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A member of the institute is guilty of professional misconduct if he:
(i) Allows any person to practice in his name of an accountant unless such person is
a holder of a practicing certificate or is in partnership with or is employed by him.
(ii) Enters for the purpose of or in the course of practicing as an accountant
intopartnership 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.
(iii) 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 statement and the
related records have not been made by him or a partner or an employee in his firm.
(iv) Permits his name or the name of his firm to be used in connection with an estimate
of earning contingent upon future transactions in a manner which may lead to the
belief that he vouches for the accuracy of the forecast.
(v) Includes in any statement returns of forms to be submitted to the council any
particular knowing it to be false.
(vi) Guilty of gross negligence.
(vii) Solicits or touts for work.
(viii) Advertises professional and or academic achievements.
maurice.mutuku answered the question on May 1, 2018 at 13:28
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