A CPA shall not knowingly violate any state or federal tax laws or regulations
in handling the ...business affairs of an employer or client...
A CPA shall not express an opinion that financial statements
are presented in conformity with generally accepted accounting principles
if such statements contain any departure from an accounting principle
which has a material effect on the statements taken as a whole...
21 NCAC 08N .0209 ACCOUNTING PRINCIPLES
A CPA shall not engage in deceptive conduct.
Deception includes fraud or misrepresentation and representations or omissions
which a CPA either knows or should know have a capacity or tendency to deceive.
Deceptive conduct is prohibited whether or not anyone has been actually deceived.
Prohibited conduct under this Section includes but is not limited to deception in:
...creating false or unjustified expectations of favorable results;
...falsifying a review, report, or any required program or checklist of any peer review program.
21 ncac 08n .0202 DECEPTIVE CONDUCT PROHIBITED
A CPA shall not engage in conduct discreditable to the accounting profession.
Discreditable conduct includes but is not limited to:
acts that reflect adversely on the CPA's honesty,
integrity, trustworthiness, good moral character, or fitness as a CPA in other respects;
21 ncac 08n .0203 DISCREDITABLE CONDUCT PROHIBITED
A CPA and CPA firm shall be responsible for assuring compliance with the rules
...by anyone who is the CPA's partner, fellow shareholder, member, officer, director,
licensed employee, unlicensed employee or agent or unlicensed principal,
or by anyone whom the CPA supervises.
A CPA or CPA firm shall not permit others
(including affiliated entities) to carry out on the CPA's behalf,
with or without compensation,
acts which if carried out by the CPA would be a violation of these Rules.
21 NCAC 08N .0103 RESPONSIBILITY FOR COMPLIANCE BY OTHERS