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 .0203 - DISCREDITABLE CONDUCT PROHIBITED
Universal Citation: 21 NC Admin Code 08N .0203
Current through Register Vol. 39, No. 6, September 16, 2024
(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.
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.
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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