Chartered Accountants Act, 1949
PART 2 PROFESSIONAL MISCONDUCT IN RELATION TO MEMBERS OF THE
INSTITUTE IN SERVICE
A member of the Institute (other than a member in practice)
shall be deemed to be guilty of professional misconduct, if he being an
employee of any company, firm or person-
(a) pays or allows or agrees to pay directly or indirectly to
any person any share in the emoluments of the employment undertaken by the
member;
(b) accepts or agrees to accept any part of fees, profits or
gains from a lawyer, a chartered accountant or broker engaged by such company,
firm or person or agent or customer of such company, firm or person by way of
commission or gratification;
(c) discloses confidential information acquired in the course of
his employment except as and when required by law or except as permitted by the
employer.