21 ncac 08n .0203 DISCREDITABLE CONDUCT PROHIBITED
(a) A CPA shall not engage in conduct discreditable to the accounting profession.
(b) Prohibited discreditable conduct includes:
(1) acts that reflect adversely on the CPA's honesty, integrity, trustworthiness, good moral character, or fitness as a CPA;
(2) stating or implying an ability to improperly influence a governmental agency or official;
(3) failing to comply with any order issued by the Board;
(4) failing to fulfill the terms of a peer review engagement contract;
(5) misrepresentation in reporting CPE credits;
(6) entering into any settlement or other resolution of a dispute that purports to keep its contents confidential from the Board; or
(7) failing to participate in a peer review program pursuant to 21 NCAC 08M .0105.
History Note: Authority G.S. 55B‑12; 57D-2-02; 93-12(3); 93‑12(9);
Eff. April 1, 1994;
Amended Eff. January 1, 2014; January 1, 2004; August 1, 1995;
Readopted Eff. February 1, 2016;
Amended Eff. May 1, 2017.