Which scenario represents a violation of the Implementing Rules and Regulations of RA 9298?

The scenario of continuing a sole proprietorship after a partner's death accurately reflects a violation of the Implementing Rules and Regulations of RA 9298. This is because a sole proprietorship is, by definition, owned and run by one individual. If that individual passes away, the entity cannot simply continue to exist as a sole proprietorship; it must either be formally transferred to a new owner or dissolved.

In the context of the Implementing Rules and Regulations of RA 9298, which governs the practice of accountancy in the Philippines, regulations regarding the continuity of partnerships and sole proprietorships are strictly enforced, mandating appropriate actions following significant changes such as the death of a partner or sole proprietor. Continuing to operate a sole proprietorship without addressing the death of its owner would bypass these regulatory requirements, constituting a violation of the law.

This scenario emphasizes the importance of adhering to legal obligations regarding the structure of accounting firms and the necessary actions that must be taken in the event of changes in ownership or partnership.