Section 338.5465. Acts constituting discreditable conduct.

Any of the following acts by an individual licensee, firm licensee, an individual with practice privileges, or an out-of-state firm, constitutes conduct that is discreditable to the accounting profession:

(a)  Using deceptive representations in connection with services performed.

(b)   Representing that services are of a particular standard when they are not.

(c)    Failing to perform, on a timely basis, services in accordance with the conditions, terms, or prerequisites of a public communication or any quotation.

(d)  Misrepresenting facts or failing to disclose relevant facts.

(e)   ) Creating false or unjustified expectations of favorable results.

(f)   Implying abilities not supported by valid educational or professional attainments or licensing recognition.

(g)   Implying the ability to influence improperly any court, tribunal, or other public body or official.

(h)      Making any other representation or implication that is false, deceptive, or misleading.

(i)   Employing or engaging a person to perform a discreditable act.

(j)   Engaging in a trade practice prohibited by law.

(k)   Retaining documents constituting the original books and records of a client after a demand has been made for their return.

(l)     Failing to respond, within a reasonable time, to inquiries of the board or its authorized representatives relative to the administration of the act.

(m)     Providing false or misleading information on the qualifying experience of an applicant for certified public accountant.

(n)     Stating or implying that the individual licensee, firm licensee, individual with practice privileges, or out-of-state firm has received formal recognition as a specialist in any aspect of the practice of public accountancy if the individual licensee, firm licensee, individual with practice privileges, or out-of-state firm has not received the recognition.

(o)   Representing that professional services can or will be competently performed for a stated fee when this is not the case, or making representations with respect to fees for professional services that do not disclose all variables which may reasonably be expected to affect the fees that will in fact be charged.

History: 1979 AC; 1986 AACS; 1996 AACS; 1998-2000 AACS; 2013 AACS.