North Carolina Administrative Code
Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS
Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS
Subchapter N - PROFESSIONAL ETHICS AND CONDUCT
Section .0200 - RULES APPLICABLE TO ALL CPAS
Section 08N .0202 - DECEPTIVE CONDUCT PROHIBITED
Universal Citation: 21 NC Admin Code 08N .0202
Current through Register Vol. 39, No. 6, September 16, 2024
(a) A CPA shall not engage in deceptive conduct. "Deception" means any fraud, misrepresentations, representations, or omissions that a CPA either knew or should have known to have a capacity or tendency to be misleading. Deceptive conduct shall be prohibited whether or not anyone has actually been deceived.
(b) Prohibited conduct under this Section includes deception in:
(1)
obtaining or maintaining employment;
(2) obtaining or keeping clients;
(3) obtaining or maintaining certification,
inactive status, or exemption from peer review;
(4) reporting CPE credits;
(5) certifying the character or experience of
exam or certificate applicants;
(6)
implying abilities not supported by education, professional attainments, or
licensing recognition;
(7)
asserting that services or products sold in connection with use of the CPA
title are of a particular quality or standard when they are not;
(8) creating false or unjustified
expectations of favorable results;
(9) using or permitting another to use the
CPA title in a form of business not permitted by the accountancy statutes or
rules;
(10) permitting anyone not
certified in this State (including one licensed in another jurisdiction) to
unlawfully use the CPA title in this State or to unlawfully operate as a CPA
firm in this State; or
(11)
falsifying a review, report, or any required program or checklist of any peer
review program.
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;
April 1, 1999;
Readopted Eff. February 1,
2016.
Disclaimer: These regulations may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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