21 N.C. Admin. Code 8N.0202

Current through Register Vol. 39, No. 12, December 1, 2024

Section 08N .0202 - DECEPTIVE CONDUCT PROHIBITED

(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.

21 N.C. Admin. Code 08N .0202

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.

Authority G.S. 55B-12; 57C-2-01; 93-12(3); 93-12(9); Eff. April 1, 1994;
Amended Eff. January 1, 2014; January 1, 2004; April 1, 1999.

Amended by North Carolina Register Volume 30, Issue 17, March 1, 2016 effective 2/1/2016.