Wis. Admin. Code Accy § 1.102

Current through May 28, 2024

Section Accy 1.102 - Integrity and objectivity

No person licensed to practice as a certified public accountant may do any of the following:

(1) Knowingly misrepresent facts.

(2) When engaged in the practice of public accounting, including the rendering of tax and management advisory services, subordinate his or her judgment to others.

Wis. Admin. Code Accounting Examining Board § Accy 1.102

Cr. Register, June, 1974, No. 222, eff. 7-1-74; corrections made under s. 13.93(2m) (b) 5, Stats., Register, March 1993, No. 447; CR 03-071: am. Register May 2004 No. 581, eff. 6-1-04.

Amended by, 2015 Wis. Act 217: renum. to (intro.), (1), (2) and am. Register May 2016 No. 725, eff. 6/1/2016