D.C. Mun. Regs. tit. 17, r. 17-2513

Current through Register 71, No. 45, November 7, 2024

Rule 17-2513 - CODE OF PROFESSIONAL CONDUCT: OTHER RESPONSIBILITIES AND PRACTICES

2513.1

A licensee shall not commit any acts of dishonesty, fraud, or falsification of records that reflect adversely on his or her moral fitness to engage in the practice of certified public accounting.

2513.2

A licensee shall not permit others to carry out on his or her behalf, either with or without compensation, acts that, if carried out by the licensee, would place the licensee in violation of the Code of Professional Conduct.

2513.3

A licensee shall not use or participate in the use of any form of public communication which refers to the licensee's professional services that contains a false, fraudulent, misleading, deceptive, or unfair statement or claim including, but not limited to, a statement or claim that does the following:

(a) Contains a misrepresentation of fact;

(b) Is likely to mislead or deceive because it fails to make full disclosure of relevant facts;

(c) Contains any testimonial, laudatory statement, or other statement or implication that the licensee's professional services are of exceptional quality;

(d) Is intended or likely to create false or unjustified expectations of favorable results;

(e) Implies educational or professional attainments or licensing recognition not supported in fact;

(f) States or implies that the licensee has received formal recognition as specialist in any aspect of the practice of public accountancy, if this is not the case;

(g) Represents that professional services can or will be competently performed for a stated fee when this is not the case;

(h) Makes representations with respect to fees for professional services that do not disclose all variables affecting the fees that will in fact be charged; or

(i) Contains other representations or implications that in reasonable probability will cause an ordinarily prudent person to misunderstand or be deceived.

2513.4

A licensee shall not solicit, by any direct personal communication, an engagement to perform professional services in the following circumstances:

(a) If the communication would violate § 2513.3, if it were a public communication or

(b) The communication uses coercion, duress, compulsion, intimidation, threats, overreaching, or vexatious or harassing conduct.

2513.5

A licensee shall practice public accountancy only in a sole proprietorship, partnership, or professional corporation organized in accordance with the D.C. Professional Corporation Act, approved December 10, 1971 (85 Stat. 576; D.C. Official Code § 29-401 et seq. (2001)) and D.C. Official Code § 47-2853.44 (2001).

2513.6

A licensee shall not practice public accountancy under a firm name which is misleading in any way as to the legal form of the firm, or as to the persons who are partners, officers, or shareholders of the firm, or as to any matter with respect to which public communications are restricted by § 2513.3. However, names of one or more past partners or shareholders may be included in the firm name of a partnership, corporation, or successor, and a partner surviving the death or withdrawal of all other partners may continue to practice under a partnership name for up to two (2) years after becoming a sole practitioner.

2513.7

When requested, a licensee shall respond to communications from the Board within thirty (30) days of receipt by registered or certified mail unless otherwise specified.

D.C. Mun. Regs. tit. 17, r. 17-2513

Final Rulemaking published at 51 DCR 4401 (April 30, 2004)