A. Discreditable
acts: In addition to any other acts prohibited by any standards incorporated in
these rules, a registrant shall not commit an act that reflects adversely on
the registrant's fitness to engage in the practice of public accounting,
including and without limitation:
2. Violating a fiduciary duty or trust
relationship with respect to any person; or
3. Violating a provision of A.R.S. Title 32,
Chapter 6, Article 3, or this Chapter.
B. Advertising practices and solicitation
practices: A registrant has violated A.R.S. §
32-741(A)(4) and engaged in dishonest or fraudulent
conduct in the practice of public accounting in connection with the
communication or advertising or solicitation of accounting services through any
media, if the registrant willfully engages in any of the following conduct:
1.
Employs a device, scheme, or artifice to
defraud;
2.
Makes an untrue statement of material fact or fails
to state a material fact necessary to make the statement not
misleading;
3.
Engages in any advertising that would operate as a
fraud or deceit;
4
1. Violates A.R.S. §
44-1522
and a court finds the violation willful;
5
2. Engages in fraudulent or misleading practices in
the advertising of accounting services that leads to a conviction pursuant to
A.R.S. §
44-1481;
or
6
3. Engages in fraudulent practices in the advertising
of accounting services that leads to a conviction for a violation of any other
state or federal law.
C.
Solicitation practices: A certified public
accountant, public accountant, or firm has violated A.R.S. §
32-741(A)(4) and engaged in dishonest or fraudulent
conduct in the practice of public accounting in connection with the direct or
indirect personal solicitation of public accounting services if the certified
public accountant, public accountant, or firm willfully engages in any of the
following:
1.
Violates a provision of
R4-1-455.03(B) ;
or
2.
Engages in direct or indirect personal solicitation
through the use of coercion, duress, undue influence, compulsion, or
intimidation practices.
D
C. Form of practice and
name: A registrant shall not use a professional or firm name or designation
that is misleading about the legal form of the firm, or about the persons who
are partners, officers, members, managers, or shareholders of the firm, or
about any other matter. A firm name or designation shall not include words such
as "& Company," "& Associates," or "& Consultants" unless the terms
refer to additional full-time CPAs that are not otherwise mentioned in the firm
name.
E.
Acting through others: A certified public accountant
or public accountant shall not knowingly permit others to carry out on behalf
of the certified public accountant or public accountant, either with or without
compensation, acts which, if carried out by the certified public accountant or
public accountant, would violate a provision of R4-1-455, R4-1-455.01, R4-1-455.02, R4-1-455.03 or
R4-1-455.04 .
F
D. Communications: When requested, a registrant shall
file a written response to a communication from the Board within 30 days of the
date of the mailing of such communication by certified mail. A written response
is deemed filed on the date and time received in the Board office. The Board
shall record the date and time either by electronic date stamp in Arizona time
or on physical receipt in the Board's office. The Board shall not accept a
postmark as evidence of timely filing.
E. The provisions of
R4-1-455.03(A)
through (C) are not intended to be all inclusive or to limit the application of
any standards incorporated by
R4-1-455.
