Rajesh Rampal has requested cancellation of his COP (Certificate of Practice) with ICAI (Institute of Chartered Accountants of India) due to security concerns. False tax returns have been filed in his name and personal details have been compromised. He provides evidence that returns were filed by unauthorized individuals falsely claiming to be him. He requests ICAI to cancel his COP immediately and ensure proper verification of members to prevent further fraud and impersonation.

1. Rajesh Rampal
57 Vaishali Pitampura
Delhi 110034
rampalrajesh@hotmail.com
Mo: 8920311321
Landline: 27318023
President
ICAI
NewDelhi
Subject CANCELLATION OF COP 81504 Rajeh Rampal AND NON-Renewal
Dear Sir,
I have ponderedoverwritingthismail toyouforsome time butI thinkitis hightime now since Iam beingimpersonated
and false returnsare beingfiledinmyname withICAI andeventhe Tax Authoritiesandnoactionhasbeentakenbythe
ICAIdespite my Email datedSeptember7th
2019 to cancel my COP. (Annexure I ).
SubsequentCorrespondence alsoappearsin this Annexure I
Furtherto my lettertothe SecretaryICAIbyEmail dated7th
September2019 (attachedat (ANNEXURE I) I wishto bring
to yourkindnotice the sad state of affairsinthe workingsof the ICAI.
I had requestedthatIwishtosurrendermyCOP butmy pleajustdoesnotseemto register.Ihadan extremelybad
experience visitingthe ICAIonSeptember22019 as I facedprotestorsand hada toughtime explainingtothe Guardsto
getinside butwastoldto submita scannedcopyof my COPonline tothe SecretarywhichIdidvide myEmail dated7th
September2019 explainingthe reasonsbutsadlynobodyreadthe Email anditjust bouncedinsidethe office of ICAI
office betweenvariousemployeeswho are busywritingtoeachotherandmarkingcopiesto me withoutanyworkbeing
carriedout. As alreadyexplainedmy account is compromisedhence the ICAI needsto just cancel my COP on its own.
ImpersonatingInstance
I got an Email from CPEAdmin <noreply@cpeicai.org>on October10th
2019 thanking mefor attending an
event.(ANNEXUREII)
I NEVER EVER ATTENDED THIS EVENT NOR ANYEVENT OF ICAI AFTER 2015.Somebody is impersonatingme andI am
not aware who it is.Hence pleasedo not take this nor any event since 2015 on record.
Event Name: ANNUALFILING AND VARIOUS FORMSUNDER CO.ACT
Event Date: From:07-10-2019 To:07-10-2019
CPE Hours: 3
POU Name: PusaRoad CPE Study Circleof NIRC
Venue: 16/16 WEA ,ARYA SAMAJROAD OPP.SATBHRAWANSCHOOL, KAROL BAGH NEW DELHI
FalseInformationbeingfiledby UnknownSources to ICAIon my behalf
In fact whatmade me suspiciouswasthe Addressthatwasmentioned inICAIrecordsandthatis the reasonI wrote my
email dated7th
September2019 and thisappearsin ANNEXURE III
House no 62 gali no.6 Ferozepur152002 wasthe Addressmentioned.
I HAVENEVER RESIDED AT THIS ADDRESSNOR HAVEI EVER VISITEDFEROZEPUR Pin code 152002.
I am not aware as to Who has filedthis false information.
The addressby itself isblatantlywrongandinsufficientandIwonderhow the ICAIaccepteditin firstplace.
Suggestions
It isobviousthatthere are noControlsnor Internal ChecksinICAI.Anybodywhofilesanyinformation andthe ICAIjust
makesnecessarychangeswithoutcheckingwiththe memberconcerned.
It wouldhave beenprudentthatthe ICAIcheckwiththe memberathispermanentaddressbefore incorporating
changesand thuscompromisingitsownrecords.
I suggestthatthe ICAIcarry out a confirmationof all membersandevenaphysical verificationatregisteredaddressto
make sure that there are nofalse offices.A physical verificationbywayof lettersformembersaged60 yearsor more is
a must inmy opinion.
Afterthe CPE eventsaphotographneedstobe takenand submittedtoICAIbyorganizerstopreventany impersonation.

2. I do notwishto be bombardedwithcopiesof Emailsnordo I wishtobe informedon telephone. Justgive me peace by
cancellingmyCOP.
----------------------------------
I am contemplatingfilingacomplaintwiththe Law enforcementagenciesinthisregard..Iconsiderthisaseriousmatter
and maywrite to the Central Governmentinthisrespectif mygrievance isnotproperlyaddressedbyICAI.
All correspondence and mails to address mentionedabove in future.I have an apprehensionthateven deadCAsare
alsostill inpractice and itseemsquite probable giventhe currentwayof workinginICAI.
Bestregards
RajeshRampal
March 27 2020.

3. ANNEXURE I
From: RajeshRampal <rampalrajesh@hotmail.com>
Sent: Saturday,September7,2019 11:10 AM
To: secretary@icai.in<secretary@icai.in>;nro@icai.in<nro@icai.in>;SunitaIPCCArticle sectionVishwasNagar
<sunita.icai@icai.in>
Subject:Cancellationof COPissuedtoRajeshRampal 081504 and Nonrenewal underanycircumstances
Rajesh Rampal
Chartered Accountant
57 Vaishali Pitampura
Delhi 110034
rampalrajesh@hotmail.com
Mo: 8920311321
Landline: 27318023 (MTNL not working since a month now)
The Secretary
The Institute of CharteredAccountantsof India
NewDelhi
Subject: Surrender of certificate of practice – 081504
Dear Sir,
I am enclosingherewiththe scannedcertificate of practice issuedtome forcancellationwithimmediate effect.The
reasonsare givenhereunder.
I didvisitthe ICAIonIP Marg on September3,2019 inpersonto deliverthe COPand to explainthe circumstancesbut
the atmosphere inthe ICAIwasextremelyuninspiringandthe Counterno2 man informedme tosendthisbymail witha
scannedcopy.hence thismail.Ihave strong reasonsthatmy passwordsandmailsare alsocompromised.
I shall be turning64 inOctoberthisyear andhave beenadvisedtoavoidstressandto take thingseasyhence thisstep.
2. MoreoverI have serious apprehensionsthatfalse Tax returnsare beingfiledinmyname andfalse informationis
beingfurnished tothe Institute of CharteredAccountantsof Indiawithoutmyinformationorconsent.
If needbe I reserve the rightto file acomplaintinthisrespectinfuture withoutanyprejudice againstthe concerned
membersinthisrespect.Idonot have the COP practice issuedpost2017 whichI believehasbeencorneredby
unscrupulousmembers.
3. You are furtherrequested NOTtorenewthe COPunderany circumstancesif aletterisreceivedbyyouinthisrespect
fromany firmor member.
My addressforfuture communicationisasabove andunder.False addresseshave beenfurnishedtoICAIinthisrespect
too byunscrupulouselements.
Rajesh Rampal
Chartered Accountant
57 Vaishali Pitampura
Delhi 110034
rampalrajesh@hotmail.com
Mo: 8920311321
Landline: 27318023
Withbestregards.
Yours truly
RajeshRampal
September2,2019

4. From: RajeshRampal <rampalrajesh@hotmail.com>
Sent: Wednesday,September25,2019 10:40 AM
To: SHIVAMKUMAR - ICAI/<shivam@icai.in>
Cc: secretary@icai.in<secretary@icai.in>
Subject:Re: Cancellationof COPissuedtoRajeshRampal 081504 and Nonrenewal underanycircumstances
Dear Sir,
I am unable to log into my membership account no 081504 as I feel even this has
been compromised.
You are requested to take immediate action based on my email dated september 9
2019 below without wasting any more time.
It is already a fortnight since I made the request.
best regards
Rajesh Rampal
====================================
From: SHIVAMKUMAR - ICAI/<shivam@icai.in>
Sent: Monday,September23,2019 3:43 PM
To: rampalrajesh@hotmail.com<rampalrajesh@hotmail.com>
Cc: secretary@icai.in<secretary@icai.in>
Subject:Re: Cancellationof COPissuedtoRajeshRampal 081504 and Nonrenewal under anycircumstances
Dear Sir,
Please apply online for cancellation of Certificate of Practice, if you desires so.
Regards,
Dr. Shivam Kumar
Additional Secretary & Regional Head
The Institute of Chartered Accountants of India
"ICAI BHAWAN"
Plot No. 52, 53 & 54, Vishwas Nagar,
Institutional Area, Near Karkardooma Court,
Shahdara, Delhi - 110032 [India]
Tel. No.:- 0091-11-39893990
30210654 (D)
Mob :- 9350799922
Web:-www.icai.org
Print only if absolutely necessary. To compensate, please get a sapling planted
Follow ICAI on Social Media - http://www.icai.org/followus

5. From: secretary@icai.in<secretary@icai.in>
Sent: Monday,September9,2019 10:47 AM
To: SHIVAMKUMAR - ICAI/<shivam@icai.in>;MSSHead<msshead@icai.in>
Cc: durga_pandey@icai.in<durga_pandey@icai.in>;rampalrajesh@hotmail.com<rampalrajesh@hotmail.com>
Subject:Fw: Cancellationof COPissuedtoRajeshRampal 081504 and Nonrenewal underanycircumstances
Dear ShivamKumarji
Forwardingfortakingnecessaryaction.
RakeshSehgal

6. ANNNEXURE II
From: CPE Admin <noreply@cpeicai.org>
Sent: Thursday,October10, 2019 6:31:02 PM
To: rampalrajesh@hotmail.com <rampalrajesh@hotmail.com>
Subject: EventAttendanceUploaded
Dear Member,
We thank you for attending/participating in
Event Name: ANNUALFILINGANDVARIOUSFORMS UNDER CO.ACT
Event Date: From:07-10-2019 To:07-10-2019
CPE Hours: 3
POU Name: PusaRoad CPE StudyCircle of NIRC
Venue: 16/16 WEA ,ARYA SAMAJROAD OPP.SATBHRAWAN SCHOOL,KAROLBAGHNEWDELHI
We wish to inform that the Attendance for the above CPE Program has been updated to your account. For more inform
website www.cpeicai.org under members' account.
Please note the following :
1. There is a quick, real time feedback form that you can fill up when you are attending the CPE programs at the
website https://cpeapp.icai.org/quickFeedback
2. In case you would like to provide your detailed feedback on any program which you have attended and attend
above, you may do so on : https://cpeapp.icai.org/member/login
3. It has also been noticed that some of the members, who have completed their Unstructured Learning Activitie
the CPE Portal. Accordingly, it is requested to kindly update the CPE Hours credit of unstructured learning on
regular basis as per your convenience by login in your CPE account at www.cpeicai.org under members tab b
default password i.e. cpe+membership number or reset password.
Regards,
Continuing Professional Education Directorate
The Institute of Chartered Accountants of India,
A-29, Sector - 62,
Noida - 201309 (UttarPradesh)
Telephone - Direct 0120-3045957,0120-3045981
Website: www.icai.org

7. ANNEXURE III
ANNEXURE III
Name RAJESH RAMPAL , FCA
Gender M
Qualification BCOM
Address H NO 62 GALI NO 6 Address
NOT
APPLICABLE
FEROZEPUR
152002
COP Status FULL TIME COP
Associate Year A1980
Fellow Year F2017 Region in India

8. GENERAL
1. Tax Returnfiledbearing Acknowledgement Number : 748447190010819 for Assesment year 2019-20 filed for Rajesh
Rampal bearing my PAN Card and Adhar card.
I obtained a copy of the return filed from my own sources.
Filed by Somebody who mentions email id as cajbgupta@gmail.com and mobile as 919810175773
I have never ever met this man nor ever corresponded or spoken to him on telephone as mentioned above.
Alll data file is false and is a sham and without my authorization. It is a fraud and completely false filing. I never filed this nor
authorized this man.
2. When I filed my Tax Return for the aforesaid period it mentioned as below
3. CA Ashok Sehgal of 110 Vaishali Pitampura gained my confidence and obtained all my details regarding my shares,
Investments, Adhar card details and Pan card details and this is clear from the correspondence with him on facebook,
WhatsApp and email. He in fact filed earlier returnsbut for the year 2019-2020 he compromised my data with
cajjbgupta@gmail.com and is clear form the Whatsapp correspondence below.
3.1Facebook
Facebook messages sent by Ashok Sehgal to Rajesh Rampal
AUG 16, 2019, 7:41 PM
Sir please file yourincome tax return in time as I will not be able to file because I do not have yourincome details. Pleas e be advised
accordingly
AUG 18, 2019, 9:28 PM
You were given details on 18 April 2019 yet you chose to do nothing as usual. I cannot file return now as it says return already filed.
So I am informing the tax authorities formally that a fraudulent return has been filed in my name. I have brought this to the notice of a

9. chief commisioner of income tax whom I know since 2000. He has said they will find the guy through the IP address used in filing. He
is out of town presently. This is for your information and corrective action still. More surprises in store??? Let us watch closely.
AUG 22, 2019, 4:21 PM
[21/08, 12:50 PM] AshokSehgal: Please control ur words [21/08, 1:17 PM] AshokSehgal: U have no right to use unparliamentary
words. And betterb advised to restrain your self . If I have cheated but, betterfile a criminal complaint with appropriate authority
[21/08, 1:19 PM] AshokSehgal: And don't try to bark at me [21/08, 3:18 PM] AshokSehgal: And after withdrawing certificate of
practice please return back aid to u in June [21/08, 3:18 PM] Ashok Sehgal: Please return back 25 k paid to u in June [21/08, 4:31 PM]
AshokSehgal: Returned ur shares lying with me fearing u might file a police complaint alleging I have stolen ur s hares
1
A
3.2. Correspondence overWhatsappwithAshokSehgal Phone Number9810749139 and RajeshRampal Phone number
8920311321
4. 18/10/18, 12:49 pm - Messagesto thischat and callsare now securedwithend-to-endencryption.Tapformore
info.
5. 17/11/18, 11:19 am - rajeshrampal:RERA: Delhi getsfull-time real estate regulator- The EconomicTimes-
https://m.economictimes.com/wealth/real-estate/rera-delhi-gets-full-time-real-estate-
regulator/articleshow/66634033.cms?utm_source=whatsapp_amp&utm_medium=social&utm_campaign=socialsha
rebuttons - DownloadET MarketsAPP(http://ecoti.in/vC93ob)
6. 17/11/18, 2:37 pm - Sehgalashok:Sirwill take 10minutes.myapologies
7. 27/11/18, 12:41 pm - rajeshrampal:Bhai jee MCD kee kagazmutationwale kubshurukaroge ya dumpkar diye to
kisi aur se taiyarkarvayein
8. 27/11/18, 5:00 pm - rajeshrampal:Jawabbhee nahinDena
9. Mansha saaf hai iskaMutlubnahinKarna
10. 28/11/18, 2:10 pm - Sehgalashok:SirIm involvedinmydateson5,10 and 13th Dec. but will take upyourmatteron
Monday positively.Hope uwill notmind
11. 28/11/18, 2:10 pm - rajeshrampal:Na jee na
12. 28/11/18, 2:11 pm - rajeshrampal:Ab intarikhonse nijatpayoaur kuch kaam kar lo
13. 28/11/18, 7:01 pm - Sehgalashok:notpossible sir
14. 18/12/18, 2:00 pm - rajeshrampal:Kudd
15. 18/12/18, 2:16 pm - rajeshrampal:2.30 but where???
16. 20/12/18, 1:19 pm - Sehgalashok:Sirwill blate by10 minutes
17. 20/12/18, 1:21 pm - rajeshrampal:1.40
18. 21/12/18, 12:44 pm - Sehgalashok:SirImightget late by10-15 minutesthoughIm trying hardto b in time
19. 21/12/18, 12:45 pm - rajeshrampal:Ok
20. 21/12/18, 7:40 pm - rajeshrampal:Santoshgave no plate andchassisno. Gave himRs 200 for daantkhana
21. 21/12/18, 7:40 pm - rajeshrampal:Takenpaper
22. 21/12/18, 9:18 pm - Sehgalashok:goodsir
23. 03/01/19, 11:31 am - rajeshrampal:All the best
24. 03/01/19, 3:37 pm - Sehgalashok:thankyousir
25. 03/01/19, 3:38 pm - Sehgalashok:judgementreserved.tobdeliveredon27thjan

10. 26. 04/01/19, 1:01 pm - Sehgalashok:flighttodepart@2pm sharp
27. 04/01/19, 1:09 pm - rajeshrampal:��
28. 07/01/19, 9:03 pm - rajeshrampal:Kaka pehle share firMCD
29. Target date batao
30. 08/01/19, 12:43 pm - rajeshrampal:Ok share kub
31. 10/01/19, 10:12 am - rajeshrampal:Kakashare aur MCD????
32. 15/01/19, 9:34 am - Sehgalashok:Thismessage wasdeleted
33. 15/01/19, 9:34 am - Sehgalashok:Thismessage wasdeleted
34. 16/01/19, 10:57 am - Sehgalashok:SirtodayImightmiss15-b as I have beencalledbysardar ji.hope uwill not
mind.
35. 16/01/19, 10:58 am - rajeshrampal:����
36. 05/02/19, 8:41 am - Sehgalashok:Missedvoice call
37. 25/02/19, 2:12 pm - rajeshrampal:Please joinme forlunchat Leelachanakyapuri on27th Febat 10 45 am with Lt
gov and Mrs SheilaDixit.Pleaseconfirm regards
38. 04/03/19, 10:57 am - rajeshrampal:You deletedthismessage
39. 18/04/19, 9:36 am - rajeshrampal:InterestonFD bank companybonds...355483
40. DividendHDFCMF....9081
41. Interestonsavingbank....6576
42.
43. TOTAL 371140
44. 12/05/19, 5:05 pm - rajeshrampal:Seniorcitizensdon’thave topayTDS on interestincome of uptoRs50,000 -
https://www.livemint.com/Money/VpbFkWMowTh6vmSpPrVwJL/Senior-citizens-dont-have-to-pay-TDS-on-interest-
income-of.html
45. 15/05/19, 1:55 pm - rajeshrampal:https://cleartax.in/s/section-80ttb
46. 15/05/19, 1:56 pm - rajeshrampal:Shoki
47. pendingworkwithyou
48. 1. MCD mutationpapersexplanatorywithyou
49. 15/05/19, 1:56 pm - rajeshrampal:2. Tax returnfor 2019..
50. Data withyou
51. 15/05/19, 1:57 pm - rajeshrampal:3. Paymentfromjai Bhagwan...pendingwithyou
52. 15/05/19, 1:58 pm - rajeshrampal:Share to kooda Bana diye ab aur kitnanuksaankareyga
53. 15/05/19, 1:59 pm - rajeshrampal:Discusskar le inperson....Varnasazaaex parte hojayegee
54. KubHazir hona hai Adalatmein57 kee
55. 15/05/19, 2:03 pm - rajeshrampal:Padhto Liya ab kya sochraha hai
56. 15/05/19, 2:35 pm - Sehgalashok:ITRreturnwill bfilednextmonth
57. 15/05/19, 2:36 pm - Sehgalashok:jai bgagwanpaymentscheduleis1stweekof july
58. 15/05/19, 2:37 pm - rajeshrampal:Tareeqkubkee doonkachehri kee
59. 15/05/19, 2:38 pm - Sehgalashok:share of bhandari egg.isnotsellable
60. 15/05/19, 2:38 pm - Sehgalashok:bhandari engine.
61. 15/05/19, 3:43 pm - rajeshrampal:Akal dee gull kadee taankar layakar
62. 15/05/19, 3:44 pm - rajeshrampal:<Media omitted>
63. 15/05/19, 3:44 pm - rajeshrampal:Kaam Na Karnakoi kabhee
64. 15/05/19, 3:45 pm - rajeshrampal:Bhansali engineeringpolymerhai
65.
66. Bhandari nahin
67. 15/05/19, 3:47 pm - rajeshrampal:Sootareha kar

11. 68. 15/05/19, 4:21 pm - Sehgalashok:Julyfirstweek
69. 23/05/19, 6:47 pm - rajeshrampal:Mubarak Mubarakan Modi ki
70. Jitki
71. 29/05/19, 12:05 pm - rajeshrampal:Kaka kiddan
72. 29/05/19, 12:28 pm - rajeshrampal:Jawab taan de de
73.
74. Koi pairee pains
75. Koi namaste
76. Koi ram ram
77. 29/05/19, 12:28 pm - rajeshrampal:Paina
78. 21/07/19, 12:31 pm - rajeshrampal:<Media omitted>
79. 21/07/19, 12:33 pm - Sehgalashok:Returnhi tayyarkar raha hoonaapki
80. 22/07/19, 4:17 pm - Sehgalashok:Sirjee pannumberbhej do
81. 22/07/19, 4:21 pm - rajeshrampal:AAAPR2443Q
82. Checkkaro lastyear se yehi hai
83. 22/07/19, 8:53 pm - Sehgalashok:Please alsosenddob?
84. 22/07/19, 9:26 pm - rajeshrampal:13 October1955
85. 23/07/19, 11:09 am - rajeshrampal:Jai BhagwanKo bolopaise bhee de
86. 23/07/19, 12:05 pm - rajeshrampal:You deletedthismessage
87. 23/07/19, 4:48 pm - rajeshrampal:No moneyrec'd.MeansNo income
88. 23/07/19, 4:50 pm - Sehgalashok:Means?
89. 23/07/19, 4:51 pm - rajeshrampal:Means whatit says
90. 23/07/19, 4:51 pm - Sehgalashok:Whosays?
91. 23/07/19, 4:52 pm - rajeshrampal:I
92. 23/07/19, 4:52 pm - Sehgalashok:FromI.Tax angle?
93. 23/07/19, 4:53 pm - Sehgalashok:Income accruedevenif notreceivedisalsoincome
94. 23/07/19, 4:54 pm - rajeshrampal:Notfor me and stop playactingwithme
95. 23/07/19, 4:55 pm - Sehgalashok:Yacting
96. 23/07/19, 4:56 pm - Sehgalashok:It'slaw
97. 23/07/19, 4:56 pm - rajeshrampal:You are warned
98. 23/07/19, 4:56 pm - Sehgalashok:Prosecuteme
99. 23/07/19, 4:56 pm - rajeshrampal:Lo Abhi lo
100. 23/07/19, 4:56 pm - Sehgalashok:Ok
101. 06/08/19, 11:57 am - Sehgalashok:Sirpleaseforwardme income detailsforfyending2019 as it hasbeen
deletedfrommywatsap
102. 08/08/19, 11:42 am - Sehgalashok:Siryourincome detailshave gotdeletedplease sendme once again
103. 08/08/19, 11:43 am - Sehgalashok:If ur free Ican come and collect
104. 08/08/19, 11:43 am - Sehgalashok:Missedvideocall
105. 08/08/19, 11:44 am - Sehgalashok:Missedvoice call
106. 08/08/19, 7:11 pm - Sehgalashok:Sirnotreplying?
107. 18/08/19, 9:30 pm - rajeshrampal:You were givendetailson18 April 2019. I cannotfile returnasit saysreturn
alreadyfiled.SoIam informingthe tax authoritiesformallythatafraudulentreturnhasbeenfiledinmyname.I
have broughtthisto the notice of a chief commisionerof income tax whomIknow since 2000. He has saidtheywill
findthe guythrough the IPaddressusedinfiling.He isoutof townpresently.
108. 21/08/19, 12:11 pm - rajeshrampal:<Media omitted>

12. 109. 21/08/19, 12:13 pm - rajeshrampal:This iswhat youfiledwithouttakingintoconsiderationwhatdetailsIsent
to youon 18th April 2019 Andwithoutmypermission.Youdonot have to explainanythingtome butto somebody
else.
110. 21/08/19, 12:14 pm - rajeshrampal:I am withdrawingmycertificate of practice immediatelyfromICAIalsoand
tellingthemthatwithoutmyknowledgeandsignaturesorpermissionyouandyourassociatesare takingme for a
ride.
111. 21/08/19, 12:15 pm - rajeshrampal:The tax authoritiesare alreadyknow whatyouare upto.
112. 21/08/19, 12:16 pm - rajeshrampal:You were cautionedyetyouignoredmystand.
113. 21/08/19, 12:17 pm - rajeshrampal:I know you have readthis
114. 21/08/19, 12:48 pm - Sehgalashok:Idulyinformed uthiatdetailsusenthave beendeleted.Youwere also
requestedtosendthemagain.If there hasbeenmistake inincome detailsthe returncanalwaysbe revisedwith
necessarycorrections.Choice isyourseitherusendme ur detailsorrevise the same atyour end.Idon't have any
vestedinterestinfilingwrongdetails neitherIhave charged anythingfromufor such servicesnorIhave any ill
motive in"takingufor a ride".Withdrawingcertificate of practice isyoursweetchoice andhasnothingto do with
me
115. 21/08/19, 12:49 pm - rajeshrampal:I know you verywell bynow.Yourtrue self aliarand a cheat