30 Miss. Code. R. 1-6.3

Current through December 10, 2024
Rule 30-1-6.3 - Integrity

Rule 6.3.1. The reliance of the public and the business community on sound financial reporting and advice on business affairs imposes on the accounting profession an obligation to maintain high standards of technical competence, morality, and integrity. To this end, a CPA and firm shall at all times maintain independence of thought and action, hold the affairs of clients in strict confidence, strive continuously to improve professional skills, observe generally accepted accounting principles and standards, promote sound and informative financial reporting, uphold the dignity and honor of the accounting profession, and maintain high standards of personal conduct.

Rule 6.3.2. A CPA shall not knowingly misrepresent facts, and/or subordinate his judgment to non-CPAs. In tax practice, a CPA may resolve doubt in favor of the CPA's client as long as there is reasonable support for the CPA's position.

30 Miss. Code. R. 1-6.3

Miss. Code Ann. § 73- 33-5 (f)