The Company Secretaries Act, 1980
Sch. II Part I Rule8. 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 –
(8) Fails to obtain sufficient information to warrant the expression of an opinion or makes exceptions which are sufficiently material to negate the expression of an opinion;
The Company Secretaries Act, 1980
