Sch. II Part I Rule 8 THE SECOND SCHEDULE [See sections 21(5) and 22] PROFESSIONAL MISCONDUCT IN RELATION TO MEMBERS OF THE INSTITUTE IN PRACTICE REQUIRING ACTION BY A HIGH COURT A Company Secretary in practice shall be deemed to be guilty of professional misconduct, if he - (8) Fails to obtain sufficient information to warrant the expression of an opinion or makes exceptions which are sufficiently material to negate the expression of an opinion;