(a) … A CPA shall not engage in conduct discreditable to the accounting profession.
(b) Prohibited Discreditable Conduct.
Discreditable conduct includes but is not limited to:
(1) acts that reflect adversely on the CPA's honesty, integrity, trustworthiness,
good moral character, or fitness as a CPA in other respects;
(2) stating or implying
an ability to improperly influence a governmental agency or official;
21 ncac 08n .0203 DISCREDITABLE CONDUCT PROHIBITED
A CPA shall perform professional services competently and shall:
…(2) exercise due professional care in the performance of an engagement;
(3) adequately plan and supervise an engagement; and
(4) obtain sufficient relevant data to afford a reasonable basis for conclusions
or recommendations in relation to an engagement.
21 NCAC 08N .0212 COMPETENCE
The reliance of the public …on sound financial reporting and advice
on business affairs
imposes on the accounting profession an obligation to maintain high standards
of technical competence, morality, and integrity.
To this end, a CPA shall at all times maintain independence of thought and action,
…promote sound and informative financial reporting,
uphold the dignity and honor of the accounting profession,
and maintain high standards of personal conduct.
21 NCAC 08N .0201 INTEGRITY
(a) …When offering or rendering …management advice,
a CPA shall be objective and shall not place the CPA's own financial interests
nor the financial interests of a third party
ahead of the legitimate financial interests of …the public
in any context in which …the public can reasonably expect objectivity
from one using the CPA title.
…(e) A CPA shall communicate in advance to a client
the scope of services or products to be rendered or referred…
21 NCAC 08N .0303 OBJECTIVITY AND CONFLICTS OF INTEREST
(a) … A CPA shall not engage in deceptive conduct.
Deception includes fraud or misrepresentation and representations or omissions
which a CPA either knows or should know
have a capacity or tendency to deceive.
Deceptive conduct is prohibited
whether or not anyone has been actually deceived.
(b) Prohibited Deception. Prohibited conduct under this Section
includes but is not limited to deception in:
(1) … maintaining employment;
(3) obtaining …retired status, or exemption from peer review…
“You shall not raise a false report”
(11) falsifying a review, report,
or any required program or checklist of any peer review program.
21 ncac 08n .0202 DECEPTIVE CONDUCT PROHIBITED
(a) … A CPA shall not act in a way
that would cause said CPA to be disciplined by federal or state agencies or boards
for violations of laws or rules on ethics.
CPAs who engage in activities regulated by other federal or state authorities
(including but not limited to the following agencies: …State Bar,
North Carolina Secretary of State, …State Auditor, State Treasurer,
or Local Government Commission)
must comply with all such authorities' ethics laws and rules.
(b) Prima Facie Evidence. A conviction or final finding of unethical conduct
by a competent authority is prima facie evidence of a violation of this Rule.
21 NCAC 08N .0204 DISCIPLINE BY FEDERAL AND STATE AUTHORITIES
A CPA shall not knowingly violate any state or federal tax laws or regulations
in handling the CPA's …business affairs of an employer…
21 NCAC 08N .0207 VIOLATION OF TAX LAWS
A CPA shall not willfully violate …any other provision of the Accountancy Statutes,
the Professional Corporation Act, the Partnership Act, the Taxation Act,
or the North Carolina Limited Liability Company Act.
21 NCAC 08N .0213 OTHER RULES
A CPA …shall be responsible for assuring compliance with the rules…
…whom the CPA supervises.
21 NCAC 08N .0103 RESPONSIBILITY FOR COMPLIANCE BY OTHERS