Section R156-26a-501 - Unprofessional Conduct"Unprofessional conduct" includes:
(1) willfully failing to comply with continuing professional education requirements or fraudulently reporting continuing professional education;(2) failing to conform to the accepted and recognized standards and ethics of the profession including those in the AICPA Code of Professional Conduct, effective December 15, 2014, updated through October 2023, which is 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name, except that a CPA firm may continue to use the name of a former owner who was a CPA but who has retired or is no longer active in the CPA firm.Utah Admin.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 4/2/2015Amended by Utah State Bulletin Number 2017-23, effective 11/7/2017Amended by Utah State Bulletin Number 2019-23, effective 11/7/2019Amended by Utah State Bulletin Number 2024-15, effective 7/29/2024