions affect the administration of justice.
 Relation and conflict between bar and bench.
 Judiciary 3rd pillar advocates responsibilities, required effective duty for serving justice.
 Right of speedy trial guaranteed under Article 21 of the Indian constitution.
 Ex- Capt. Harish Uppal v. Union of India and Another (2003) 2 SCC 45

The Apex court declared that Advocates’ have no right to strike/ call for boycott, not even
on a token strike. The protest, if required, may be by TV interviews, press statements,
carrying banners, placards, wearing armbands, peaceful protest marches away from court
premises.
 Common Cause a Registered Society v. Union of India AIR 2005 SC 4442

The Apex court stated that, if any associations of advocates call for a strike, the State Bar
Council or the Bar Council of India must take actions against them.
 Hussain v. Union of India (2017) 5 SCC 702

The Apex court held that the lawyers strike/ suspension of the court is illegal, legal
fraternity must realize its duty to the society which is foremost.
 Draft of The Advocate (Amend.) Bill, 2017- Suggestions, to curb the menace of such strikes.
Legal profession in US, UK and
Australia.
list of the top 10 legal careers in the US, UK and Australia -
1. Judges
2. Academia
3. Litigation and trial
4. Litigation Support Roles
5. Legal Specialist Roles
6. Law Firm Administration
7. Law firm consultant/Legal recruiter
8. International organisations
9. General counsels
10. Arbitrators, mediators, or conciliators
 US
Features of legal ethics in USA
Each state or territory has a code of professional conduct - rules of ethics and
regulatory body (state bar association).
-An enforced code of ethics- ensuring the credibility of the practitioners and
legal system.
-Legal ethics are important in helping the attorney to promote good faith.
 American Bar Association: Canons of Ethics (1908), 1969, ABA Model Code of Professional
Responsibility (1969), ABA Model Rules of Professional Conduct (1983)
-The American Bar Association- the model rules of professional conduct.
-The client-lawyer relationship, duties of a lawyer as advocate in adversary
proceedings, dealings with persons other than clients, law firms and
associations, public service, advertising, and the integrity of the profession.
-Respect of tribunal, client confidences, statements to others, professional
independence.
-The Multistate Professional Responsibility Examination (MPRE)
-Lawyers, fail to follow rules of ethics- subjected to expulsion.
 UK
 Bar Standards Board
 Bar Standards Board Code of Conduct
 Bar Council
 Solicitors' Regulatory Authority
 The Law Society of England and Wales
 Legal Aid Agency
 The Judiciary
 Chartered Institute of Legal Executives (CILEX)
 Legal Service Ombudsman
 Solicitors Practice Rules 1990, Solicitors Code of Conduct 2007, Solicitors Regulation
Authority(SRA) 2011

-Barristers- members of the Bar Council of England and Wales and has to be member
of Court, having right to audience in court, governed by the Bar Standards Board. Bar
Directory, lists all barristers with chambers.
-Solicitors- members of the Law Society, governed by Solicitors Regulatory Authority
(SRA). conduct of solicitors. Generally having no rights of audience in court, they do
the legal research and can represent their clients in legal negotiations further the case
over to a barrister to take action in court. A client could not hire a barrister.
 Australia
 Uniform regulatory system to the legal profession (2015)
 An inter jurisdictional Legal Services Council established to regulate the legal
profession and its delivery of legal services.
 Legal Profession Uniform Law Australian Solicitors’ Conduct Rules 2015 and
the Legal Profession Uniform Conduct Barristers' Rules 2015.
 Qualified Partisanship And Moral Neutrality
 Social, political and historical foundations
 The practising legal profession has itself also been a critical means.
 Rights-based morality, liberal societies, philosophical difficulties.
 Representation of clients by criteria other than their legal entitlements.
 Global and national commercial firms, and specialist personal injuries, family law,
conveyancing, intellectual property and criminal defence practices, inevitably
develop a distinct social profile of a client.
 Independent Bar and general legal practices.
 lawyers are committed to moral neutrality.
 Australian legal professions- clergy of liberalism
Suggested Readings:
 1. Myneni S.R., Professional Ethics, Accountancy for
Lawyers and Bench, Bar Relation, Asia Law House,
Hyderabad.
 2. Gupta S.P., Professional Ethics, Accountancy for Lawyers
and Bench, Bar Relation, Asia Law House, Hyderabad.
 3. Rai Kailash, Professional Ethics, Accountancy for Lawyers
and Bench, Bar Relation, Allahabad Law Agency.
 4. Siroh, Professional Ethics, Central Law Publications,
Allahabad.
 5. Jha Ramachandra, Selected Judgments on Professional
Ethics, published by Bar Council of India Trust, 2002.
 6. Reddy G.B. Dr., Practical Advocacy of Law, 2nd Ed. 2005.
Gogia Law Agency. Hyderabad.
Thank You