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SCHEDULE II - Coggle Diagram

- - - - DISCLOSES THE INFORMATION
      - ACQUIRED IN THE COURSE OF HIS PROFESSIONAL ENGAGEMENT
      - TO ANY PERSON OTHER THAN HIS CLIENT SO ENGAGING HIM
      - WITHOUT THE CONSENT OF HIS CLIENT OR
      - OTHERWISE THAN AS REQUIRED BY ANY LAW FOR THE TIME BEING IN FORCE
  - - - CERTIFIES OR SUBMIT IN HIS NAME OR IN THE NAME OF HIS FIRM
      - A REPORT OF AN EXAMINATION OF FINANCIAL STATEMENTS
      - UNLESS THE EXAMINATION OF SUCH STATEMENTS AND THE RELATED RECORDS HAS BEEN MADE BY
        
        HIM OR
        
        BY A PARTNER OR
        
        AN EMPLOYEE IN HIS FIRM OR
        
        BY ANOTHER CA IN PRACTICE.
  - - - PERMITS HIS NAME OR THE NAME OF HIS FIRM
        
        TO BE USED IN CONECTION WITH AN ESTIMATE OF EARNING
        
        CONTINGENT UPON FUTURE TRANSACTION
        
        IN MANNER WHICH MAY LEAD TO THE BELIEF THAT HE VOUCHES FOR THE ACCURACY OF THE FORECAST.
  - - - EXPRESSES HIS OPINION
        ON FINANCIAL STATEMENTS OF ANY BUSINESS OR ENTERPRISE
        IN WHICH HE, HIS FIRM OR A PARENT IN HIS FIRM HAS A SUBSTANTIAL INTEREST.
  - - - FAILS TO DISCLOSE A MATERIAL FACT
        KNOWN TO HIM
        WHICH IS NOT DISCLOSED IN A FINANCIAL STATEMENT,
        BUT DISCLOSURE OF WHICH IS NECESSARY
        IN MAKING SUCH FINANCIAL STATEMENT NOT MISLEADING
        WHERE HE IS CONCERNED WITH THAT FINANCIAL STATEMENTS IN A PROFESSIONAL CAPACITY
  - - - FAILS TO REPORT A MATERIAL MISSTATEMENT
        KNOWN TO HIM
        TO APPEAR IN A FINANCIAL STATEMENT
        WITH WHICH HE IS CONCERNED IN A PROFESSIONAL CAPACITY.
  - - - DOES NOT EXERCISE DUE DELIGENCE, OR
        IS GROSSLY NEGLIGENT
        IN THE CONDUCT OF HIS PROFESSIONAL DUTIES.
  - - - FAILS TO OBTAIN SUFFICIENT INFORMATION
        WHICH IS NECESSARY FOR EXPRESSION OF AN OPINION OR
        ITS EXCEPTIONS ARE SUFFICIENTLY MATERIAL TO NEGATE THE EXPRESSION OF AN OPINION.
  - - - FAILS TO INVITE ATTENTION TO ANY MATERIAL DEPARTURE
        FROM THE GENERALLY ACCEPTED PROCEDURE OF AUDIT APPLICABLE TO THE CIRCUMSTANCES.
  - - - FAILS TO KEEP MONEYS OF HIS CLIENT
        OTHER THAN FEES OR REMUNERATION OR MONEY MEANT TO BE EXPENDED,
        IN A SEPERATE BANKING ACCOUNT OR
        TO USE SUCH MONEYS FOR PURPOSE FOR WHICH THEY ARE INTENDED WITHIN A REASONABLE TIME.
- - - - CONTRAVENES ANY OF THE PROVISIONS OF THIS ACT OR
        THE REGULATIONS MADE THERE UNDER OR
        ANY GUIDELINES ISSUED BY THE COUNCIL.
  - - - BEING AN EMPLOYEE OF ANY COMPANY, FIRM OR PERSON, DISCLOSES CONFIDENTIAL INFORMATION ACUQIRED IN THE COUSE OF HIS EMPLOYMENT.
        EXCEPT AS AND WHEN REQUIRED BY ANY LAW OR EXCEPT AS PERMITTED BY THE EMPLOYER.
  - - - INCLUDES IN ANY INFORMATION, STATEMENT, RETURN OR FORM TO BE SUBMITTED TO
        THE INSTITUTE, COUNCIL OR ANY OF ITS COMMITTEES, DIRECTOR(DISCIPLINE), BOARD OF DISCIPLINE, DISCIPLINARY COMMITTEE, QUALITY REVIEW BOARD OR THE APPELLATE AUTHORITY,
        ANY PARTICULARS KNOWING THEM TO BE FALSE
  - - - DEFALCATES OR EMBEZZLES MONEY RECEIVED IN HIS PROFESSIONAL CAPACITY.