30 MAC Pt. 1, R. 6.17.11

The CPA or firm permit holder makes or files a report, which he knows to be false, willfully fails to file a report or record required by state or federal law, willfully impedes or obstructs such filing, or induces another person to impede or obstruct such filing. Such reports or records shall include only those which are signed in the capacity of a certified public accountant.