Audit Conduct

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Sexual harrassment is an act discreditable to the profession per the profession's code

1.400.010    Discrimination and Harassment in Employment Practices.01         A member would be presumed to have committed an act discreditable to the profession, in violation of the “Acts Discreditable Rule” [1.400.001] if a final determination, no longer subject to appeal, is made by a court or an administrative agency of competent jurisdiction that a member has violated any antidiscrimination laws of the United States, a state, or a municipality, including those related to sexual and other forms of harassment. [Prior reference: paragraph .03 of ET section 501]

This is the blurb in the AICPA Code of Professional Conduct, adopted in whole or part by many state accountancy boards, which states that a fully adjudicated sexual harassment finding by a court or administrative agency generally would be viewed as an act discreditable to the profession. The same pertains to those found guilty of violating federal, state or city anti-discrimination laws. The above rule applies to members in public practice; it also applies to members in business (2.400.010) and members who fall into neither category (3.400.010).

Brings to mind breaking news about a complaint filed with the EEOC by an EY employee and news I read recently about the New York City Council's passage of sweeping sexual harassment legislation.