Section 19
SEC. 19. 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; and (j) Violation of any provision of the Code of Ethics promulgated by the Board of Accountancy.