Wisconsin Administrative Code › Accounting Examining Board › Chapter Accy 4 - Enforcement › Subchapter II - Discipline › Section Accy 4.101 - Grounds for discipline

Current through June 24, 2024
Grounds for discipline include all of the following:
(1) Engaging in dishonesty, fraud, or deceit
						in obtaining a certificate or license, including submitting to the board any
						evidence known to be false or forged in, or in support of, an application for a
						certificate or license or cheating on an examination.
(2) Knowingly making misleading, deceptive,
						or untrue representations in the performance of services.
(3) Using the CPA title or providing attest
						services in this state without a certificate or license or without properly
						qualifying to practice across state lines.
(4) Using or attempting to use a certificate
						or license that has been suspended or revoked.
(5) Making any false, misleading, or
						deceptive statement in support of an application for a license filed by another
						person.
(6) Failing to comply with
						professional standards as to the attest or compilation competency requirements
						for those who supervise attest or compilation engagements and sign reports on
						financial statements or other compilation communications with respect to
						financial statements.
(7) Failing
						to comply with the applicable peer review requirements set out in ch. Accy
						6.
(8) Engaging in conduct
						reflecting adversely upon the licensee's fitness to perform services, including
						conduct constituting incompetence. In this subsection, "conduct constituting
						incompetence" includes gross negligence, recklessness, or repeated acts of
						negligence in the licensee's record of professional practice.
(9) Engaging in professional practice while
						having any condition, whether physical or mental, that endangers the public by
						impairing skill and care in providing professional services. Evidence of such a
						condition includes evidence that the person has been adjudicated as mentally
						incompetent.
(10) Presenting a
						license issued to another person as one's own.
(11) Concealing information regarding
						violations by other licensees when questioned or requested by the
						board.
(12) Willfully failing to
						file a report or record required by state or federal law; willfully impeding or
						obstructing the filing of such a report or record or inducing another person to
						impede or obstruct such filing by another person; or making or filing such a
						report or record that one knows to be false. A finding, adjudication, consent
						order, or conviction by a federal or state court, agency, or regulatory
						authority or by the Public Company Accounting Oversight Board that a licensee
						has willfully failed to file a required report or record shall be prima facie
						evidence of a violation of this subsection.
(13) Having an active or stayed revocation or
						suspension of any occupational license or other privilege to practice any
						licensed occupation by or before any state, federal, foreign, or other
						licensing or regulatory authority, provided that the grounds for the revocation
						or suspension include wrongful conduct such as fraud, dishonesty, or deceit or
						any other conduct that evidences an unfitness of the applicant to practice
						public accountancy.