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    <title>2000 (1) TMI 868 - HIGH COURT OF KERALA</title>
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    <description>A chartered accountant owes a duty of secrecy in respect of confidential information obtained through professional engagement, and disclosure to third parties without the client&#039;s consent is inconsistent with honesty, good faith and professional propriety. Such unauthorized disclosure constitutes grave professional misconduct within the Chartered Accountants Act, 1949. Although misconduct was established, the High Court considered the long lapse of time, the respondent&#039;s disturbed state of mind and his present lack of professional activity, and directed that the proceedings be filed instead of imposing reprimand or removal.</description>
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      <description>A chartered accountant owes a duty of secrecy in respect of confidential information obtained through professional engagement, and disclosure to third parties without the client&#039;s consent is inconsistent with honesty, good faith and professional propriety. Such unauthorized disclosure constitutes grave professional misconduct within the Chartered Accountants Act, 1949. Although misconduct was established, the High Court considered the long lapse of time, the respondent&#039;s disturbed state of mind and his present lack of professional activity, and directed that the proceedings be filed instead of imposing reprimand or removal.</description>
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