State four acts of commission that may constitute professional misconduct under the Accountants Act (Cap 531) Laws of Kenya.

State four acts of commission that may constitute professional misconduct under the
Accountants Act (Cap 531) Laws of Kenya.

Under Section 28 of the Accountants Act, a member of the institute is guilty of professional
misconduct if:
- He allows any person to practice in his name of an accountant unless such person is an holder of practicing certificate or is in partnership with or is employed by him.
- He enters for the purpose of or in the course of practicing as an accountant into partnership 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.
- He permits his name or the name of his firm to be used in connection with an estimate of earnings contingent upon future transactions in a manner which may lead to the belief that he vouches for the accuracy of the forecast.
- He 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 statements and the related records have not been made by him or a partner or an employees in his form.
- He is guilty of gross negligence.
- He includes in any statements return of firms to be submitted to the council any particular knowing it to be false.

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raphael answered the question on April 15, 2018 at 17:31

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