Utah Admin. Code R156-26a-501 - Unprofessional Conduct
"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CPA but who has retired or is no longer active in the CPA firm.
Notes
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