Utah Administrative Code
Topic - Commerce
Title R156 - Professional Licensing
Rule R156-26a - Certified Public Accountant Licensing Act Rule
Section R156-26a-501 - Unprofessional Conduct

Universal Citation: UT Admin Code R 156-26a-501

Current through Bulletin 2024-18, September 15, 2024

"Unprofessional conduct" includes:

(1) willfully failing to comply with continuing professional education requirements or fraudulently reporting continuing professional education;

(2) failing to conform to the accepted and recognized standards and ethics of the profession including those in the AICPA Code of Professional Conduct, effective December 15, 2014, updated through October 2023, which is incorporated by reference; or

(3) a CPA firm using the name of a person who is not a licensed certified public accountant as part of the CPA firm name, except that a CPA firm may continue to use the name of a former owner who was a CPA but who has retired or is no longer active in the CPA firm.

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