The Company Secretaries Act, 1980
Sch. II Part I Rule 6. 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 –
(6) Fails to disclose in his report a material mis-statement known to him and with which he is concerned in a professional capacity;
The Company Secretaries Act, 1980