Q. Can a Chartered Accountant in practice disclose information acquired in the course of his professional engagement? Ans. No, as per Clause (1) of Part I of Second Schedule to the Act, a Chartered Accountant in practice shall be deemed to be guilty of professional misconduct, if he discloses 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. Question 72 of FAQ's on Ethical Issues by ICAI [img:LM3Sc_T1T]