15 U.S.C. § 78d: Appearance and practice before the Commission

not to possess the requisite qualifications to represent others; to be lacking in character or integrity, or to have engaged in unethical or improper professional conduct; or to have willfully violated, or willfully aided and abetted the violation of, any provision of the securities laws or the rules and regulations issued thereunder. intentional or knowing conduct, including reckless conduct, that results in a violation of applicable professional standards; and a single instance of highly unreasonable conduct that results in a violation of applicable professional standards in circumstances in which the registered public accounting firm or associated person knows, or should know, that heightened scrutiny is warranted; or repeated instances of unreasonable conduct, each resulting in a violation of applicable professional standards, that indicate a lack of competence to practice before the Commission.