R156-26a-502. Unprofessional Conduct

Under Section 58-1-203 and Subsection 58-26a-102(24), "unprofessional conduct" includes: (1) willfully failing to comply with continuing professional education requirements; (2) fraudulently reporting CPE; (3) 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 December 2025 which is incorporated by reference; or (4) a CPA firm using the name of an individual 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name, except that a CPA firm may continue to use the name of a former owner who was a CPA but who has retired or is no longer active in the CPA firm.