AICPA Code of Professional Conduct A02-46x

Discreditable acts of other members include:

1. Discrimination and harassment.
2. Disclose or solicit CPA Exam question and answers.
3. Failure to file a tax return or pay a tax liability.
4. Improper disclosure of confidential information.
5. Misleading marketing and promotions.
6. Improper use of the CPA credential.