"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name, except that a CPA firm may continue to use the name of a former owner who was a CPA but who has retired or is no longer active in the CPA firm.
KEY: accountants, licensing, peer review, continuing professional education
Date of Last Change: July 29, 2024
Notice of Continuation: September 27, 2021
Authorizing, and Implemented or Interpreted Law: 58-26a-101; 58-1-106(1)(a); 58-1-202(1)(a)