Which rules govern the conduct of CPAs, CPA-Inactive certificateholders, CPA firms, and firm owners?
The rules that govern the conduct of CPAs, CPA-Inactive certificateholders, CPA firms, and firm owners are as follows: (1) Professional judgment — In carrying out their responsibilities, a person representing oneself as a licensee, CPA-Inactive certificateholder, or nonlicensee firm owner, and/or using the CPA or CPA-Inactive title, and employees of such persons must exercise professional judgment in all their activities. (2) The public interest — A person representing oneself as a licensee, CPA-Inactive certificateholder, or nonlicensee firm owner, and/or using the CPA or CPA-Inactive title, and employees of such persons must accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism. (3) Integrity — To maintain and broaden public confidence a person representing oneself as a licensee, CPA-Inactive certificateholder, or nonlicensee firm owner, and/or using the CPA or CPA-Inactive title, and employ
