The Company Secretaries Act, 1980
Sch. II Part I Rule 9. THE SECOND SCHEDULE
PROFESSIONAL MISCONDUCT IN RELATION TO MEMBERS OF THE INSTITUTE IN PRACTICE REQUIRING ACTION BY A HIGH COURT
A Company Secretary in practice shall be deemed to be guilty of professional misconduct, if he –
(4) Expresses his opinion on any report or statement given to any business enterprise in which he, his firm or a partner in his firm has a substantial interest, unless he discloses the interest also in his report;
The Company Secretaries Act, 1980