WAC 4-25-650   What acts are considered discreditable?  Licensees, CPA-Inactive certificateholders, nonlicensee firm owners, and employees of such persons must not:

     (1) Commit, or allow others to commit in their name, any act that reflects adversely on their fitness to represent themselves as a CPA, CPA-Inactive certificateholder, CPA firm, or a firm owner;

     (2) Seek to obtain clients by the use of coercion, intimidation or harassing conduct; or

     (3) Permit others to carry out on their behalf, either with or without compensation, acts which violate the rules of conduct.



[Statutory Authority: RCW 18.04.055(2). 08-18-016, § 4-25-650, filed 8/25/08, effective 9/25/08; 05-01-137, § 4-25-650, filed 12/16/04, effective 1/31/05; 01-22-036, § 4-25-650, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055. 93-22-090, § 4-25-650, filed 11/2/93, effective 12/3/93.]