- He allows any person to practice in his name of an accountant unless such person is an holder of practicing certificate or is in partnership with or is employed by him
- He enters for the purpose of or in the course of practicing as an accountant into partnership with a person who does not hold a practicing certificate or secures any professional business through the services of such a person or by means not open to an accountant.
- He certifies or submits in his name or in the name of his firm a report of an examination of financial statements and examination of such statements and the
related records have not been made by him or a partner or an employees in his form.
- He permits his name or the name of his firm to be used in connection with an estimate of earnings contigent upon future transactions in a manner which may lead to the belief that he vouches for the accuracy of the forecast.
- He includes in any statements return of firms to be submitted to the council any particular knowing it to be false.
- He is guilty of gross negligence.
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