§ 76 - Unprofessional conduct
§ 76. Unprofessional conduct
Unprofessional conduct means:
(1) The conduct prohibited by this section, by section 129a of Title 3, or by other statutes relating to public accounting, whether or not that conduct is by a licensee, an applicant, or a person who later becomes an applicant;
(2) Disciplinary action by another state or country or federal agency of a license or certificate to practice public accountancy;
(3) Failing to make available, upon request of a person using public accounting services, copies of documents in the possession or under the control of the accountant, when those documents have been prepared for and paid for by the user of services;
(4) Failing to return client-supplied information and documents, in whatever form contained, upon request of the client;
(5) Any of the following except when reasonably undertaken in an emergency situation in order to protect life, health or property:
(A) practicing or offering to practice beyond the scope permitted by law; or
(B) accepting and performing public accounting responsibilities which the licensee knows or has reason to know that he or she is not competent to perform;
(C) performing public accounting services which have not been authorized by the consumer or the consumer's legal representative;
(6) Dishonesty, fraud or negligence in the practice of public accountancy, including making misleading, deceptive or untrue representations in the practice of public accountancy;
(7) The making of any false or misleading statement in support of an application filed by another;
(8) Failure of a licensee to provide any explanation requested by the board regarding evidence submitted by the licensee in support of an application for licensure filed by another, or regarding evidence submitted by the licensee in support of an application for licensure filed by another, or regarding a failure or refusal to submit such evidence; and failure by a licensee to furnish for inspection, upon request by the board, or its representative, documentation relating to any evidence submitted by the licensee in support of such an application; or
(9) Failing to report changes to the board as required by statute and the board's rules. (Added 1975, No. 89, § 13; amended 1981, No. 161 (Adj. Sess.), § 2; 1991, No. 167 (Adj. Sess.), § 14; 1997, No. 145 (Adj. Sess.), § 32; 2001, No. 129 (Adj. Sess.), § 16; eff. June 13, 2002.)