SECTION .0200 - RULES APPLICABLE TO ALL CPAs
21 NCAC 08N .0201 INTEGRITY
The reliance of the public and the business community on sound financial reporting and advice on business affairs imposes on the accounting profession an obligation to maintain high standards of technical competence, morality, and integrity. A CPA shall at all times maintain independence of thought and action, hold the affairs of clients in strict confidence, strive continuously to improve professional skills, observe generally accepted accounting principles and standards, promote sound and informative financial reporting, uphold the dignity and honor of the accounting profession, and maintain high standards of personal conduct.
History Note: Authority G.S. 55B‑12; 57D-2-02; 93‑12(9);
Eff. April 1, 1994;
Readopted Eff. February 1, 2016.