21 NCAC 08N .0306         ADVERTISING OR OTHER FORMS OF SOLICITATION

(a)  Deceptive Advertising. A CPA shall not seek to obtain clients by advertising or using other forms of solicitation in a manner that is deceptive.

(b)  Specialty Designations. A CPA may advertise the nature of services provided to clients, but the CPA shall not advertise or indicate a specialty designation or other title unless the CPA has met the requirements of the granting organization for the separate title or specialty designation and the individual is currently on active status and in good standing with the granting organization for the separate title or specialty designation.

(c)  The CPA firm shall offer to perform or perform professional services only in the exact name of the CPA firm as registered with the Board. The exact CPA firm name as registered with the Board shall be used on the following documents:

(1)           letterhead;

(2)           contracts;

(3)           engagement letters;

(4)           tax returns; and

(5)           all professional services reports.

(d)  The CPA firm may advertise professional services using the exact name of the CPA firm, a portion of the CPA firm name, or initials or acronyms derived from the exact CPA firm name as registered with the Board.

(e)  Any CPA or CPA firm offering to or performing professional services via the Internet shall include the following information on the Internet:

(1)           CPA business or CPA firm name as registered with the Board;

(2)           principal place of business;

(3)           business phone number; and

(4)           North Carolina certificate number and North Carolina as jurisdiction of certification.

(f)  The use of the phrase "certified public accountant(s)" or "CPA(s)" in the name of any business entity on letterhead, professional services reports, business cards, brochures, building signage, office signs, telephone directories, contracts, engagement letters, tax returns, Internet directories, or any other advertisements or forms or solicitation shall be prohibited except for registered CPA firms.

History Note:        Authority G.S. 55B-12; 57D-2-02; 93-12(9);

Eff. April 1, 1994;

Amended Eff. February 1, 2011; April 1, 1999; February 1, 1996;

Readopted Eff. February 1, 2016.