(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.