A chartered accountant in practice is deemed to be guilty of professional misconduct if he discloses the information acquired in course of the professional engagement to any person other than the client except such disclosure is permitted by the client or is required by law. A chartered accountant in practice is deemed to be guilty of professional misconduct if he certifies or submits in his or his firm's name a report of examination of financial statements unless such report is examined by him, his partner, employee, or another chartered accountant in practice; A chartered accountant in practice is deemed to be guilty of professional misconduct if he permits his or his firm's name to be used in connection with an estimate of earnings contingent upon future transactions and manner lead to the belief he vouches for the accuracy of the forecast. provided is allowed if he indicated source basis of forecast and does not vouch for the accuracy of the same; A chartered accountant in practice is deemed to be guilty of professional misconduct if he expresses his opinion on the financial statement of any business or enterprise in which he, his firm, or a partner in his firm has a substantial interest. A chartered accountant in practice is deemed to be guilty of professional misconduct if he fails to disclose a material fact known to him which is not disclosed in financial statement disclosure of which is necessary for making a financial statement when he is concerned with that financial statement. fails to report a material misstatement known to him to appear in the financial statement with which he is concerned in a professional capacity. A chartered accountant in practice is deemed to be guilty of professional misconduct if he does not exercise due diligence or is grossly negligent in the conduct of his professional duties. A chartered accountant in practice is deemed to be guilty of professional misconduct if he fails to obtain sufficient information to warrant the expression of opinion or his exceptions are sufficient material to negate the expression of opinion. A chartered accountant in practice is deemed to be guilty of professional misconduct if he fails to invite attention to any material departure from the generally accepted procedure of audit applicable to circumstances. A chartered accountant in practice is deemed to be guilty of professional misconduct if he fails to keep the money of his client other than fees or remuneration money meant to be expended in a separate banking account or to use such money for the purpose for which they are intended within a reasonable time contravenes any of the provisions of this Act or regulations made thereunder or any guidelines issued by the council payment of stipend of articles on monthly basis forwarding deeds of to The Institute of Chartered Accountants of India (ICAI) No loan from article shall be obtained no premium from article shall be obtained by the principal for providing of the article training being an employee of company or firm or person discloses confidential information acquired in the course of his employment except as and when required by the law or as permitted by the employer including any information or statement or to be submitted to ICAI or committees of ICAI knowing it to be false. A chartered accountant in practice is deemed to be guilty of professional misconduct if he deflates or embezzles money received in his professional capacity a member of the institute in practice or not shall be deemed to be guilty by any civil or any criminal court for an offense which is punishable for the term exceeding six months.