Licensees, CPA-Inactive certificate holders, 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 certificate holder, 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). WSR 10-24-009, recodified as § 4-30-052, filed 11/18/10, effective 12/19/10; WSR 08-18-016, § 4-25-650, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-650, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-650, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW
18.04.055. WSR 93-22-090, § 4-25-650, filed 11/2/93, effective 12/3/93.]