21 N.C. Admin. Code 8N.0203

Current through Register Vol. 38, No. 22, May 15, 2024

Section 08N .0203 - DISCREDITABLE CONDUCT PROHIBITED

(a) A CPA shall not engage in conduct discreditable to the accounting profession.

(b) Prohibited discreditable conduct includes:

(1) acts that reflect adversely on the CPA's honesty, integrity, trustworthiness, good moral character, or fitness as a CPA;

(2) stating or implying an ability to improperly influence a governmental agency or official;

(3) failing to comply with any order issued by the Board;

(4) failing to fulfill the terms of a peer review engagement contract;

(5) misrepresentation in reporting CPE credits;

(6) entering into any settlement or other resolution of a dispute that purports to keep its contents confidential from the Board; or

(7) failing to participate in a peer review program pursuant to 21 NCAC 08M .0105.

21 N.C. Admin. Code 08N .0203

Authority G.S. 55B-12; 57D-2-02; 93-12(3); 93-12(9);
Eff. April 1, 1994;
Amended Eff. January 1, 2014; January 1, 2004; August 1, 1995;
Readopted Eff. February 1, 2016;
Amended Eff. May 1, 2017.

Authority G.S. 55B-12; 57C-2-01; 93-12(3); 93-12(9); Eff. April 1, 1994;
Amended Eff. January 1, 2014; January 1, 2004; August 1, 1995.

Amended by North Carolina Register Volume 30, Issue 17, March 1, 2016 effective 2/1/2016.

Amended by North Carolina Register Volume 31, Issue 23, June 1, 2017 effective 5/1/2017.