Grounds for proceedings against a Certified Public Accountant.
Section 17
SEC. 17. Grounds for proceedings against a Certified Public Accountant. - Any of the following shall be sufficient ground for proceeding against a Certified Public Accountant: (a) Conviction by a court of competent jurisdiction of any criminal offense involving moral turpitude; (b) Immoral or dishonorable conduct; (c) Insanity; (d) Fraud in the acquisition of the certificate of registration; (e) Gross negligence or incompetence in the practice of his profession; (f) Addiction to alcoholic beverages or to any habit-forming drugs rendering him incompetent to practice his profession; (g) False or extravagant or unethical advertisement wherein other things than his name, profession, limitation of practice, office and home address are mentioned; (h) Issuing an accountant's certificate covering the examination of the client's accounts without observing the necessary auditing standards; (i) Aiding or acting as a dummy of an unqualified or unregistered person to practice accountancy; (j) Violation of any provision of this Decree and the rules and regulations promulgated thereunder; (k) Conduct discreditable to the accounting profession.