Question

In the First Schedule, Part I, which of the following is professional misconduct by a chartered accountant in practice?

A Disclosing client information acquired in professional engagement without consent
B Failing to keep client moneys in a separate bank account
C Being grossly negligent in the conduct of professional duties
D Soliciting clients or professional work by advertisement, circular or personal communication, save as permitted
E Defalcating or embezzling money received in a professional capacity
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