A member of the institute is guilty of professional misconduct if he:
- Allows any person to practice in his name of an accountant unless such person is a holder of a practicing certificate or is in partnership with or is employed by him.
- Enters for the purpose of or in the course of practicing as an accountant into partnership with a person who does not hold a practicing certificate or secures any professional business through the services of such a person or by means not open to an accountant.
- Certify‟s or submit in his name or in the name of his firm a report of an examination of financial statements and examination of such statement and the related records have not been made by him or a partner or an employee in his firm.
- Permits his name or the name of his firm to be used in connection with an estimate of earning contingent upon future transactions in a manner which may lead to the belief that he vouches for the accuracy of the forecast.
- Included in any statement returns of forms to be submitted to the council any particular knowing it to be false.
- Guilty of gross negligence.
- Solicits or touts for work.
- Advertises professional and or academic achievements.
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