Section R4-1-455.03. Professional Conduct: Other Responsibilities and Practices

A.       Discreditable acts: A certified public accountant, public accountant, or firm shall not commit an act that reflects adversely on the certified public accountant's, public accoun- tant's, or firm’s fitness to engage in the practice of public accounting, including:

1.        Violating a provision of R4-1-455, R4-1-455.01, R4-1- 455.02, R4-1-455.03 or R4-1-455.04;

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, Arti- cle 3, or this Chapter.

B.       Advertising 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 communication or advertising of public accounting services through any media, if the certified public accountant, public accountant, or firm willfully engages in any of the following:

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 mis- leading;

3.        Engages in any advertising that would operate as a fraud or deceit;

4.        Violates A.R.S. § 44-1522 and a court finds the violation willful;

5.        Engages in fraudulent or misleading practices in the advertising of public accounting services that leads to a conviction pursuant to A.R.S. § 44-1481; or

6.        Engages in fraudulent practices in the advertising of pub- lic 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 per- sonal 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.       Form of practice and name

1.        A certified public accountant or public accountant may practice public accounting, whether as an owner or employee, only in a firm  as defined in A.R.S. § 32- 701(14).

2.        A certified public accountant or public accountant 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.       Communications: When requested, a certified public accoun- tant or public accountant shall respond to communications from the Board within 30 days after the communication is mailed by registered or certified mail.

Historical Note

Section R4-1-455.03 renumbered from R4-1-455(D) and amended effective April 22, 1992 (Supp. 92-2). Amended

effective November 20, 1998 (Supp. 98-4). Amended by final rulemaking at 12 A.A.R. 2823, effective September 9, 2006 (Supp. 06-3). Amended by final rulemaking at 20

A.A.R. 520, effective February 4, 2014 (Supp. 14-1).