improper professional conduct
Defined in 1 place of the United States Code.
With respect to any registered public accounting firm or associated person, for purposes of this section, the term “improper professional conduct” means—
Source
- 2002–201415 U.S.C. § 78DCommerce and Trade · Appearance and practice before the Commission · in this section
With respect to any registered public accounting firm or associated person, for purposes of this section, the term “improper professional conduct” means—
(1) intentional or knowing conduct, including reckless conduct, that results in a violation of applicable professional standards; and
(2) negligent conduct in the form of—
(A) a single instance of highly unreasonable conduct that results in a violation of applicable professional standards in circumstances in which the registered public accounting firm or associated person knows, or should know, that heightened scrutiny is warranted; or
(B) repeated instances of unreasonable conduct, each resulting in a violation of applicable professional standards, that indicate a lack of competence to practice before the Commission.
Source
- 2014–present15 U.S.C. § 78DCommerce and Trade · Appearance and practice before the Commission · in this section