unprofessional conduct

For the purposes of this Part, "unprofessional conduct" means conduct which in the opinion of the Disciplinary Committee is discreditable to the profession of an accountant and includes gross carelessness, neglect and incapacity in the performance of professional duties and impropriety in professional conduct.
PU(A) 329/1972 - ACCOUNTANTS RULES, 1972
43. Meaning of "unprofessional conduct".

unprofessional conduct

"unprofessional conduct" means conduct which is discreditable to the accountancy profession and includes gross carelessness, neglect and incapacity in the performance of professional duties, impropriety in professional conduct and conduct unbecoming of an accountant;
PU(A) 229/2002 - MALAYSIAN INSTITUTE OF ACCOUNTANTS (DISCIPLINARY) RULES 2002
2. Interpretation.