Utah Admin. Code 156-26a-501

Current through Bulletin 2021-14, July 15, 2021
Section R156-26a-501 - Unprofessional Conduct

"Unprofessional conduct" includes:

(1) willfully failing to comply with continuing professional education or fraudulently reporting continuing professional education;
(2) commission of an act or omission that fails to conform to the accepted and recognized standards and ethics of the profession including those stated in the AICPA Code of Professional Conduct, effective December 15, 2014, updated through August 31, 2016, which is hereby incorporated by reference; or
(3) a CPA firm using the name of a person who is not a licensed certified public accountant as part of the CPA firm name, with the exception that a CPA firm may continue to use the name of a former owner who was a CPA but who has retired or is no longer active in the CPA firm.

Utah Admin. Code R156-26a-501

Amended by Utah State Bulletin Number 2015-9, effective 4/2/2015
Amended by Utah State Bulletin Number 2017-23, effective 11/7/2017
Amended by Utah State Bulletin Number 2019-23, effective 11/7/2019