1. (1) No certified public accountant shall disseminate or cause the dissemination of any advertisement or advertising which is in any way fraudulent, false, deceptive, or misleading, if it, among other things:

   1. (a) Contains a misrepresentation of facts; or
   2. (b) Makes only a partial disclosure of relevant facts; or
   3. (c) Creates false or unjustified expectations of beneficial assistance; or
   4. (d) Appeals primarily to a layperson’s fears, ignorance, or anxieties regarding his state of financial well-being; or
   5. (e) Contains any representation or claims, as to which the certified public accountant, referred to in the advertising, does not expect to perform; or
   6. (f) Contains any other representation, statement, or claim which misleads or deceives; or
   7. (g) In the event that a certified public accountant uses the term “specialty” or “specialist” or any other term tending to indicate an advanced standing in any aspect of the practice of public accountancy, in any advertisement or offering to the public, the advertisement must state that the use of the term is a self-designation and is not sanctioned by the state or federal government. This requirement shall not apply to any statement indicating the certified public accountant has received any bona fide formal recognition or attainment; or
   8. (h) Represents that professional services can or will be competently performed for a stated fee when this is not the case, or makes representations with respect to fees for professional services that do not disclose all variables affecting the fees that will in fact be charged; or

2. (2) “Advertising” shall mean:

   1. (a) Any statements, oral or written, disseminated to or before the public or any portion thereof, with the intent of furthering the purpose, either directly or indirectly, of selling public accounting services, or offering to perform public accounting services, or including members of the public to enter into any obligation relating to such public accounting services. For purposes of this rule, oral or written statements include:

      1. Business cards;

      2. Letterhead;

      3. Signs;

      4. Listings in telephone and other media or communication directories;

      5. Display of certificate or license from this or any other state;

      6. Business reports;

      7. Transmittal letters or other written communication issued or associated with accompanying financial statements;

      8. Brochures;

      9. Forms filed with state and federal regulatory agencies;

      10. Press releases;

      11. Paid promotional listing in any media;

      12. Display of membership in CPA associations;

      13. Listings in professional directories;

      14. Presentation during court proceedings;

      15. Website, e-mail, or any other electronic communication.

   2. (b) “Advertisement,” “advertising” and “advertising as a part of a certified public accountant’s business activities” as defined terms by this rule does not include:

      1. Verbal statements in a social context, or

      2. Use of the designation by authors when used only for identification as authors of books, articles or other publications, provided that such publications, do not offer the performance of services or the sale of products (other than books, articles or other publications).

Rulemaking Authority 473.304, 473.323 FS. Law Implemented 473.323(1)(f) FS. History–New 12-4-79, Amended 2-3-81, 12-29-83, Formerly 21A-24.01, Amended 5-20-91, Formerly 21A-24.001, Amended 2-12-95, 5-7-96, 10-8-97, 11-18-07, 12-10-09, 12-2-14.