Chartered Accountants Act, 1949
Second Schedule - See sections 21(3), 21B(3) and 22
THE SECOND SCHEDULE[See sections [21(6), 21B(5) and 6] and 22]PART IPROFESSIONAL MISCONDUCT IN RELATION TO CHARTERED ACCOUNTANTS IN PRACTICEA chartered accountant in practice shall be deemed to be guilty of professional misconduct, if he-
| (1) | - | discloses information acquired in the course of his professional engagement to any person other than his client so engaging him, without the consent of his client or otherwise than as required by any law for the time being in force; |
| (2) | - | certifies or submits in his name, or in the name of his firm, a report of an examination of financial statements unless the examination of such statements and the related records has been made by him or by a partner or an employee in his firm or by another chartered accountant in practice; |
| (3) | - | permits his name or the name of his firm to be used in connection with an estimate of earnings contingent upon future transactions in a manner which may lead to the [belief that he or his firm] vouches for the accuracy of t .... To read the full section download the app from Google Play store
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