“Professional Misconduct” on the part of a member of the Institute includes the member
(a) providing false information to seek admission for membership; (b) disclosing information acquired in the course of professional engagement to another person without the consent of the client or customer otherwise than as required by law; (c) including in a statement, a return or form submitted to the Council, particulars, knowing the particulars to be false; (d) stealing, embezzling and misappropriating funds and property under the custody of that member; (e) permitting unqualified persons to use the certificate of the member to gain employment or for other purposes; (f) destroying official records without authorisation with the aim of concealing evidence; (g) failing to keep or maintain the ethical standards of the profession; (h) committing gross negligence in the conduct of professional duties; (i) undertaking a transaction without indicating that the member is in a conflict of interest situation; (j) submitting a bill or charging fees for services that the member knows to be false or misleading; (k) charging fees (i) for a service that is free, or (ii) that is excessive in relation to the service offered or performed; (l) misusing a corporate name and logo for personal interest; (m) engaging in the illegal transfer of funds or money laundering; and (n) expressing a professional opinion without sufficient information to arrive at the opinion.