Professional Misconduct.

providing false information to seek admission for membership;

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;

including in a statement, a return or form submitted to the Council, particulars, knowing the particulars to be false;

stealing, embezzling and misappropriating funds and property under the custody of that member;

permitting unqualified persons to use the certificate of the member to gain employment or for other purposes;

destroying official records without authorisation with the aim of concealing evidence;

failing to keep or maintain the ethical standards of the profession;

committing gross negligence in the conduct of professional duties;

undertaking a transaction without indicating that the member is in a conflict of interest situation;

submitting a bill or charging fees for services that the member knows to be false or misleading;

charging fees (i) for a service that is free, or (ii) that is excessive in relation to the service offered or performed;

misusing a corporate name and logo for personal interest;

engaging in the illegal transfer of funds or money laundering; and

expressing a professional opinion without sufficient information to arrive at the opinion.