Petitioner company filed a complaint with ICAI alleging that accounts and audit report in respect of seven companies had not been prepared in compliance with provisions of Companies Act and since, accounts of said companies were certified by  he was guilty of professional misconduct.  It was noticed that ‘J’ had retired from firm of Chartered Accountants that was appointed to conduct audit of said companies and complaint was made after seven years of last audit report being signed by him in respect of said companies and thus, complaint was barred by limitation. Further, all seven companies were admittedly closely held private companies and neither petitioner not its directors have any dealing with said companies or with ‘J’ and no person who had dealt with said companies, had raised any complaints or any allegations with regard to accounts not being true and fair or of any misstatement in auditor’s report. Court also noted that petitioner had been pursuing complaints against various members of ICAI with relentless fervour and had filed various petitions before instant court and instant court had dismissed said petitions with cost. Further, there was no element of public interest involved in complaint made. Accordingly the decision of Director Discipline of ICAI to not to entertain complaint and decision of board of discipline of ICAI to concur with director discipline’s opinion could not be faulted. Court also held that  the present petition is a frivolous one and the filing of such petitions ought to be discouraged, as it takes up considerable judicial time at the cost of bona fide litigants who are in urgent need of relief was also dismissed with costs quantified at Rs. 1 lakh. Notwithstanding the same, the petitioner has chosen to press instant petition as well. In the circumstances, the instant petition should be dismissed with costs.